{"id":2744,"date":"2021-08-30T02:01:31","date_gmt":"2021-08-30T00:01:31","guid":{"rendered":"https:\/\/germany.cukcuk.eu\/WP\/?page_id=2744"},"modified":"2025-12-20T16:01:39","modified_gmt":"2025-12-20T15:01:39","slug":"gesetze-timeline","status":"publish","type":"page","link":"https:\/\/cukcuk.eu\/vi\/gesetze-timeline\/","title":{"rendered":"Timeline"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2744\" class=\"elementor elementor-2744\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-44c9fa8 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"44c9fa8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;opacity-fan&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 283.5 19.6\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 18.8 141.8 4.1 283.5 18.8 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 12.6 141.8 4 283.5 12.6 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 6.4 141.8 4 283.5 6.4 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L0 1.2 141.8 4 283.5 1.2 283.5 0z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a73bbb9\" data-id=\"a73bbb9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fb855f elementor-widget elementor-widget-spacer\" data-id=\"1fb855f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc1334c elementor-widget elementor-widget-heading\" data-id=\"dc1334c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><b>fiskal<\/b> <br>TIME LINE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f8eb15 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6f8eb15\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bddfec1 elementor-widget elementor-widget-text-editor\" data-id=\"bddfec1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ph\u1ea7n t\u1ed5ng quan v\u1edbi nh\u1eefng gi\u1ea3i th\u00edch ng\u1eafn g\u1ecdn v\u1ec1 t\u1ea5t c\u1ea3 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea theo tr\u00ecnh t\u1ef1 th\u1eddi gian b\u00ean d\u01b0\u1edbi cho b\u1ea1n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1730a02 elementor-widget elementor-widget-spacer\" data-id=\"1730a02\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-2a2814d8 e-flex e-con-boxed e-con e-parent\" data-id=\"2a2814d8\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7390a101 e-flex e-con-boxed e-con e-child\" data-id=\"7390a101\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e704a5d elementor-widget elementor-widget-heading\" data-id=\"e704a5d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">C\u1ed8T M\u1ed0C<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6afc581f elementor-widget elementor-widget-heading\" data-id=\"6afc581f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quy \u0111\u1ecbnh v\u00e0 Ngh\u0129a v\u1ee5<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc5a6be uael-timeline--center uael-timeline-responsive-tablet uael-timeline-arrow-center elementor-widget elementor-widget-uael-timeline\" data-id=\"3fc5a6be\" data-element_type=\"widget\" data-widget_type=\"uael-timeline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"uael-timeline-wrapper uael-timeline-node\">\n\t\n\t<div class=\"uael-timeline-shadow-yes uael-timeline-main\">\n\t\t<div class=\"uael-days\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-5cebccc uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2026 - Gi\u1ea3m thu\u1ebf xu\u1ed1ng 7% \u0111\u1ed1i v\u1edbi \u0111\u1ed3 \u0103n<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Thay \u0111\u1ed5i m\u1ee9c thu\u1ebf su\u1ea5t v\u1ec1 7%<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p class=\"cvGsUA direction-ltr align-start para-style-title\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Qu\u1ed1c h\u1ed9i \u0110\u1ee9c ng\u00e0y 04\/12\/2025 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng Li\u00ean bang ch\u00ednh th\u1ee9c th\u00f4ng qua v\u00e0o ng\u00e0y 19\/12\/2025, k\u1ec3 t\u1eeb ng\u00e0y <\/span><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">01.01.2026<\/span><\/strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"> m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u01b0u \u0111\u00e3i <\/span><strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">7 %<\/span><\/strong><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"> s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i \u0111\u1ed3 \u0103n (th\u1ef1c ph\u1ea9m).<\/span><\/p><p class=\"cvGsUA direction-ltr align-start para-style-title\"><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p><ul><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><strong>\u0110\u1ed3 \u0103n:<\/strong> \u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t <strong>7 %<\/strong><\/span><\/li><li><span class=\"a_GcMg font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\"><strong>\u0110\u1ed3 u\u1ed1ng:<\/strong> Ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t <strong>19 %<\/strong> (kh\u00f4ng thay \u0111\u1ed5i).