{"id":8318,"date":"2022-03-25T09:52:04","date_gmt":"2022-03-25T09:52:04","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8318"},"modified":"2024-05-10T08:56:19","modified_gmt":"2024-05-10T08:56:19","slug":"tai-sao-can-can-nhac-ky-truoc-khi-dang-ky-gst-nhung-dieu-can-biet-de-dang-ky-gst","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/tai-sao-can-can-nhac-ky-truoc-khi-dang-ky-gst-nhung-dieu-can-biet-de-dang-ky-gst\/","title":{"rendered":"T\u1ea0I SAO C\u1ea6N C\u00c2N NH\u1eaeC K\u1ef8 TR\u01af\u1edaC KHI \u0110\u0102NG K\u00dd GST? NH\u1eeeNG \u0110I\u1ec0U C\u1ea6N BI\u1ebeT \u0110\u1ec2 \u0110\u0102NG K\u00dd GST"},"content":{"rendered":"

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u1ea1i Singapore, n\u1ebfu kinh doanh thu\u1eadn l\u1ee3i v\u00e0 Doanh thu n\u1ed9i \u0111\u1ecba \u0111\u1ea1t\/ d\u1ef1 ki\u1ebfn \u0111\u1ea1t \u0111\u01b0\u1ee3c 1.000.000 SGD m\u1ed9t n\u0103m s\u1ebd \u0111\u01b0\u1ee3c\u00a0 IRAS y\u00eau c\u1ea7u \u0111\u0103ng k\u00fd GST. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ea1t m\u1ee9c doanh thu tr\u00ean nh\u01b0ng mong mu\u1ed1n \u0111\u0103ng k\u00fd GST v\u1eabn c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u1ef1 nguy\u1ec7n. Sau khi \u0111\u0103ng k\u00fd GST, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i tu\u00e2n th\u1ee7 nh\u1eefng tr\u00e1ch nhi\u1ec7m do IRAS \u0111\u01b0a ra nh\u01b0 thu v\u00e0 n\u1ed9p thu\u1ebf GST, n\u1ed9p b\u00e1o c\u00e1o…\u00a0\u00a0<\/p>\r\n\r\n\r\n\r\n

M\u1ed9t s\u1ed1 l\u1ee3i \u00edch v\u00e0 h\u1ea1n ch\u1ebf c\u1ee7a thu\u1ebf h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5\u00a0<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

Sau khi ho\u00e0n t\u1ea5t c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1ea1i Singapore, b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd GST cho doanh nghi\u1ec7p ngay c\u1ea3 khi b\u1ea1n kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0m nh\u01b0 v\u1eady. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m b\u1ea1n n\u00ean t\u00ednh \u0111\u1ebfn tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd.<\/p>\r\n\r\n\r\n\r\n

