{"id":8494,"date":"2022-08-03T07:48:39","date_gmt":"2022-08-03T07:48:39","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8494"},"modified":"2024-04-12T03:19:20","modified_gmt":"2024-04-12T03:19:20","slug":"muc-phat-cho-doanh-nghiep-singapore-khong-nop-nop-tre-han-bao-cao-hang-nam","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/muc-phat-cho-doanh-nghiep-singapore-khong-nop-nop-tre-han-bao-cao-hang-nam\/","title":{"rendered":"M\u1ee8C PH\u1ea0T CHO DOANH NGHI\u1ec6P SINGAPORE KH\u00d4NG N\u1ed8P \/ N\u1ed8P TR\u1ec4 H\u1ea0N B\u00c1O C\u00c1O H\u00c0NG N\u0102M"},"content":{"rendered":"<p>Theo \u0110\u1ea1o lu\u1eadt C\u00f4ng ty Singapore, m\u1ed7i c\u00f4ng ty Singapore ph\u1ea3i n\u1ed9p m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o nh\u1ea5t \u0111\u1ecbnh cho c\u00e1c c\u01a1 quan ch\u00ednh ph\u1ee7 c\u00f3 li\u00ean quan m\u1ed7i n\u0103m. C\u00e1c y\u00eau c\u1ea7u tu\u00e2n th\u1ee7 h\u00e0ng n\u0103m n\u00e0y l\u00e0 b\u1eaft bu\u1ed9c v\u00e0 bao g\u1ed3m nh\u1eefng \u0111i\u1ec1u sau:<\/p>\r\n\r\n\r\n\r\n<ul><li>\u0110\u1ea1i h\u1ed9i th\u01b0\u1eddng ni\u00ean (\u0110HC\u0110)<\/li><li>B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m (AR)&nbsp;<\/li><li>Khai thu\u1ebf h\u00e0ng n\u0103m v\u1edbi IRAS<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p th\u00f4ng tin c\u01a1 b\u1ea3n v\u1ec1 nh\u1eefng b\u00e1o c\u00e1o ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m v\u00e0 m\u1ee9c ph\u1ea1t n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p \/ n\u1ed9p tr\u1ec5 h\u1ea1n.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-center has-medium-font-size\"><strong>T\u1ed5 ch\u1ee9c \u0111\u1ea1i h\u1ed9i th\u01b0\u1eddng ni\u00ean (AGM) v\u00e0 N\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m (AR) cho ACRA<\/strong><\/p>\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/vi.jnt.asia\/wp-content\/uploads\/2022\/08\/rear-view-audience-wearing-listening-speakers-via-interpreter-headset-stage-1024x683.jpg\" alt=\"\" class=\"wp-image-24163\"\/><\/figure><\/div>\r\n\r\n\r\n<p>\u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng th\u01b0\u1eddng ni\u00ean (AGM) l\u00e0 cu\u1ed9c h\u1ecdp b\u1eaft bu\u1ed9c h\u00e0ng n\u0103m m\u00e0 t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty Singapore c\u1ea7n t\u1ed5 ch\u1ee9c \u0111\u1ec3 c\u1eadp nh\u1eadt cho c\u00e1c c\u1ed5 \u0111\u00f4ng v\u1ec1 t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a c\u00f4ng ty. <\/p>\r\n\r\n\r\n\r\n<p>Sau khi t\u1ed5 ch\u1ee9c \u0110HC\u0110, c\u00f4ng ty c\u1ea7n n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m cho ACRA. B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m l\u00e0 m\u1ed9t bi\u1ec3u m\u1eabu \u0111i\u1ec7n t\u1eed n\u1ed9p cho ACRA v\u00e0 ch\u1ee9a c\u00e1c th\u00f4ng tin chi ti\u1ebft quan tr\u1ecdng v\u1ec1 c\u00f4ng ty nh\u01b0 t\u00ean c\u1ee7a gi\u00e1m \u0111\u1ed1c, th\u01b0 k\u00fd, c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty v\u00e0 ng\u00e0y l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.