{"id":5403,"date":"2025-03-13T19:52:59","date_gmt":"2025-03-14T02:52:59","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=5403"},"modified":"2025-03-13T19:55:58","modified_gmt":"2025-03-14T02:55:58","slug":"he-qua-khi-doanh-nghiep-cham-nop-hoac-khong-nop-le-phi-mon-bai-goc-nhin-phap-ly-chi-tiet","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/he-qua-khi-doanh-nghiep-cham-nop-hoac-khong-nop-le-phi-mon-bai-goc-nhin-phap-ly-chi-tiet\/","title":{"rendered":"H\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i \u2013 g\u00f3c nh\u00ecn ph\u00e1p l\u00fd chi ti\u1ebft"},"content":{"rendered":"\n<p>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i (LPMB) l\u00e0 kho\u1ea3n thu\u1ebf b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ph\u1ea3i n\u1ed9p \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m. Tuy nhi\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ho\u1eb7c qu\u00ean n\u1ed9p LPMB, d\u1eabn \u0111\u1ebfn c\u00e1c h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng. Trong b\u00e0i vi\u1ebft n\u00e0y, DNP Viet Nam Law Firm s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft <strong>h\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p LPMB<\/strong>, c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c t\u1eeb g\u00f3c \u0111\u1ed9 ph\u00e1p l\u00fd.<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-primary-color has-text-color has-link-color has-medium-font-size wp-elements-09c5e8c3463697796271a0ebc031d730\" id=\"h-1-c\u01a1-s\u1edf-phap-ly-v\u1ec1-x\u1eed-ph\u1ea1t-ch\u1eadm-n\u1ed9p-ho\u1eb7c-khong-n\u1ed9p-lpmb\"><strong>1. C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p LPMB<\/strong><\/h1>\n\n\n\n<p><br>Vi\u1ec7c x\u1eed ph\u1ea1t doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p LPMB \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u0103m 2023)<\/strong>: \u0110\u1eb7t n\u1ec1n t\u1ea3ng cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 x\u1eed ph\u1ea1t thu\u1ebf.<\/li>\n\n\n\n<li><strong>Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/strong>: Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/li>\n\n\n\n<li><strong>Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong>: H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan \u0111\u1ebfn LPMB.<\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u1ea3 doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p FDI ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-primary-color has-text-color has-link-color has-medium-font-size wp-elements-6adf6bbf55aaa6cd5c3c3d895d5fbe50\" id=\"h-2-m\u1ee9c-x\u1eed-ph\u1ea1t-khi-ch\u1eadm-n\u1ed9p-lpmb\"><strong>2. M\u1ee9c x\u1eed ph\u1ea1t khi ch\u1eadm n\u1ed9p LPMB<\/strong><\/h1>\n\n\n\n<p><em>Doanh nghi\u1ec7p ch\u1eadm n\u1ed9p LPMB s\u1ebd b\u1ecb x\u1eed ph\u1ea1t d\u1ef1a tr\u00ean s\u1ed1 ng\u00e0y qu\u00e1 h\u1ea1n. Theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP, m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Th\u1eddi gian ch\u1eadm n\u1ed9p<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>M\u1ee9c x\u1eed ph\u1ea1t<\/strong><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">1 &#8211; 5 ng\u00e0y (c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9)<\/td><td class=\"has-text-align-center\" data-align=\"center\">C\u1ea3nh c\u00e1o<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">1 &#8211; 30 ng\u00e0y<\/td><td class=\"has-text-align-center\" data-align=\"center\">2.000.000 &#8211; 5.000.000 VN\u0110<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">31 &#8211; 60 ng\u00e0y<\/td><td class=\"has-text-align-center\" data-align=\"center\">5.000.000 &#8211; 8.000.000 VN\u0110<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">61 &#8211; 90 ng\u00e0y<\/td><td class=\"has-text-align-center\" data-align=\"center\">8.000.000 &#8211; 15.000.000 VN\u0110<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Qu\u00e1 90 ng\u00e0y (kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p)<\/td><td class=\"has-text-align-center\" data-align=\"center\">8.000.000 &#8211; 15.000.000 VN\u0110<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Qu\u00e1 90 ng\u00e0y (c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p)<\/td><td class=\"has-text-align-center\" data-align=\"center\">15.000.000 &#8211; 25.000.000 VN\u0110<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n LPMB c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo l\u00e3i su\u1ea5t do c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"722\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-3-722x1024.png\" alt=\"\" class=\"wp-image-5404\" style=\"width:419px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-3-722x1024.png 722w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-3-212x300.png 212w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-3-768x1089.