<\/span><\/li><\/ul><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2026 - Gi\u1ea3m thu\u1ebf xu\u1ed1ng 7% \u0111\u1ed1i v\u1edbi \u0111\u1ed3 \u0103n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-e1658db uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2025 - Tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o thi\u1ebft b\u1ecb Kasse 2025<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o thi\u1ebft b\u1ecb Kasse 2025<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p>T\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2025, lu\u1eadt b\u00e1o c\u00e1o h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c. C\u00e1c doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o c\u00e1c thi\u1ebft b\u1ecb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00fang h\u1ea1n, \u0111\u1ec3 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 tr\u00e1nh b\u1ecb ph\u1ea1t.<\/p><p><strong>C\u00e1c th\u1eddi h\u1ea1n sau \u0111\u00e2y c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u00fd:<\/strong><\/p><ul><li>M\u00e1y t\u00ednh ti\u1ec1n mua tr\u01b0\u1edbc ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2025 ph\u1ea3i b\u00e1o c\u00e1o ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31 th\u00e1ng 7 n\u0103m 2025.<\/li><li>M\u00e1y t\u00ednh ti\u1ec1n mua t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2025 ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o trong v\u00f2ng m\u1ed9t th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua.<\/li><li>T\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2025, Thi\u1ebft b\u1ecb t\u00ednh ti\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng n\u1eefa ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o cho s\u1edf t\u00e0i ch\u00ednh trong v\u00f2ng m\u1ed9t th\u00e1ng, t\u00ednh t\u1eeb ng\u00e0y doanh nghi\u1ec7p d\u1eebng s\u1eed d\u1ee5ng thi\u1ebft b\u1ecb. \nVi\u1ec7c b\u00e1o thi\u1ebft b\u1ecb \u0111i v\u00e0o s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi b\u00e1o thi\u1ebft b\u1ecb d\u1eebng s\u1eed d\u1ee5ng.<\/li><\/ul><p>*Kh\u1ea3 n\u0103ng b\u00e1o c\u00e1o theo d\u1ea1ng \u0111i\u1ec7n t\u1eed h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua ph\u1ea7n m\u1ec1m \"Mein ELSTER\" c\u00f9ng c\u1ed5ng k\u1ebft n\u1ed1i ERic s\u1ebd \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u cung c\u1ea5p k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2025.<\/p><p>C\u00f4ng b\u1ed1: 28.06.2024<br \/>C\u00f3 hi\u1ec7u l\u1ef1c: 01.01.2025<br \/>Th\u00f4ng T\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh: <a href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/2024-Beginn-der-Mitteilungsverpflichtung-nach-\u00a7-146a-Absatz-4-Abgabenordnung.pdf\" target=\"_blank\" rel=\"noopener\">LINK<\/a><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2025 - Tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o thi\u1ebft b\u1ecb Kasse 2025<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-9dcf3a9 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2025 - GoBD 2025<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">GoBD - Phi\u00ean b\u1ea3n 2025*<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p>(*) C\u1eadp nh\u1eadt<br \/><strong>Phi\u00ean b\u1ea3n m\u1edbi 2025<\/strong><br \/>Phi\u00ean b\u1ea3n c\u00f4ng b\u1ed1: 11.03.2024<br \/>Phi\u00ean b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c: 01.01.2025<br \/>Th\u00f4ng T\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh: <a href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/2025-Grundsaetze-zur-ordnungsmaessigen-Fuehrung-und-Aufbewahrung-von-Buechern-Aufzeichnungen-und-Unterlagen-in-elektronischer-Form-sowie-zum-Datenzugriff-GoBD.pdf\" target=\"_blank\" rel=\"noopener\">LINK<\/a><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2025 - GoBD 2025<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-5723e47 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2024 - Quay l\u1ea1i m\u1ee9c thu\u1ebf su\u1ea5t ti\u00eau chu\u1ea9n<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Quay l\u1ea1i m\u1ee9c thu\u1ebf su\u1ea5t ti\u00eau chu\u1ea9n<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p><strong>M\u1ee9c thu\u1ebf ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c t\u00e1i l\u1eadp<\/strong><br \/>\u00c1p d\u1ee5ng t\u1eeb ng\u00e0y 01.01.2024:<br \/>\u0110\u1ed3 \u0103n t\u1ea1i qu\u00e1n: 19%<br \/>\u0110\u1ed3 \u0103n mang v\u1ec1: 7%<br \/>\u0110\u1ed3 u\u1ed1ng d\u00f9ng t\u1ea1i ch\u1ed7 v\u00e0 mang v\u1ec1: 19%<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2024 - Quay l\u1ea1i m\u1ee9c thu\u1ebf su\u1ea5t ti\u00eau chu\u1ea9n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-2a56b29 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2023 - K\u1ebft th\u00fac giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">K\u1ebft th\u00fac h\u1ea1n giao th\u1eddi cho ph\u00e9p \u0111\u1ed1i v\u1edbi m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng c\u00f3 TSE<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p class=\" translation-block\">M\u00e1y t\u00ednh ti\u1ec1n mua sau ng\u00e0y 25.11.2010 v\u00e0 tr\u01b0\u1edbc ng\u00e0y 1.1.2020,<span style=\"text-decoration: underline\"><strong> \u0111\u00e3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a GoBD<\/strong><\/span>, nh\u01b0ng do c\u1ea5u tr\u00fac k\u1ef9 thu\u1eadt kh\u00f4ng th\u1ec3 n\u00e2ng c\u1ea5p \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u c\u1ee7a M\u1ee5c 146a AO, th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng t\u1ed1i \u0111a \u0111\u1ebfn ng\u00e0y 31.12.2022.<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2023 - K\u1ebft th\u00fac giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-09702c7 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.04.2021 - Ende der Nichtbeanstandungsgesetz<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Lu\u1eadt \"Kh\u00f4ng khi\u1ec3n tr\u00e1ch\" h\u1ebft hi\u1ec7u l\u1ef1c<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p class=\" translation-block\">T\u1eeb ng\u00e0y 1 th\u00e1ng 4 n\u0103m 2021, t\u1ea5t c\u1ea3 m\u00e1y t\u00ednh ti\u1ec1n tr\u00ean to\u00e0n n\u01b0\u1edbc \u0110\u1ee9c  <span style=\"text-decoration: underline\">nh\u1ea5t \u0111\u1ecbnh ph\u1ea3i<\/span> \u0111\u01b0\u1ee3c trang b\u1ecb TSE.<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.04.2021 - Ende der Nichtbeanstandungsgesetz<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-43b24a6 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2021 - 2. Steuersatz \u00c4nderung<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">2. Thay \u0111\u1ed5i m\u1ee9c thu (Covid)<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p><strong>Thay \u0111\u1ed5i m\u1ee9c thu\u1ebf:<\/strong><br \/>01.01.2021 \u2013 30.06.2021, m\u1ee9c thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0:<\/p><p>\u0110\u1ed3 \u0103n t\u1ea1i qu\u00e1n: t\u1eeb 5% l\u00ean 7%<br \/>\u0110\u1ed3 \u0103n mang v\u1ec1: t\u1eeb 5% l\u00ean 7%<br \/>\u0110\u1ed3 u\u1ed1ng d\u00f9ng t\u1ea1i ch\u1ed7 v\u00e0 mang v\u1ec1: t\u1eeb 16% l\u00ean  19%<\/p><p><span style=\"text-decoration: underline;\"><strong>C\u1eadp nh\u1eadt quan tr\u1ecdng<\/strong><\/span><br \/>01.07.2021 \u2013 31.12.2023, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng:<\/p><p>\u0110\u1ed3 \u0103n t\u1ea1i qu\u00e1n: 19%<br \/>\u0110\u1ed3 \u0103n mang v\u1ec1: 7%<br \/>\u0110\u1ed3 u\u1ed1ng d\u00f9ng t\u1ea1i ch\u1ed7 v\u00e0 mang v\u1ec1: 19%<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2021 - 2. Steuersatz \u00c4nderung<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-172ef11 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >Lu\u1eadt \"Kh\u00f4ng khi\u1ec3n tr\u00e1ch\" \u0111\u01b0\u1ee3c gia h\u1ea1n<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Lu\u1eadt \"Kh\u00f4ng khi\u1ec3n tr\u00e1ch\" \u0111\u01b0\u1ee3c gia h\u1ea1n<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p><strong>C\u1eacP NH\u1eacT QUAN TR\u1eccNG:<\/strong> <br \/>Do \u0111\u1ea1i d\u1ecbch COVID-19, t\u1ea5t c\u1ea3 c\u00e1c bang ngo\u1ea1i tr\u1eeb Bremen \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian b\u1eaft bu\u1ed9c tri\u1ec3n khai TSE \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2021. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng ty \u0111\u00e3 \u0111\u1eb7t h\u00e0ng TSE t\u1eeb nh\u00e0 cung c\u1ea5p m\u00e1y t\u00ednh ti\u1ec1n tr\u01b0\u1edbc ng\u00e0y 30 th\u00e1ng 9 n\u0103m 2020.<\/p><p><strong>\u0110\u1ed1i v\u1edbi bang Bremen: bu\u1ed9c s\u1eed d\u1ee5ng TSE t\u1eeb  30.09.2020<\/strong><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >Lu\u1eadt \"Kh\u00f4ng khi\u1ec3n tr\u00e1ch\" \u0111\u01b0\u1ee3c gia h\u1ea1n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-dafc4f2 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >30.09.2020 - Miteilungspflicht<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o danh s\u00e1ch thi\u1ebft b\u1ecb tham gia trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n c\u00f9ng chi ti\u1ebft s\u1ed1 Serial Number. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng POS m\u1edbi ho\u1eb7c thay th\u1ebf thi\u1ebft b\u1ecb c\u0169ng nh\u01b0 thay \u0111\u1ed5i thi\u1ebft b\u1ecb TSE h\u1ecfng, doanh nghi\u1ec7p c\u1ea7n b\u00e1o c\u00e1o v\u1edbi S\u1edf T\u00e0i Ch\u00ednh trong v\u00f2ng 1 th\u00e1ng.<\/p><p>N\u1ed9i dung th\u00f4ng b\u00e1o c\u1ea7n c\u00f3 c\u00e1c th\u00f4ng tin sau:<\/p><ul><li>T\u00ean Doanh Nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf.<\/li><li>M\u00e3 S\u1ed1 Thu\u1ebf<\/li><li>ID x\u00e1c th\u1ef1c, v\u00ed d\u1ee5: BSI-K-TR-nnnn-yyyy v\u00e0 s\u1ed1 Serial c\u1ee7a thi\u1ebft b\u1ecb TSE<\/li><li>Lo\u1ea1i h\u1ec7 th\u1ed1ng ghi nh\u1eadn \u0111i\u1ec7n t\u1eed (Kasse) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng<\/li><li>S\u1ed1 l\u01b0\u1ee3ng thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed ghi nh\u1eadn s\u1eed d\u1ee5ng (m\u1ed7i chi nh\u00e1nh \/ \u0111\u1ecba \u0111i\u1ec3m)<\/li><li>S\u1ed1 Serial c\u1ee7a thi\u1ebft b\u1ecb Kasse s\u1eed d\u1ee5ng (t\u00f9y h\u00e3ng s\u1ea3n xu\u1ea5t)<\/li><li>Ng\u00e0y mua h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n (Kasse)<\/li><li>Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n<\/li><li>Ng\u00e0y ng\u1eefng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n. (Trong tr\u01b0\u1eddng h\u1ee3p : B\u00e1n, H\u1ecfng, Ch\u00e1y, M\u1ea5t c\u1eafp v.v. )<\/li><\/ul><p><strong>C\u1eadp nh\u1eadt<\/strong>:<br \/><em>Do c\u01a1 quan thu\u1ebf ch\u01b0a thi\u1ebft l\u1eadp c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd n\u00ean B\u1ed9 T\u00e0i ch\u00ednh Li\u00ean bang \u0111\u00e3 \u0111\u00ecnh ch\u1ec9 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd n\u00e0y v\u00e0 cho ph\u00e9p ho\u00e3n l\u1ea1i \u0111\u1ebfn khi vi\u1ec7c th\u00f4ng b\u00e1o h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed h\u00f3a.<\/em><\/p><p><strong>C\u1eadp nh\u1eadt 2:<\/strong><\/p><p><em>T\u1eeb ng\u00e0y 01.01.2025 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e1o c\u00e1o qua n\u1ec1n t\u1ea3ng \"Mein ELSTER\" v\u00e0 c\u1ed5ng k\u1ebft n\u1ed1i ERiC.\u00a0<\/em><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >30.09.2020 - Miteilungspflicht<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-12ce7ee uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.07.2020 - 1. Thay \u0111\u1ed5i m\u1ee9c thu\u1ebf<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">1. Thay \u0111\u1ed5i m\u1ee9c thu\u1ebf su\u1ea5t l\u1ea7n \u0111\u1ea7u ti\u00ean (Covid)<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p><strong>Thay \u0111\u1ed5i m\u1ee9c thu\u1ebf:<\/strong><br \/>\u0110\u1ed3 \u0103n t\u1ea1i qu\u00e1n: t\u1eeb 19% c\u00f2n 5%<br \/>\u0110\u1ed3 \u0103n mang v\u1ec1: t\u1eeb 7% c\u00f2n 5%<br \/>\u0110\u1ed3 u\u1ed1ng d\u00f9ng t\u1ea1i ch\u1ed7 v\u00e0 mang v\u1ec1: t\u1eeb 19% c\u00f2n 16%<\/p><p>Th\u1eddi gian \u00e1p d\u1ee5ng: 01.07.2020 \u2013 31.12.2020<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.07.2020 - 1. Thay \u0111\u1ed5i m\u1ee9c thu\u1ebf<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-25f54dc uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2020 - Tr\u00e1ch nhi\u1ec7m cung c\u1ea5p h\u00f3a \u0111\u01a1n<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Tr\u00e1ch nhi\u1ec7m \u0111\u01b0a Bi\u00ean Lai \/ H\u00f3a \u0110\u01a1n<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p style=\"text-align: left;\">T\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2020, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho kh\u00e1ch h\u00e0ng bi\u00ean lai ho\u1eb7c h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 \u1edf d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c gi\u1ea5y in. Tuy nhi\u00ean, ph\u00eda kh\u00e1ch h\u00e0ng kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3i l\u1ea5y h\u00f3a \u0111\u01a1n \u0111\u00f3.<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2020 - Tr\u00e1ch nhi\u1ec7m cung c\u1ea5p h\u00f3a \u0111\u01a1n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-1120f92 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2020 - TSE Pflicht<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">M\u00e1y t\u00ednh ti\u1ec1n b\u1eaft bu\u1ed9c c\u00f3 TSE + KassensichV<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p>T\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2020, t\u1ea5t c\u1ea3 c\u00e1c m\u00e1y t\u00ednh ti\u1ec1n \u0111i\u1ec7n t\u1eed \u1edf \u0110\u1ee9c ph\u1ea3i ghi l\u1ea1i m\u1ecdi giao d\u1ecbch kinh doanh v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p><ul><li>t\u00edch h\u1ee3p thi\u1ebft b\u1ecb