&nbsp;<\/p>\r\n\r\n\r\n\r\n<ul><li>N\u1ebfu doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c \u0110HC\u0110 trong v\u00f2ng b\u1ed1n th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty v\u00e0 n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m trong v\u00f2ng n\u0103m th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty.&nbsp;<\/li><li>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c \u0110HC\u0110 trong v\u00f2ng s\u00e1u th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty v\u00e0 n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m trong v\u00f2ng b\u1ea3y th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty b\u1ea1n.<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu m\u1ed9t c\u00f4ng ty b\u1ea5t k\u1ef3 t\u1ea1i Singapore n\u1ed9p tr\u1ec5 ho\u1eb7c kh\u00f4ng n\u1ed9p bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng th\u01b0\u1eddng ni\u00ean (AGM) v\u00e0 B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn h\u00e0ng n\u0103m (AR), ACRA s\u1ebd c\u00e2n nh\u1eafc c\u00e1c y\u1ebfu t\u1ed1 v\u00e0 \u0111\u01b0a ra m\u1ee9c ph\u1ea1t ph\u00f9 h\u1ee3p. Ngo\u00e0i ra, ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c quy\u1ec1n m\u1eddi gi\u00e1m \u0111\u1ed1c c\u00f4ng ty \u0111\u1ebfn l\u00e0m vi\u1ec7c nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3i quy\u1ebft, x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m c\u1ee7a c\u00f4ng ty. C\u00e1c m\u1ee9c ph\u1ea1t m\u00e0 ACRA \u0111\u01b0a ra nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n<ul><li>Tr\u01b0\u1edbc khi l\u1ec7nh tri\u1ec7u t\u1eadp c\u00f4ng ty \u0111\u01b0\u1ee3c \u0111\u01b0a ra: ACRA \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec1 ngh\u1ecb c\u00f4ng ty n\u1ed9p <strong>m\u1ee9c ph\u1ea1t $300 cho m\u1ed7i vi ph\u1ea1m<\/strong> thay v\u00ec ti\u1ebfn h\u00e0nh truy t\u1ed1.<\/li><li>L\u1ec7nh tri\u1ec7u t\u1eadp c\u00f4ng ty \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra: ACRA \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ec1 ngh\u1ecb c\u00f4ng ty n\u1ed9p <strong>t\u1ed1i thi\u1ec3u $500 cho m\u1ed7i vi ph\u1ea1m<\/strong> thay v\u00ec ti\u1ebfn h\u00e0nh truy t\u1ed1.<\/li><li><strong>L\u1ec7nh b\u1eaft gi\u1eef<\/strong> \u0111\u01b0\u1ee3c \u0111\u01b0a ra: ACRA c\u00f3 th\u1ec3 truy t\u1ed1 c\u00e1c c\u00f4ng ty v\u00e0 \/ ho\u1eb7c gi\u00e1m \u0111\u1ed1c vi ph\u1ea1m ngh\u0129a v\u1ee5 theo lu\u1eadt \u0111\u1ecbnh tr\u01b0\u1edbc t\u00f2a n\u1ebfu:\u00a0<ul><li>C\u00e1c c\u00f4ng ty v\u00e0 \/ ho\u1eb7c gi\u00e1m \u0111\u1ed1c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u1ec1 ngh\u1ecb n\u1ed9p ph\u1ea1t; ho\u1eb7c<\/li><li>Khi ACRA quy\u1ebft \u0111\u1ecbnh kh\u00f4ng \u0111\u1ec1 ngh\u1ecb n\u1ed9p ph\u1ea1t cho c\u00e1c vi ph\u1ea1m.<\/li><\/ul><\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu gi\u00e1m \u0111\u1ed1c v\u00e0 \/ ho\u1eb7c c\u00f4ng ty b\u1ecb t\u00f2a \u00e1n k\u1ebft t\u1ed9i, h\u1ecd c\u00f3 th\u1ec3 <strong>b\u1ecb ph\u1ea1t t\u1ed1i \u0111a 5.000 \u0111\u00f4 la cho m\u1ed7i l\u1ea7n bu\u1ed9c t\u1ed9i.