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-3-1083x1536.png 1083w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2025\/03\/STT-3.png 1410w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"has-text-align-center\"><em>H\u00ecnh \u1ea3nh \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf b\u1edfi DNP Viet Nam Law Firm<\/em><\/p>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color has-medium-font-size wp-elements-02bdb53c1c9514f3203daf8cade89cf7\"><strong>3. H\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p LPMB<\/strong><\/p>\n\n\n\n<p>N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng n\u1ed9p LPMB trong th\u1eddi gian d\u00e0i, h\u1eadu qu\u1ea3 c\u00f3 th\u1ec3 r\u1ea5t nghi\u00eam tr\u1ecdng, bao g\u1ed3m:<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-e232d81958dca866c63389908fa2e9e4\" id=\"h-3-1-c\u01b0\u1ee1ng-ch\u1ebf-thi-hanh-thu\u1ebf\"><strong>3.1. C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh thu\u1ebf<\/strong><\/h2>\n\n\n\n<p>Theo \u0110i\u1ec1u 125 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n doanh thu n\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c trong n\u01b0\u1edbc.<\/li>\n\n\n\n<li>Ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n: \u0110i\u1ec1u n\u00e0y s\u1ebd g\u00e2y gi\u00e1n \u0111o\u1ea1n nghi\u00eam tr\u1ecdng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n\n\n\n<li>\u0110\u1ec1 ngh\u1ecb r\u00fat gi\u1ea5y ph\u00e9p kinh doanh n\u1ebfu doanh nghi\u1ec7p c\u1ed1 t\u00ecnh kh\u00f4ng n\u1ed9p thu\u1ebf trong th\u1eddi gian d\u00e0i.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-4bc68e8ab7ad1042b378964a960ed5b6\" id=\"h-3-2-\u1ea3nh-h\u01b0\u1edfng-d\u1ebfn-x\u1ebfp-h\u1ea1ng-tin-d\u1ee5ng-doanh-nghi\u1ec7p\"><strong>3.2. \u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn x\u1ebfp h\u1ea1ng t\u00edn d\u1ee5ng doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p b\u1ecb li\u1ec7t k\u00ea v\u00e0o <strong>danh s\u00e1ch n\u1ee3 thu\u1ebf<\/strong> v\u00e0 c\u00f3 th\u1ec3 b\u1ecb c\u00f4ng khai tr\u00ean <strong>c\u1ed5ng th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/strong>.<\/li>\n\n\n\n<li>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn khi <strong>vay v\u1ed1n t\u1eeb ng\u00e2n h\u00e0ng<\/strong> ho\u1eb7c h\u1ee3p t\u00e1c v\u1edbi \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-27f21a1c23f5fad7e2d39cb4e8d5aaa4\" id=\"h-3-3-nguy-c\u01a1-b\u1ecb-truy-c\u1ee9u-trach-nhi\u1ec7m-hinh-s\u1ef1\"><strong>3.3. Nguy c\u01a1 b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1<\/strong><\/h2>\n\n\n\n<p>Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nghi\u00eam tr\u1ecdng, n\u1ebfu doanh nghi\u1ec7p c\u1ed1 t\u00ecnh tr\u1ed1n thu\u1ebf c\u00f3 t\u1ed5 ch\u1ee9c, c\u00f3 th\u1ee7 \u0111o\u1ea1n tinh vi, c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 theo \u0110i\u1ec1u 200 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 2015 (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2017) v\u1edbi m\u1ee9c ph\u1ea1t t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 4 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 1 \u0111\u1ebfn 7 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u00ednh.