b\u1ea3o m\u1eadt k\u1ef9 thu\u1eadt ch\u1ed1ng gian l\u1eadn (TSE)<\/li><li>h\u1ed7 tr\u1ee3 xu\u1ea5t b\u00e1o c\u00e1o DSFinV-K<\/li><li>\u0111\u00e1p \u1ee9ng KassensichV<\/li><\/ul><p><strong>C\u1eadp nh\u1eadt quan tr\u1ecdng \u2013 Lu\u1eadt kh\u00f4ng khi\u1ec3n tr\u00e1ch:<\/strong><\/p><p class=\" translation-block\">V\u00ec c\u00e1c nh\u00e0 s\u1ea3n xu\u1ea5t m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng c\u00f3 \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 t\u00edch h\u1ee3p k\u1ecbp TSE v\u00e0o h\u1ec7 th\u1ed1ng, vi\u1ec7c <span style=\"text-decoration: underline\">c\u1ea5p ch\u1ee9ng nh\u1eadn TSE b\u1ecb tr\u00ec ho\u00e3n v\u00e0o cu\u1ed1i n\u0103m 2019<\/span>, n\u00ean ngh\u0129a v\u1ee5 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u201cho\u00e3n\u201d tr\u00ean to\u00e0n qu\u1ed1c \u0111\u1ebfn ng\u00e0y 30.09.2020.<\/p><p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p s\u1ebd kh\u00f4ng b\u1ecb ph\u1ea1t cho \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 9 n\u0103m 2020 n\u1ebfu TSE ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2020 - TSE Pflicht<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-3720450 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2020 - GoBD 2020<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">GoBD - Phi\u00ean b\u1ea3n 2020*<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p>(*) C\u1eadp nh\u1eadt<br \/><strong>Phi\u00ean b\u1ea3n m\u1edbi 2020<\/strong><br \/>Phi\u00ean b\u1ea3n m\u1edbi c\u00f4ng b\u1ed1: 28.11.2019<br \/>Phi\u00ean b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c: 01.01.2020<br \/>H\u1ebft hi\u1ec7n l\u1ef1c: v\u1eabn \u0111ang c\u00f2n c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn nay<br \/>Th\u00f4ng T\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh: <a href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/03\/GoBD-2019.pdf\" target=\"_blank\" rel=\"noopener\">LINK<\/a><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2020 - GoBD 2020<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-80539ae uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2018 - Quy \u0111\u1ecbnh ki\u1ec3m tra m\u00e1y t\u00ednh ti\u1ec1n<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">Lu\u1eadt \"Kassennachschau\"<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p>Theo Quy \u0111\u1ecbnh Kassennachschau (Ki\u1ec3m tra m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ed9t xu\u1ea5t), c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra t\u1ea1i ch\u1ed7 xem c\u00e1c giao d\u1ecbch kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang nh\u01b0 trong m\u00e1y t\u00ednh ti\u1ec1n hay kh\u00f4ng. Qu\u00e1 tr\u00ecnh thanh tra n\u00e0y c\u00f3 th\u1ec3 di\u1ec5n ra ngay trong gi\u1edd l\u00e0m vi\u1ec7c v\u00e0 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u01b0\u1edbc.<\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2018 - Quy \u0111\u1ecbnh ki\u1ec3m tra m\u00e1y t\u00ednh ti\u1ec1n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-bc53239 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2015 - GoBD<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">GoBD<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p style=\"text-align: left;\">GoBD l\u00e0 phi\u00ean b\u1ea3n t\u00f3m t\u1eaft v\u00e0 s\u1eeda \u0111\u1ed5i c\u1ee7a GdpdU v\u00e0 GoBS. Th\u00f4ng t\u01b0 b\u1ed9 t\u00e0i ch\u00ednh (BMF) d\u00e0i 37 trang s\u1ebd thay th\u1ebf c\u1ea3 GoBS, GdpdU c\u0169ng nh\u01b0 \u201cT\u00e0i li\u1ec7u h\u1ecfi \u0111\u00e1p v\u1ec1 quy\u1ec1n truy c\u1eadp d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf\u201d, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb sau ng\u00e0y 31.12.2014.<\/p><p>Ng\u00e0y c\u00f4ng b\u1ed1: 14.11.2014<br \/>Ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c:  01.01.2015<br \/>Th\u1eddi h\u1ea1n: v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ebfn nay<br \/>Th\u00f4ng T\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh: <a href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/03\/GoBD-2014.pdf\" target=\"_blank\" rel=\"noopener\">LINK<\/a><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2015 - GoBD<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-47e79cd uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-left\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-left\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >01.01.2002 - GdpdU<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">GdpdU<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p style=\"text-align: left;\" class=\" translation-block\">GdpdU l\u00e0 t\u00ean vi\u1ebft t\u1eaft c\u1ee7a \u201e<strong>Grunds\u00e4tze zum Datenzugriff und zur Pr\u00fcfbarkeit digitaler Unterlagen<\/strong>\u201c T\u1ea1m d\u1ecbch l\u00e0 \"Nguy\u00ean t\u1eafc truy c\u1eadp d\u1eef li\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng minh c\u1ee7a t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt s\u1ed1\". \u0110\u00e2y l\u00e0 lu\u1eadt do B\u1ed9 T\u00e0i ch\u00ednh Li\u00ean bang (BMF) ban h\u00e0nh v\u00e0 quy \u0111\u1ecbnh vi\u1ec7c truy c\u1eadp v\u00e0o d\u1eef li\u1ec7u k\u1ef9 thu\u1eadt s\u1ed1 ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n thu\u1ebf.