Hi\u1ec7n nay kh\u00e1 nhi\u1ec1u ng\u01b0\u1eddi c\u00f2n l\u00fang t\u00fang, m\u01a1 h\u1ed3 khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c c\u00f3 y\u1ebfu t\u1ed1 n\u01b0\u1edbc ngo\u00e0i. Trong \u0111\u00f3 c\u00f3 b\u0103n kho\u0103n v\u1ec1 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1. N\u00ean hi\u1ec3u h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 th\u1ebf n\u00e0o?<\/p>\n
\u2013 Ch\u1ee9ng nh\u1eadn l\u00e3nh s\u1ef1 l\u00e0 vi\u1ec7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam ch\u1ee9ng nh\u1eadn con d\u1ea5u, ch\u1eef k\u00fd, ch\u1ee9c danh tr\u00ean gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u \u0111\u00f3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n
\u2013 Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i, nh\u1eefng gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u c\u1ee7a n\u01b0\u1edbc ngo\u00e0i th\u00ec lu\u1eadt ph\u00e1p c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1.<\/p>\n
Theo \u0111\u00f3, h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 l\u00e0 vi\u1ec7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam ch\u1ee9ng nh\u1eadn con d\u1ea5u, ch\u1eef k\u00fd, ch\u1ee9c danh tr\u00ean gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 nh\u1eefng gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
(\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 111\/2011\/N\u0110-CP v\u1ec1 ch\u1ee9ng nh\u1eadn l\u00e3nh s\u1ef1, h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1).<\/p>\n
Ngo\u00e0i ra, ng\u01b0\u1eddi y\u00eau c\u1ea7u h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u1ea7n ph\u1ea3i l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau \u0111\u00e2y:<\/strong><\/p>\n \u2013 C\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ee9ng nh\u1eadn con d\u1ea5u, ch\u1eef k\u00fd, ch\u1ee9c danh m\u00e0 kh\u00f4ng g\u1ed3m n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c c\u1ee7a c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u n\u00e0y;<\/p>\n \u2013 C\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 m\u00e0 kh\u00f4ng c\u1ea7n gi\u1ea5y \u1ee7y quy\u1ec1n;<\/p>\n \u2013 C\u00f3 03 c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1: N\u1ed9p tr\u1ef1c ti\u1ebfp, th\u00f4ng qua c\u01a1 quan ngo\u1ea1i v\u1ee5 \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n;<\/p>\n \u2013 Ng\u00f4n ng\u1eef s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 l\u00e0 ti\u1ebfng Vi\u1ec7t, ti\u1ebfng Anh, ti\u1ebfng Ph\u00e1p ho\u1eb7c ti\u1ebfng ch\u00ednh th\u1ee9c c\u1ee7a n\u01b0\u1edbc n\u01a1i gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u \u0111\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng (\u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 01\/2012\/TT-BNG);<\/p>\n \u2013 Ph\u00ed h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 l\u00e0: 30.000 \u0111\u1ed3ng\/l\u1ea7n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft, tham gia ho\u1eb7c th\u1ecfa thu\u1eadn c\u00f3 quy \u0111\u1ecbnh kh\u00e1c ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n thu ph\u00ed v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u01a1 s\u1edf quan h\u1ec7 ngo\u1ea1i giao \u201ctheo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i\u201d. (Th\u00f4ng t\u01b0 157\/2016\/TT-BTC).<\/p>\n C\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1:<\/strong><\/p>\n Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 111\/2011\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 01\/2012\/TT-BNG, 05 lo\u1ea1i gi\u1ea5y t\u1edd sau kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 nh\u01b0:<\/p>\n \u2013 Gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u b\u1ecb s\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00ednh ch\u00ednh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/em><\/p>\n \u2013 Gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1 c\u00f3 c\u00e1c chi ti\u1ebft m\u00e2u thu\u1eabn nhau trong ch\u00ednh c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd \u0111\u00f3 ho\u1eb7c v\u1edbi c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb h\u1ee3p ph\u00e1p h\u00f3a l\u00e3nh s\u1ef1;<\/em><\/p>\n \u2013 Gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u gi\u1ea3 m\u1ea1o ho\u1eb7c \u0111\u01b0\u1ee3c c\u1ea5p, ch\u1ee9ng nh\u1eadn sai th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/em><\/p>\n \u2013 Gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u c\u00f3 ch\u1eef k\u00fd, con d\u1ea5u kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1eef k\u00fd g\u1ed1c, con d\u1ea5u g\u1ed1c, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00f3ng tr\u1ef1c ti\u1ebfp v\u00e0 k\u00fd tr\u1ef1c ti\u1ebfp tr\u00ean gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u. Ngo\u00e0i ra, c\u00e1c lo\u1ea1i ch\u1eef k\u00fd, con d\u1ea5u \u0111\u01b0\u1ee3c sao ch\u1ee5p d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 con d\u1ea5u v\u00e0 ch\u1eef k\u00fd g\u1ed1c;<\/em><\/p>\n \u2013 Gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u c\u00f3 n\u1ed9i dung x\u00e2m ph\u1ea1m quy\u1ec1n v\u00e0 l\u1ee3i \u00edch, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c c\u00f3 th\u1ec3 g\u00e2y b\u1ea5t l\u1ee3i cho Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/em><\/p>\n \u00bb Th\u1ee7 t\u1ee5c h\u1ee3p ph\u00e1p h\u00f3a t\u1ea1i \u0111\u1ea1i s\u1ee9 qu\u00e1n<\/a><\/p>\n