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Không kê khai thuế qua mạng mà nộp trực tiếp ?

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Không kê khai thuế qua mạng mà nộp trực tiếp ?

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Vào khoảng cuối năm 2011 tôi có đăng ký sử dụng kê khai thuế qua mạng, nhưng do mạng tại DN hay trục trặc nên tôi chưa sử dụng, tháng 1 và tháng 2 năm 2012 tôi lập báo cáo thuế hàng tháng nộp cho Chi cục thuế huyện Củ Chi nhưng bị cán bộ thuế từ chối không nhận và bắt buộc tôi phải kê khai thuế qua mạng vì tôi đã đăng ký, đến nay tôi vẫn chưa nộp, tháng 3 tôi đang làm thủ tục giải thể DN, Chi cục thuế huyện Củ Chi kêu bổ sung báo cáo thuế tháng 1 và tháng 2. Xin cho hỏi giờ tôi nộp trực tiếp báo cáo thuế tháng 1 và tháng 2 có được không, có bị bắt buộc kê khai thuế qua mạng không?

 

Chào bạn,

Theo quy định tại khoản 2 Ä‘iều 15 thông tÆ° 180/2010/TT-BTC hÆ°á»›ng dẫn giao dịch Ä‘iện tá»­ trong lÄ©nh vá»±c thuế có quy định Kể từ khi được cÆ¡ quan thuế chấp thuận sá»­ dụng hình thức khai thuế Ä‘iện tá»­ đến khi ngừng sá»­ dụng hình thức khai thuế Ä‘iện tá»­, người ná»™p thuế không thá»±c hiện thủ tục khai thuế bằng các hình thức khác (trừ trường hợp quy định tại khoản 2, Điều 9 Thông tÆ° này).

Khoản 2 Ä‘iều 9 thông tÆ° 180/2010 “Trường hợp đến hạn ná»™p hồ sÆ¡ khai thuế Ä‘iện tá»­ mà hệ thống hạ tầng kỹ thuật chÆ°a khắc phục được sá»± cố, người ná»™p thuế lập hồ sÆ¡ khai thuế bằng giấy và ná»™p cho cÆ¡ quan thuế trá»±c tiếp quản lý; Trường hợp do lá»—i của cổng thông tin Ä‘iện tá»­ của cÆ¡ quan thuế thì người ná»™p thuế không bị phạt chậm ná»™p hồ sÆ¡ khai thuế nếu người ná»™p thuế ná»™p hồ sÆ¡ khai thuế trong thời hạn 3 ngày làm việc kể từ ngày hết hạn ná»™p hồ sÆ¡ khai thuế.”

NhÆ° vậy trường hợp của bạn nếu đến thời hạn khai báo thuế mà chÆ°a khắc phục hệ thống kÄ© thuật bị sá»± cố thì bạn có thể ná»™p hồ sÆ¡ bằng giấy và ná»™p trá»±c tiếp cho cÆ¡ quan quản lý thuế.