 <\/p>\r\n\r\n\r\n\r\n

\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
\u01afu \u0111i\u1ec3m<\/td>\r\nNh\u01b0\u1ee3c \u0111i\u1ec3m<\/td>\r\n<\/tr>\r\n
Doanh nghi\u1ec7p c\u00f3 th\u1ec3 y\u00eau c\u1ea7u thu\u1ebf GST ph\u00e1t sinh khi mua h\u00e0ng ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch kinh doanh c\u1ee7a m\u00ecnh. N\u1ebfu m\u1ed9t ph\u1ea7n ho\u1ea1t \u0111\u1ed9ng phi kinh doanh, thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho vi\u1ec7c t\u1ea1o ra c\u00e1c HHDV \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/td>\r\nDoanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ki\u1ec3m to\u00e1n, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro. Trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n, c\u00e1c kho\u1ea3n ho\u00e0n thu\u1ebf s\u1ebd b\u1ecb gi\u1eef l\u1ea1i. Cu\u1ed9c ki\u1ec3m to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua ph\u1ecfng v\u1ea5n qua \u0111i\u1ec7n tho\u1ea1i, s\u1eafp x\u1ebfp ho\u1eb7c th\u0103m kh\u00e1m b\u1ea5t ng\u1edd. IRAS c\u00f3 th\u1ec3 y\u00eau c\u1ea7u c\u00e1c nh\u00e0 cung c\u1ea5p ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a b\u1ea1n x\u00e1c nh\u1eadn th\u00f4ng tin b\u1ea1n \u0111\u00e3 cung c\u1ea5p.<\/td>\r\n<\/tr>\r\n
N\u1ebfu nh\u00e0 cung c\u1ea5p l\u00e0 c\u01a1 s\u1edf c\u00f3 \u0111\u0103ng k\u00fd GST, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n GST \u0111\u1ea7u v\u00e0o<\/td>\r\nDoanh nghi\u1ec7p s\u1ebd ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u c\u1ee7a ch\u00ednh ph\u1ee7, \u0111i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng chi ph\u00ed qu\u1ea3n l\u00fd<\/td>\r\n<\/tr>\r\n
N\u1ebfu Doanh thu x\u1ea5p x\u1ec9 d\u01b0\u1edbi 1m SGD m\u00e0 doanh nghi\u1ec7p ch\u1ecdn \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n, DN s\u1ebd kh\u00f4ng lo b\u1ecb ph\u1ea1t n\u1ebfu l\u1ee1 v\u01b0\u1ee3t qu\u00e1 m\u1ee9c 1m m\u00e0 ch\u01b0a \u0111\u0103ng k\u00fd GST.<\/td>\r\nGi\u00e1 HHDV b\u00e1n ra ph\u1ea3i t\u0103ng l\u00ean \u0111\u1ec3 b\u00f9 cho ph\u1ea7n GST. N\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd GST th\u00ec s\u1ebd ph\u1ea3i ch\u1ecbu t\u0103ng thu\u1ebf m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (kh\u00f4ng c\u1ea1nh tranh b\u1eb1ng c\u00e1c \u0111\u1ed1i th\u1ee7 kh\u00f4ng \u0111\u0103ng k\u00fd GST)<\/td>\r\n<\/tr>\r\n
Khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 thu\u1ebf GST l\u00e0 0%, b\u1ea1n v\u1eabn s\u1ebd \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u thu\u1ebf GST \u0111\u1ea7u v\u00e0o<\/td>\r\nDoanh nghi\u1ec7p s\u1ebd ph\u1ea3i \u0111\u0103ng k\u00fd trong 2 n\u0103m<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd GST\u00a0<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

Sau khi c\u00e2n nh\u1eafc k\u1ef9 l\u01b0\u1ee1ng, n\u1ebfu doanh nghi\u1ec7p mong mu\u1ed1n t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd GST, b\u1ea1n c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c 1 trong s\u1ed1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\r\n\r\n\r\n\r\n

    \r\n
  • Doanh nghi\u1ec7p cung c\u1ea5p c\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf (t\u1ee9c l\u00e0 c\u1ea3 c\u00f3 thu\u1ebf v\u00e0 0%)<\/li>\r\n
  • Doanh nghi\u1ec7p ch\u1ec9 cung c\u1ea5p duy nh\u1ea5t h\u00e0ng h\u00f3a kh\u00f4ng li\u00ean quan \u0111\u1ebfn thu\u1ebf GST, c\u00f3 th\u1ec3 l\u00e0 h\u00e0ng ho\u00e1 kh\u00f4ng qua Singapore ho\u1eb7c h\u00e0ng qu\u00e1 c\u1ea3nh<\/li>\r\n
  • Doanh nghi\u1ec7p cung c\u1ea5p h\u00e0ng mi\u1ec5n thu\u1ebf v\u1ec1 d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh\u00a0<\/li>\r\n
  • Doanh nghi\u1ec7p mua h\u00e0ng\/d\u1ecbch v\u1ee5 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o k\u1ec3 c\u1ea3 khi \u0111\u00e3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 \u0111\u0103ng k\u00fd GST<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

