Chính sách mới nổi bật có hiệu lực tháng 03/2020

Chính sách mới nổi bật có hiệu lực tháng 03/2020. Từ ngày 01 đến ngày 10/3/2020, nhiều chính sách mới bắt đầu có hiệu lực, trong đó nổi bật là:

1. Điều kiện với ô tô đã qua sử dụng sẽ đấu giá hạn ngạch thuế quan NK

Chính sách mới nổi bật có hiệu lực tháng 03/2020

Đây là quy định được đề cập tại Thông tư 04/2020/TT-BCT. Quy định về đấu giá hạn ngạch thuế quan nhập khẩu ô tô đã qua sử dụng theo cam kết tại Hiệp định CPTPP.

Theo đó, ô tô đã qua sử dụng nhập khẩu theo hạn ngạch thuế quan phải tuân thủ theo các quy định sau:

– Được đăng ký lưu hành tại nước xuất khẩu trước khi về đến cửa khẩu Việt Nam theo quy định của pháp luật.

– Đáp ứng quy tắc xuất xứ hàng hóa trong Hiệp định CPTPP. Và phải có Giấy chứng nhận xuất xứ khi làm thủ tục nhập khẩu.

– Đáp ứng các quy định của pháp luật về quy chuẩn kỹ thuật, chất lượng an toàn kỹ thuật và bảo vệ môi trường đối với ô tô. Các quy định về cửa khẩu nhập khẩu ô tô.

– Chủng loại ô tô nhập khẩu phải phù hợp với nội dung của Giấy phép kinh doanh nhập khẩu ô tô theo quy định của pháp luật.

Thông tư 04/2020/TT-BCT có hiệu lực từ ngày 05/3/2020.

2. Hồ sơ nộp tiền vào ngân sách nhà nước

Ngày 20/01/2020, Chính phủ ban hành Nghị định 11/2020/NĐ-CP quy định về thủ tục hành chính thuộc lĩnh vực Kho bạc Nhà nước.

Theo đó, hồ sơ nộp tiền vào ngân sách nhà nước gồm chứng từ nộp ngân sách nhà nước (NSNN). Hoặc văn bản của cơ quan nhà nước có thẩm quyền về việc yêu cầu người nộp NSNN nộp tiền vào NSNN.

Số lượng hồ sơ cụ thể như sau:

– Trường hợp nộp NSNN theo phương thức nộp trực tiếp: 01 bản gốc chứng từ nộp NSNN.

Nếu nộp tại ngân hàng chưa phối hợp thu NSNN với các cơ quan trong ngành tài chính. Lập 02 bản gốc chứng từ nộp NSNN hoặc 01 bản chính hoặc 01 bản chụp (bản photo) văn bản yêu cầu nộp tiền vào NSNN.

– Trường hợp nộp NSNN theo phương thức điện tử: 01 chứng từ nộp ngân sách nhà nước được lập trên:

+ Các chương trình ứng dụng tại Cổng thông tin điện tử của cơ quan quản lý thuế;

+ Hoặc Cổng Dịch vụ công Quốc gia;

+ Hoặc hệ thống ứng dụng thanh toán điện tử của ngân hàng;

+ Hoặc tổ chức cung ứng dịch vụ trung gian thanh toán.

Nghị định 11/2020/NĐ-CP có hiệu lực thi hành từ ngày 16/3/2020.

Bên trên là những chính sách mới nổi bật có hiệu lực tháng 03/2020. Quý doanh nghiệp có nhu cầu về báo cáo thuế hãy sử dụng ngay dịch vụ của Kế toán Rồng Việt.

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