<\/p><p>Ng\u00e0y c\u00f4ng b\u1ed1: 16.07.2001<br \/>Ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c: 01.01.2002<br \/>Th\u1eddi h\u1ea1n: hi\u1ec7u l\u1ef1c \u0111\u1ebfn ng\u00e0y 31.12.2014 \u2192 sau \u0111\u00f3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi GoBD<br \/>Th\u00f4ng T\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh: <a href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/GdpdU-BMF__Schreiben_GDPdU_2001-07-16_.pdf\" target=\"_blank\" rel=\"noopener\">LINK<\/a><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >01.01.2002 - GdpdU<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-28af2b5 uael-timeline-field animate-border out-view\">\n\t\t\t\t\t\t<div class=\"uael-timeline-widget uael-timeline-right\">\n\t\t\t\t\t\t\t<div class=\"uael-timeline-marker\">\n\t\t\t\t\t\t\t\t<span class=\"timeline-icon-new out-view-timeline-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"uael-day-new uael-day-right\">\n\t\t\t\t\t\t\t\t<div class=\"uael-events-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-events-inner-new\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-hide uael-date-inner\"><div class=\"inner-date-new\"><p >14.12.1995 - GoBS<\/p><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-heading-text\">\n\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"uael-timeline-heading\">GoBS<\/h3> \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-desc-content\"><p><strong>Grunds\u00e4tze ordnungsm\u00e4\u00dfiger DV-gest\u00fctzter Buchf\u00fchrungssysteme (GoBS). \n\nT\u1ea1m d\u1ecbch:  Nguy\u00ean t\u1eafc c\u0103n b\u1ea3n chu\u1ea9n \u0111\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n (GoBS)<br \/><\/strong><br \/>C\u00f4ng b\u1ed1: 28.07.1995<br \/>C\u00f3 hi\u1ec7u l\u1ef1c: 14.12.1995<br \/>H\u1ebft hi\u1ec7u l\u1ef1c: 31.12.2014 \u2192 sau \u0111\u00f3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1edfi GoBD<br \/>Th\u00f4ng T\u01b0 B\u1ed9 T\u00e0i Ch\u00ednh: <a href=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/1995-11-07-Grundsaetze-ordnungsmaessiger-DV-gestuetzter-Buchfuehrungssysteme-GoBS.pdf\" target=\"_blank\" rel=\"noopener\">LINK<\/a><\/p><\/div> \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-arrow\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"uael-timeline-date-new\">\n\t\t\t\t\t\t\t\t\t<div class=\"uael-date-new\"><div class=\"inner-date-new\"><div >14.12.1995 - GoBS<\/div><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"uael-timeline__line\">\n\t\t\t<div class=\"uael-timeline__line__inner\"><\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6289612 elementor-widget elementor-widget-spacer\" data-id=\"6289612\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0de40e2 elementor-widget elementor-widget-shortcode\" data-id=\"0de40e2\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"6825\" class=\"elementor elementor-6825\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f62c0ba e-con-full e-flex e-con e-parent\" data-id=\"f62c0ba\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1c4fcf8 e-flex e-con-boxed e-con e-child\" data-id=\"1c4fcf8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbd9b91 elementor-widget elementor-widget-heading\" data-id=\"bbd9b91\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TH\u00caM TH\u00d4NG TIN V\u1ec0 CH\u1ee6 \u0110\u1ec0 T\u00c0I CH\u00cdNH H\u00d3A?