     <\/p>\r\n\r\n\r\n\r\n

    N\u1ebfu kh\u00f4ng c\u00f3 \u00fd \u0111\u1ecbnh ch\u1eafc ch\u1eafn ho\u1eb7c c\u00f3 k\u1ebf ho\u1ea1ch th\u1ef1c hi\u1ec7n b\u1ea5t k\u1ef3 giao d\u1ecbch n\u00e0o \u1edf tr\u00ean, doanh nghi\u1ec7p kh\u00f4ng n\u00ean \u0111\u0103ng k\u00fd GST.<\/p>\r\n\r\n\r\n\r\n

    \u0110\u1ec3 t\u1ef1 nguy\u1ec7n \u0111\u0103ng k\u00fd GST, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i?<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

    Tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd\u00a0<\/strong><\/p>\r\n\r\n\r\n\r\n

      \r\n
    1. \u0110\u1ea3m b\u1ea3o ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i c\u00f3 hi\u1ec3u bi\u1ebft v\u00e0 tr\u00e1ch nhi\u1ec7m v\u1ec1 GST\u00a0<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

      \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p \u0111\u00e3 n\u1eafm r\u00f5 c\u00e1c ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nghi\u1ec7m c\u1ee7a m\u00ecnh, IRAS y\u00eau c\u1ea7u ch\u1ee7 doanh nghi\u1ec7p ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 ho\u00e0n th\u00e0nh hai kh\u00f3a h\u1ecdc online (t\u1ed5ng quan v\u1ec1 GST v\u00e0 kh\u00f3a h\u1ecdc \u0111\u0103ng k\u00fd GST) tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd GST<\/p>\r\n\r\n\r\n\r\n

      Ch\u1ee7 doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i h\u1ecdc hai kh\u00f3a n\u00e0y n\u1ebfu:<\/p>\r\n\r\n\r\n\r\n

        \r\n
      • Ch\u1ee7 doanh nghi\u1ec7p c\u00f3 kinh nghi\u1ec7m qu\u1ea3n l\u00fd c\u00f4ng ty kh\u00e1c \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u0103ng k\u00fd GST<\/li>\r\n
      • Ng\u01b0\u1eddi khai thu\u1ebf cho doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi c\u00f3 ch\u1ee9ng ch\u1ec9 h\u00e0ng \u0111\u1ea7u qu\u1ed1c gia v\u1ec1 thu\u1ebf ATA, ATP<\/li>\r\n
      • Doanh nghi\u1ec7p \u0111ang \u0111\u0103ng k\u00fd d\u01b0\u1edbi C\u01a1 ch\u1ebf \u0111\u01a1n gi\u1ea3n ch\u1ec9 n\u1ed9p thu\u1ebf d\u00e0nh cho c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n
          \r\n
        1. \u0110\u0103ng k\u00fd GIRO \u0111\u1ec3 thanh to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GST<\/li>\r\n
        2. \u0110\u1eb7t c\u1ecdc m\u1ed9t kho\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 n\u01b0\u1edbc\u00a0<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

           <\/p>\r\n\r\n\r\n\r\n

          Sau khi \u0111\u0103ng k\u00fd<\/strong><\/p>\r\n\r\n\r\n\r\n

          Doanh nghi\u1ec7p c\u1ea7n \u0111\u0103ng k\u00fd GST trong v\u00f2ng \u00edt nh\u1ea5t 2 n\u0103m. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y \u0111\u1ec3 kh\u00f4ng b\u1ecb h\u1ee7y b\u1ecf \u0111\u0103ng k\u00fd GST:<\/p>\r\n\r\n\r\n\r\n

            \r\n
          1. Gi\u1eef t\u00e0i kho\u1ea3n GIRO \u0111\u1ec3 thanh to\u00e1n v\u00e0 ho\u00e0n thu\u1ebf GST<\/li>\r\n
          2. Kinh doanh HHDV ch\u1ecbu thu\u1ebf \u00edt nh\u1ea5t trong v\u00f2ng 2 n\u0103m<\/li>\r\n
          3. Tu\u00e2n theo c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee7a doanh nghi\u1ec7p \u0111\u0103ng k\u00fd GST<\/li>\r\n
          4. C\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c c\u00f3 th\u1ec3 y\u00eau c\u1ea7u b\u1edfi IRAS t\u1ea1i b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o sau khi \u0111\u0103ng k\u00fd\u00a0<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