<\/p>\n\n\n\n<h1 class=\"wp-block-heading has-primary-color has-text-color has-link-color has-medium-font-size wp-elements-2525786e9054b559de87a27dc0d2c50c\" id=\"h-4-cach-kh\u1eafc-ph\u1ee5c-va-gi\u1ea3m-thi\u1ec3u-r\u1ee7i-ro-phap-ly\"><strong>4. C\u00e1ch kh\u1eafc ph\u1ee5c v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd<\/strong><\/h1>\n\n\n\n<p>\u0110\u1ec3 tr\u00e1nh c\u00e1c h\u1ec7 qu\u1ea3 nghi\u00eam tr\u1ecdng khi ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p LPMB, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-fe590fa0b50bc6ac945e1e526a9d3a2c\" id=\"h-4-1-ch\u1ee7-d\u1ed9ng-n\u1ed9p-b\u1ed5-sung-lpmb\"><strong>4.1. Ch\u1ee7 \u0111\u1ed9ng n\u1ed9p b\u1ed5 sung LPMB<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu \u0111\u00e3 qu\u00e1 h\u1ea1n nh\u01b0ng ch\u01b0a b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t, doanh nghi\u1ec7p n\u00ean <strong>ch\u1ee7 \u0111\u1ed9ng n\u1ed9p ngay s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu<\/strong> \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t n\u1eb7ng h\u01a1n.<\/li>\n\n\n\n<li>N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ed5 sung n\u1ebfu c\u00f3 sai s\u00f3t trong l\u1ea7n k\u00ea khai tr\u01b0\u1edbc \u0111\u00f3.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-136cc6bd246bd373190db3cb112fc6fc\" id=\"h-4-2-g\u1eedi-cong-van-xin-gia-h\u1ea1n-n\u1ed9p-lpmb\"><strong>4.2. G\u1eedi c\u00f4ng v\u0103n xin gia h\u1ea1n n\u1ed9p LPMB<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ebfu doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh, c\u00f3 th\u1ec3 g\u1eedi <strong>\u0111\u01a1n xin gia h\u1ea1n n\u1ed9p thu\u1ebf<\/strong> theo <strong>Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/strong>.<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf s\u1ebd xem x\u00e9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh c\u00f3 gia h\u1ea1n hay kh\u00f4ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color has-medium-font-size wp-elements-90c64773db6eb29c5d1c3d5c7d93a197\" id=\"h-4-3-xay-d\u1ef1ng-quy-trinh-qu\u1ea3n-ly-thu\u1ebf-n\u1ed9i-b\u1ed9\"><strong>4.3. X\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf n\u1ed9i b\u1ed9<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Doanh nghi\u1ec7p n\u00ean c\u00f3 <strong>b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch<\/strong> \u0111\u1ec3 theo d\u00f5i h\u1ea1n n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>\u1ee8ng d\u1ee5ng <strong>ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong> \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng nh\u1eafc nh\u1edf khi \u0111\u1ebfn h\u1ea1n n\u1ed9p LPMB.<\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p LPMB c\u00f3 th\u1ec3 g\u00e2y ra nhi\u1ec1u h\u1ec7 l\u1ee5y nghi\u00eam tr\u1ecdng, t\u1eeb ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ebfn c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 nguy c\u01a1 truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/p>\n\n\n\n<p>Doanh nghi\u1ec7p FDI c\u1ea7n ch\u1ee7 \u0111\u1ed9ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n, x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf ch\u1eb7t ch\u1ebd v\u00e0 tham v\u1ea5n lu\u1eadt s\u01b0 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<br><\/strong>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh Ph\u01b0\u1edbc, Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<br>\ud83d\udcdeHotline: 0987.290.27<br>\ud83d\udce9 Email: info@dnp-law.com.<br>Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\">https:\/\/www.dnp-law.com\/vi\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u1ec7 ph\u00ed m\u00f4n b\u00e0i (LPMB) l\u00e0 kho\u1ea3n thu\u1ebf b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (FDI) ph\u1ea3i n\u1ed9p \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m. Tuy nhi\u00ean, kh\u00f4ng \u00edt doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ho\u1eb7c qu\u00ean n\u1ed9p LPMB, d\u1eabn \u0111\u1ebfn c\u00e1c h\u1ec7 l\u1ee5y ph\u00e1p l\u00fd nghi\u00eam tr\u1ecdng. Trong b\u00e0i vi\u1ebft n\u00e0y, DNP Viet Nam Law [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,252],"tags":[],"class_list":["post-5403","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-nguyen","category-tin-tuc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ec7 qu\u1ea3 khi doanh nghi\u1ec7p ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta name=\"description\" content=\"Trong b\u00e0i vi\u1ebft n\u00e0y ph\u00e2n t\u00edch chi ti\u1ebft h\u1ec7 qu\u1ea3 c\u1ee7a vi\u1ec7c ch\u1eadm n\u1ed9p ho\u1eb7c kh\u00f4ng n\u1ed9p LPMB, c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t v\u00e0 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