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a2c4a5 elementor-widget elementor-widget-heading\" data-id=\"8a2c4a5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Xin h\u00e3y li\u00ean l\u1ea1c v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3330c0 e-con-full e-flex e-con e-parent\" data-id=\"f3330c0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-977b96f elementor-widget elementor-widget-shortcode\" data-id=\"977b96f\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"6390\" class=\"elementor elementor-6390\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39945f39 e-con-full e-flex e-con e-parent\" data-id=\"39945f39\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-451b1258 elementor-widget elementor-widget-image\" data-id=\"451b1258\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"83\" src=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-300x83.png\" class=\"attachment-medium size-medium wp-image-6375\" alt=\"\" srcset=\"https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-300x83.png 300w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-1024x282.png 1024w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-768x211.png 768w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White-18x5.png 18w, https:\/\/cukcuk.eu\/wp-content\/uploads\/2024\/07\/LOGO_CUKCUK_White.png 1178w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77e4c495 e-flex e-con-boxed e-con e-child\" data-id=\"77e4c495\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-18542ba0 e-flex e-con-boxed e-con e-child\" data-id=\"18542ba0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1e26d43e e-grid e-con-boxed e-con e-child\" data-id=\"1e26d43e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99f960 elementor-widget elementor-widget-image\" data-id=\"e99f960\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/germany.cukcuk.eu\/WP\/wp-content\/uploads\/2024\/07\/contact-cukcuk_hell.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66abb1ca elementor-widget elementor-widget-wpforms\" data-id=\"66abb1ca\" data-element_type=\"widget\" data-widget_type=\"wpforms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpforms-container\" id=\"wpforms-5525\"><form id=\"wpforms-form-5525\" class=\"wpforms-validate wpforms-form wpforms-ajax-form\" data-formid=\"5525\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/vi\/wp-json\/wp\/v2\/pages\/2744\" data-token=\"ab8d87a5fb50b0f04e2e711b58bc30a6\" data-trp-original-action=\"\/vi\/wp-json\/wp\/v2\/pages\/2744\"><noscript class=\"wpforms-error-noscript\">Please enable JavaScript in your browser to complete this form.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-5525-field_18-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"18\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_18\">T\u00ean Th\u01b0\u01a1ng Hi\u1ec7u \/ C\u00f4ng Ty<\/label><input type=\"text\" id=\"wpforms-5525-field_18\" class=\"wpforms-field-medium\" name=\"wpforms[fields][18]\" ><\/div><div id=\"wpforms-5525-field_0-container\" class=\"wpforms-field wpforms-field-name\" data-field-id=\"0\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_0\">T\u00ean B\u1ea1n<\/label><input type=\"text\" id=\"wpforms-5525-field_0\" class=\"wpforms-field-medium\" name=\"wpforms[fields][0]\" ><\/div><div id=\"wpforms-5525-field_13-container\" class=\"wpforms-field wpforms-field-number\" data-field-id=\"13\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_13\">S\u1ed1 \u0110T<\/label><input type=\"number\" pattern=\"\\d*\" id=\"wpforms-5525-field_13\" class=\"wpforms-field-medium\" name=\"wpforms[fields][13]\" ><\/div><div id=\"wpforms-5525-field_1-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"1\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_1\">E-Mail<\/label><input type=\"email\" id=\"wpforms-5525-field_1\" class=\"wpforms-field-medium\" name=\"wpforms[fields][1]\" placeholder=\"E-mail nh\u1eadn b\u00e1o gi\u00e1\" spellcheck=\"false\" ><\/div><div id=\"wpforms-5525-field_4-container\" class=\"wpforms-field wpforms-field-select wpforms-field-select-style-modern\" data-field-id=\"4\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_4\">M\u00f4 H\u00ecnh Nh\u00e0 H\u00e0ng<\/label><select id=\"wpforms-5525-field_4\" class=\"wpforms-field-medium choicesjs-select\" data-size-class=\"wpforms-field-row wpforms-field-medium\" data-search-enabled=\"\" name=\"wpforms[fields][4]\"><option value=\"\" class=\"placeholder\" disabled selected='selected'>- Vui l\u00f2ng ch\u1ecdn -<\/option><option value=\"Restaurant\" >Nh\u00e0 H\u00e0ng<\/option><option value=\"B\u00e4ckerei\" >Ti\u1ec7m B\u00e1nh<\/option><option value=\"Bars\" >Qu\u00e1n Bar<\/option><option value=\"Bubble Tea\" >Tr\u00e0 S\u1eefa<\/option><option value=\"Eisdielen\" >Qu\u00e1n kem<\/option><option value=\"Food Truck\" >Qu\u1ea7y b\u00e1n di \u0111\u1ed9ng<\/option><option value=\"Quick Service\" >\u0102n Nhanh<\/option><\/select><\/div><div id=\"wpforms-5525-field_19-container\" class=\"wpforms-field wpforms-field-select wpforms-field-select-style-modern\" data-field-id=\"19\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_19\">Kho\u1ea3ng Th\u1eddi Gian<\/label><select id=\"wpforms-5525-field_19\" class=\"wpforms-field-medium choicesjs-select\" data-size-class=\"wpforms-field-row