             <\/p>\r\n\r\n\r\n\r\n

            C\u00e1c b\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GST<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

            Tr\u01b0\u1edbc khi k\u00ea khai<\/strong>, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\r\n\r\n\r\n\r\n

              \r\n
            • Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd GST<\/li>\r\n
            • H\u00e0ng h\u00f3a ph\u1ea3i \u0111\u01b0\u1ee3c cung c\u1ea5p cho c\u00f4ng ty ho\u1eb7c nh\u1eadp kh\u1ea9u b\u1edfi c\u00f4ng ty<\/li>\r\n
            • H\u00e0ng h\u00f3a mua trong n\u01b0\u1edbc ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb<\/li>\r\n
            • H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 Import Permits c\u00f3 t\u00ean c\u00f4ng ty<\/li>\r\n
            • H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch kinh doanh<\/li>\r\n
            • Thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u00e2n b\u1ed5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t v\u1eadt t\u01b0 ch\u1ecbu thu\u1ebf, ho\u1eb7c v\u1eadt t\u01b0 ngo\u00e0i ph\u1ea1m vi s\u1ebd l\u00e0 v\u1eadt t\u01b0 ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1ea1i Singapore;<\/li>\r\n
            • Vi\u1ec7c khai thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng thu\u1ed9c c\u00e1c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u1ee5 th\u1ec3 nh\u01b0 sau:\r\n
                \r\n
              • Ph\u00ed \u0111\u0103ng k\u00fd c\u00e2u l\u1ea1c b\u1ed9 v\u00e0 ph\u00ed th\u00e0nh vi\u00ean (bao g\u1ed3m c\u1ea3 ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng) do c\u00e2u l\u1ea1c b\u1ed9 th\u1ec3 thao v\u00e0 gi\u1ea3i tr\u00ed thu<\/li>\r\n
              • Ph\u00ed b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 tai n\u1ea1n ph\u00e1t sinh cho nh\u00e2n vi\u00ean<\/li>\r\n
              • C\u00e1c l\u1ee3i \u00edch \u0111\u01b0\u1ee3c cung c\u1ea5p cho c\u00e1c th\u00e0nh vi\u00ean gia \u0111\u00ecnh ho\u1eb7c ng\u01b0\u1eddi th\u00e2n c\u1ee7a nh\u00e2n vi\u00ean<\/li>\r\n
              • Chi ph\u00ed v\u00e0 chi ph\u00ed v\u1eadn h\u00e0nh ph\u00e1t sinh tr\u00ean \u00f4 t\u00f4 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd d\u01b0\u1edbi t\u00ean doanh nghi\u1ec7p\/ c\u00e1 nh\u00e2n ho\u1eb7c \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ec3 kinh doanh\/ s\u1eed d\u1ee5ng t\u01b0 nh\u00e2n<\/li>\r\n
              • B\u1ea5t k\u1ef3 giao d\u1ecbch n\u00e0o li\u00ean quan \u0111\u1ebfn c\u00e1 c\u01b0\u1ee3c, r\u00fat \u200b\u200bth\u0103m tr\u00fang th\u01b0\u1edfng, x\u1ed5 s\u1ed1<\/li>\r\n<\/ul>\r\n<\/li>\r\n
              • Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o h\u00e0ng h\u00f3a ch\u1ee9ng t\u1eeb kh\u00f4ng ph\u1ea3i thu\u1ed9c gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i \/Missing Trader Fraud Arrangement.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                 <\/p>\r\n\r\n\r\n\r\n

                Sau khi \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean<\/strong>, doanh nghi\u1ec7p ph\u1ea3i chu\u1ea9n b\u1ecb:<\/p>\r\n\r\n\r\n\r\n