<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-center has-medium-font-size\"><strong>Khai thu\u1ebf h\u00e0ng n\u0103m v\u1edbi IRAS<\/strong><\/p>\r\n\r\n\r\n<div class=\"wp-block-image\">\r\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/vi.jnt.asia\/wp-content\/uploads\/2022\/08\/closeup-economist-using-calculator-while-going-through-bills-taxes-office-1024x683.jpg\" alt=\"\" class=\"wp-image-24164\"\/><\/figure><\/div>\r\n\r\n\r\n<p>T\u1edd khai thu\u1ebf h\u00e0ng n\u0103m bao g\u1ed3m 2 h\u1ed3 s\u01a1:<\/p>\r\n\r\n\r\n\r\n<ul><li>T\u1edd khai \u01b0\u1edbc t\u00ednh thu\u1ebf TNDN (ECI) ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p trong v\u00f2ng 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty<\/li><li>T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu C\/ M\u1eabu C-S\/ M\u1eabu C-S Lite) ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 11 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 gi\u1ea5y ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y 15 th\u00e1ng 12 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu n\u1ed9p ch\u1eadm ho\u1eb7c kh\u00f4ng n\u1ed9p t\u1edd khai \u0111\u00fang h\u1ea1n, IRAS c\u00f3 th\u1ec3 \u0111\u01b0a ra Th\u00f4ng b\u00e1o \u0110\u00e1nh gi\u00e1 \u01b0\u1edbc t\u00ednh d\u1ef1a tr\u00ean thu nh\u1eadp trong nh\u1eefng n\u0103m qua c\u1ee7a c\u00f4ng ty b\u1ea1n ho\u1eb7c b\u1ea5t k\u1ef3 th\u00f4ng tin n\u00e0o m\u00e0 IRAS c\u00f3 th\u1ec3 c\u00f3. IRAS c\u00f3 th\u1ec3 \u0111\u01b0a ra c\u00e1c gi\u1ea3 \u0111\u1ecbnh trong vi\u1ec7c \u01b0\u1edbc t\u00ednh b\u1ea5t k\u1ef3 kho\u1ea3n t\u0103ng thu nh\u1eadp n\u00e0o.<\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu c\u00f4ng ty c\u1ee7a b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o \u0110\u00e1nh gi\u00e1 \u01b0\u1edbc t\u00ednh (NOA), b\u1ea1n ph\u1ea3i:<\/p>\r\n\r\n\r\n\r\n<ul><li>N\u1ed9p thu\u1ebf \u01b0\u1edbc t\u00ednh trong v\u00f2ng 1 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Th\u00f4ng b\u00e1o \u0111\u00e1nh gi\u00e1<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>B\u1ea1n ph\u1ea3i tr\u1ea3 kho\u1ea3n thu\u1ebf \u01b0\u1edbc t\u00ednh ngay c\u1ea3 khi b\u1ea1n c\u00f3 \u00fd \u0111\u1ecbnh ph\u1ea3n \u0111\u1ed1i vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1eb7c \u0111ang ch\u1edd k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c ph\u1ea3n \u0111\u1ed1i. <strong>Kho\u1ea3n ph\u1ea1t ch\u1eadm thanh to\u00e1n 5%<\/strong> s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf ch\u01b0a thanh to\u00e1n n\u1ebfu kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc ng\u00e0y \u0111\u1ebfn h\u1ea1n c\u1ee7a NOA.<\/p>\r\n\r\n\r\n\r\n<ul><li>N\u1ed9p \u0111\u01a1n ph\u1ea3n \u0111\u1ed1i n\u1ebfu b\u1ea1n kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi m\u1ee9c thu\u1ebf \u01b0\u1edbc t\u00ednh<\/li><\/ul>\r\n\r\n\r\n\r\n<p><\/p>\r\n\r\n\r\n\r\n<p>B\u1ea1n ph\u1ea3i n\u1ed9p \u0111\u01a1n ph\u1ea3n \u0111\u1ed1i vi\u1ec7c \u0111\u00e1nh gi\u00e1 trong v\u00f2ng 2 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Th\u00f4ng b\u00e1o \u0110\u00e1nh gi\u00e1.