wpforms-field-medium\" data-search-enabled=\"\" name=\"wpforms[fields][19]\"><option value=\"\" class=\"placeholder\" disabled selected='selected'>- Vui l\u00f2ng ch\u1ecdn -<\/option><option value=\"So bald wie m\u00f6glich\" >S\u1edbm nh\u1ea5t c\u00f3 th\u1ec3<\/option><option value=\"Im n\u00e4chsten Monat\" >Trong v\u00f2ng 1 th\u00e1ng<\/option><option value=\"In den n\u00e4chsten 2 Monaten\" >Trong 2 th\u00e1ng t\u1edbi<\/option><option value=\"In \u00fcber 3 Monaten\" >Sau 3 th\u00e1ng<\/option><\/select><\/div><div id=\"wpforms-5525-field_16-container\" class=\"wpforms-field wpforms-field-checkbox wpforms-list-2-columns\" data-field-id=\"16\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_16\">Mong nh\u1eadn t\u01b0 v\u1ea5n \/ Quan T\u00e2m th\u00eam<\/label><ul id=\"wpforms-5525-field_16\"><li class=\"choice-2 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_2\" name=\"wpforms[fields][16][]\" value=\"Alarm Systeme\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_2\">H\u1ec7 Th\u1ed1ng B\u00e1o \u0110\u1ed9ng<\/label><\/li><li class=\"choice-1 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_1\" name=\"wpforms[fields][16][]\" value=\"Kamera \u00dcberachung\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_1\">Kamera An Ninh<\/label><\/li><li class=\"choice-4 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_4\" name=\"wpforms[fields][16][]\" value=\"Marketing\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_4\">Marketing<\/label><\/li><li class=\"choice-3 depth-1\"><input type=\"checkbox\" id=\"wpforms-5525-field_16_3\" name=\"wpforms[fields][16][]\" value=\"Website\"  ><label class=\"wpforms-field-label-inline\" for=\"wpforms-5525-field_16_3\">Website<\/label><\/li><\/ul><\/div><div id=\"wpforms-5525-field_2-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-5525-field_2\">Chia s\u1ebb c\u1ee7a b\u1ea1n<\/label><textarea id=\"wpforms-5525-field_2\" class=\"wpforms-field-medium\" name=\"wpforms[fields][2]\" placeholder=\"Xin chia s\u1ebb cho ch\u00fang t\u00f4i nh\u1eefng mong mu\u1ed1n v\u00e0 nhu c\u1ea7u c\u1ee7a b\u1ea1n.\" ><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-field wpforms-field-hp\"><label for=\"wpforms-5525-field-hp\" class=\"wpforms-field-label\">Website<\/label><input type=\"text\" name=\"wpforms[hp]\" id=\"wpforms-5525-field-hp\" class=\"wpforms-field-medium\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"5525\"><input type=\"hidden\" name=\"wpforms[author]\" value=\"2\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-5525\" class=\"wpforms-submit\" data-alt-text=\"Senden...\" data-submit-text=\"Angebot anfordern\" aria-live=\"assertive\" value=\"wpforms-submit\">Nh\u1eadn B\u00e1o Gi\u00e1<\/button><img decoding=\"async\" src=\"https:\/\/cukcuk.eu\/wp-content\/plugins\/wpforms-lite\/assets\/images\/submit-spin.svg\" class=\"wpforms-submit-spinner\" style=\"display: none;\" width=\"26\" height=\"26\" alt=\"Loading\"><\/div><input type=\"hidden\" name=\"trp-form-language\" value=\"vi\"\/><\/form><\/div>  <!-- .wpforms-container -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>fiskal TIME LINE Eine \u00dcbersicht mit Kurzerkl\u00e4rungen aller gesetzlichen Regelungen mit g\u00fcltigkeitsfristen sind f\u00fcr euch chronologisch aufgelistet. VERLAUF Regelungen und Pflichten 01.01.2026 &#8211; Mehrwertsteuer-Senkung: Nur 7 % auf Speisen \u00c4nderung des Steuersatzes von 7 % Gem\u00e4\u00df dem Beschluss des Deutschen Bundestages vom 04.12.2025, der am 19.12.2025 vom Bundesrat offiziell best\u00e4tigt wurde, gilt ab dem 01.01.2026 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":8898,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":null,"ast-site-content-layout":"full-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":null,"ast-hfb-below-header-display":null,"ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":null,"ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":null,"header-main-stick-meta":"","header-below-stick-meta":null,"astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-2744","page","type-page","status-publish","has-post-thumbnail","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/pages\/2744","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/comments?post=2744"}],"version-history":[{"count":10,"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/pages\/2744\/revisions"}],"predecessor-version":[{"id":13587,"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/pages\/2744\/revisions\/13587"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/media\/8898"}],"wp:attachment":[{"href":"https:\/\/cukcuk.eu\/vi\/wp-json\/wp\/v2\/media?parent=2744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}