                  \r\n
                • H\u00f3a \u0111\u01a1n thu\u1ebf<\/li>\r\n
                • H\u00f3a \u0111\u01a1n \u0111\u01a1n gi\u1ea3n cho c\u00e1c chi ph\u00ed:\r\n
                    \r\n
                  • D\u01b0\u1edbi 1000$<\/li>\r\n
                  • Chi ph\u00ed ti\u1ebfp kh\u00e1ch<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                    C\u00e1ch th\u1ee9c n\u1ed9p t\u1edd khai thu\u1ebf GST<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

                    Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf GST (m\u1eabu F5) qua trang myTax.iras.gov.sg. N\u1ebfu t\u1edd khai h\u1ee3p l\u1ec7, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o n\u1ed9p th\u00e0nh c\u00f4ng t\u1eeb IRAS. N\u1ebfu t\u1edd khai kh\u00f4ng h\u1ee3p l\u1ec7, b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u1ea3i n\u1ed9p m\u1eabu F7 – Disclosure of Errors on GST Return trong v\u00f2ng 14 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.\u00a0<\/p>\r\n\r\n\r\n\r\n

                    Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mu\u1ed1n h\u1ee7y \u0111\u0103ng k\u00fd GST v\u00e0 \u0111\u01a1n xin h\u1ee7y c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, IRAS s\u1ebd y\u00eau c\u1ea7u doanh nghi\u1ec7p n\u1ed9p m\u1eabu F8 – t\u1edd khai GST cu\u1ed1i c\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ea7u ra \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf m\u00e0 doanh nghi\u1ec7p s\u1edf h\u1eefu t\u1ea1i ng\u00e0y \u0111\u0103ng k\u00fd GST cu\u1ed1i c\u00f9ng.\u00a0<\/p>\r\n\r\n\r\n\r\n

                    Vi\u1ec7c k\u00ea khai v\u00e0 thanh to\u00e1n thu\u1ebf h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1ec1u \u0111\u00e1o h\u1ea1n sau 1 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/p>\r\n\r\n\r\n\r\n

                    N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n, IRAS s\u1ebd g\u1eedi b\u1ea1n \u201cTh\u00f4ng b\u00e1o \u0111\u00e1nh gi\u00e1\u201d v\u1edbi s\u1ed1 thu\u1ebf \u01b0\u1edbc t\u00ednh c\u1ed9ng v\u1edbi m\u1ee9c ph\u1ea1t l\u00e0 5%. Kho\u1ea3n ph\u1ea1t 200 \u0111\u00f4 la s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay l\u1eadp t\u1ee9c cho th\u00e1ng \u0111\u1ea7u ti\u00ean n\u1ed9p mu\u1ed9n v\u00e0 b\u1ea5t k\u1ef3 th\u00e1ng ti\u1ebfp theo v\u1eabn c\u00f2n s\u1ed1 d\u01b0 GST ch\u01b0a thanh to\u00e1n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng khai thu\u1ebf GST, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 b\u1ecb tri\u1ec7u t\u1eadp \u0111\u1ebfn T\u00f2a \u00e1n ho\u1eb7c ban h\u00e0nh l\u1ec7nh b\u1eaft gi\u1eef.<\/p>\r\n\r\n\r\n\r\n

                    Auth. Alice Mac<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

                    \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u1ea1i Singapore, n\u1ebfu kinh doanh thu\u1eadn l\u1ee3i v\u00e0 Doanh thu n\u1ed9i \u0111\u1ecba \u0111\u1ea1t\/ d\u1ef1 ki\u1ebfn \u0111\u1ea1t […]<\/p>","protected":false},"author":1,"featured_media":12653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[158,125,137],"tags":[169,190,173,144,174,142],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8318"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8318"}],"version-history":[{"count":2,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8318\/revisions"}],"predecessor-version":[{"id":12867,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8318\/revisions\/12867"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12653"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}