<\/p>\r\n\r\n\r\n\r\n<p>Khi n\u1ed9p \u0111\u01a1n ph\u1ea3n \u0111\u1ed1i, b\u1ea1n ph\u1ea3i n\u1ed9p M\u1eabu C-S \/ C, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 b\u1ea3n t\u00ednh thu\u1ebf. N\u1ebfu kh\u00f4ng, \u0111\u00e1nh gi\u00e1 \u01b0\u1edbc t\u00ednh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i.<\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu t\u1ea5t c\u1ea3 c\u00e1c t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c g\u1eedi, s\u1ef1 ph\u1ea3n \u0111\u1ed1i c\u1ee7a b\u1ea1n \u0111\u1ed1i v\u1edbi \u0111\u00e1nh gi\u00e1 thu\u1ebf \u01b0\u1edbc t\u00ednh s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t v\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/p>\r\n\r\n\r\n\r\n<p>N\u1ebfu kh\u00f4ng n\u1ed9p thu\u1ebf \u01b0\u1edbc t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 Th\u00f4ng b\u00e1o \u0111\u00e1nh gi\u00e1, thay v\u00ec th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh \u0111\u1ed9ng truy t\u1ed1, IRAS c\u00f3 th\u1ec3 cho ph\u00e9p c\u00f4ng ty c\u1ee7a b\u1ea1n tr\u00e1nh b\u1ecb truy t\u1ed1 b\u1eb1ng c\u00e1ch tr\u1ea3 m\u1ed9t kho\u1ea3n <strong>ti\u1ec1n ph\u1ea1t d\u01b0\u1edbi $5000<\/strong> d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 tu\u00e2n th\u1ee7 trong qu\u00e1 kh\u1ee9 c\u1ee7a c\u00f4ng ty.&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>C\u00f4ng ty (ho\u1eb7c gi\u00e1m \u0111\u1ed1c c\u00f4ng ty) s\u1ebd ph\u1ea3i ra h\u1ea7u t\u00f2a n\u1ebfu c\u00f4ng ty ti\u1ebfp t\u1ee5c kh\u00f4ng n\u1ed9p \u0111\u1ee7 kho\u1ea3n ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t cho IRAS.<\/p>\r\n\r\n\r\n\r\n<p>D\u00f9 ch\u00ednh ph\u1ee7 Singapore c\u00f3 r\u1ea5t nhi\u1ec1u ch\u00ednh s\u00e1ch khuy\u1ebfn kh\u00edch tinh th\u1ea7n kh\u1edfi nghi\u1ec7p nh\u01b0 tr\u1ee3 c\u1ea5p, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp,&#8230; nh\u01b0ng m\u1ed9t khi doanh nghi\u1ec7p vi ph\u1ea1m ph\u00e1p lu\u1eadt, nh\u1ea5t l\u00e0 lu\u1eadt thu\u1ebf, Ch\u00ednh ph\u1ee7 s\u1ebd x\u1eed ph\u1ea1t kh\u00f4ng khoan nh\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh nghi\u00eam minh c\u1ee7a lu\u1eadt ph\u00e1p.<\/p>\r\n\r\n\r\n\r\n<p class=\"has-text-align-right\"><strong>Auth. Alice Mac<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Theo \u0110\u1ea1o lu\u1eadt C\u00f4ng ty Singapore, m\u1ed7i c\u00f4ng ty Singapore ph\u1ea3i n\u1ed9p m\u1ed9t s\u1ed1 b\u00e1o c\u00e1o nh\u1ea5t \u0111\u1ecbnh cho c\u00e1c [&hellip;]<\/p>","protected":false},"author":2,"featured_media":12614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137],"tags":[220,170,173,202,144],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8494"}],"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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8494"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8494\/revisions"}],"predecessor-version":[{"id":12635,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8494\/revisions\/12635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12614"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}