C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n. \u1ee6y quy\u1ec1n l\u00e0 vi\u1ec7c m\u1ed9t ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n m\u1ed9t ng\u01b0\u1eddi kh\u00e1c th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c trong ph\u1ea1m vi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i b\u1ea5t c\u1ee9 tr\u01b0\u1eddng h\u1ee3p n\u00e0o c\u0169ng c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c th\u1ef1c hi\u1ec7n. Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n\u00a0<\/p>\n
1. \u0110\u0103ng k\u00fd k\u1ebft h\u00f4n<\/strong><\/p>\n Khi \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n, hai b\u00ean nam, n\u1eef ph\u1ea3i c\u00f3 m\u1eb7t.<\/p>\n (Theo quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n t\u1ea1i\u00a0Quy\u1ebft \u0111\u1ecbnh 3814\/Q\u0110-BTP\u00a0)<\/p>\n 2. Ly h\u00f4n<\/strong><\/p>\n B\u1ea1n c\u00f3 th\u1ec3 nh\u1edd Lu\u1eadt s\u01b0 ho\u1eb7c ng\u01b0\u1eddi b\u1ea3o v\u1ec7 quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh \u0111\u1ec3 l\u00e0m m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c khi ly h\u00f4n, tuy nhi\u00ean, b\u1ea1n nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1eb7t t\u1ea1i phi\u00ean t\u00f2a \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ee5 vi\u1ec7c ly h\u00f4n v\u00e0 k\u00fd t\u00ean v\u00e0o c\u00e1c bi\u00ean b\u1ea3n, t\u1edd khai.<\/p>\n \u0110i\u1ec1u 85. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n<\/p>\n \u2026<\/p>\n 4. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt d\u00e2n s\u1ef1 l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n trong t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1.<\/p>\n \u0110\u1ed1i v\u1edbi vi\u1ec7c ly h\u00f4n, \u0111\u01b0\u01a1ng s\u1ef1 kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c thay m\u1eb7t m\u00ecnh tham gia t\u1ed1 t\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p cha, m\u1eb9, ng\u01b0\u1eddi th\u00e2n th\u00edch kh\u00e1c y\u00eau c\u1ea7u T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft ly h\u00f4n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 51 c\u1ee7a Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh th\u00ec h\u1ecd l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n.<\/p>\n (B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 2015)<\/p>\n 3. C\u00f4ng ch\u1ee9ng di ch\u00fac c\u1ee7a m\u00ecnh<\/strong><\/p>\n Ng\u01b0\u1eddi l\u1eadp di ch\u00fac ph\u1ea3i t\u1ef1 m\u00ecnh y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng di ch\u00fac v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c y\u00eau c\u1ea7u c\u00f4ng ch\u1ee9ng di ch\u00fac<\/p>\n (Theo \u0110i\u1ec1u 56\u00a0Lu\u1eadt c\u00f4ng ch\u1ee9ng 2014)<\/p>\n 4. Quy\u1ec1n, l\u1ee3i \u00edch \u0111\u1ed1i l\u1eadp v\u1edbi ng\u01b0\u1eddi\u00a0\u1ee7y quy\u1ec1n t\u1ea1i c\u00f9ng v\u1ee5\u00a0vi\u1ec7c<\/strong><\/p>\n C\u1ee5 th\u1ec3, n\u1ebfu ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u0169ng l\u00e0 \u0111\u01b0\u01a1ng s\u1ef1 trong c\u00f9ng m\u1ed9t v\u1ee5 vi\u1ec7c v\u1edbi ng\u01b0\u1eddi \u1ee7y quy\u1ec1n m\u00e0 quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111\u1ed1i l\u1eadp v\u1edbi quy\u1ec1n, l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi \u1ee7y quy\u1ec1n.<\/p>\n (Theo \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 87\u00a0B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 2015)<\/p>\n 5. \u0110ang \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n b\u1edfi m\u1ed9t \u0111\u01b0\u01a1ng s\u1ef1\u00a0kh\u00e1c trong c\u00f9ng v\u1ee5\u00a0vi\u1ec7c c\u00f3 quy\u1ec1n, l\u1ee3i \u00edch \u0111\u1ed1i l\u1eadp v\u1edbi ng\u01b0\u1eddi s\u1ebd\u00a0\u1ee7y quy\u1ec1n<\/strong><\/p>\n C\u1ee5 th\u1ec3, n\u1ebfu ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n \u0111ang l\u00e0 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt trong t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 cho m\u1ed9t ng\u01b0\u1eddi kh\u00e1c (ng\u01b0\u1eddi \u0111\u00e3 \u1ee7y quy\u1ec1n) m\u00e0 quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u01b0\u01a1ng s\u1ef1 \u0111\u00f3 \u0111\u1ed1i l\u1eadp v\u1edbi quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u0111\u1ea1i di\u1ec7n trong c\u00f9ng m\u1ed9t v\u1ee5 vi\u1ec7c (ng\u01b0\u1eddi s\u1eafp \u1ee7y quy\u1ec1n).<\/p>\n (Theo \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 87\u00a0B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1 2015)<\/p>\n 6. Nh\u1eadn t\u1ed9i thay m\u00ecnh<\/strong><\/p>\n Theo tinh th\u1ea7n c\u1ee7a\u00a0B\u1ed9 lu\u1eadt hinh s\u1ef1<\/a>, th\u00ec vi\u1ec7c quy \u0111\u1ecbnh c\u00e1c ch\u1ebf t\u00e0i x\u1eed l\u00fd l\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch r\u0103n \u0111e, gi\u00e1o d\u1ee5c ng\u01b0\u1eddi c\u00f3 h\u00e0nh vi ph\u1ea1m t\u1ed9i. Do v\u1eady, n\u1ebfu nh\u01b0 cho ph\u00e9p \u1ee7y quy\u1ec1n ng\u01b0\u1eddi kh\u00e1c nh\u1eadn t\u1ed9i thay m\u00ecnh th\u00ec kh\u00f4ng th\u1ec3 hi\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t, m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c ban h\u00e0nh B\u1ed9 lu\u1eadt h\u00ecnh s\u1ef1.<\/p>\n 7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n trong t\u1ed1\u00a0t\u1ee5ng h\u00ecnh s\u1ef1<\/strong><\/p>\n \u2013 Th\u1ee7 tr\u01b0\u1edfng, Ph\u00f3 Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan \u0111i\u1ec1u tra kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho \u0110i\u1ec1u tra vi\u00ean th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh.<\/p>\n \u2013 C\u1ea5p tr\u01b0\u1edfng, c\u1ea5p ph\u00f3 c\u01a1 quan cu\u0309a B\u1ed9 \u0111\u1ed9i bi\u00ean ph\u00f2ng, H\u1ea3i quan, Ki\u1ec3m l\u00e2m, l\u01b0\u0323c l\u01b0\u01a1\u0323ng C\u1ea3nh s\u00e1t bi\u1ec3n, Ki\u1ec3m ng\u01b0 \u0111\u01b0\u01a1\u0323c giao nhi\u00ea\u0323m vu\u0323 ti\u00ea\u0301n ha\u0300nh m\u00f4\u0323t s\u00f4\u0301 hoa\u0323t \u0111\u00f4\u0323ng \u0111i\u00ea\u0300u tra, C\u00f4ng an nh\u00e2n d\u00e2n, Qu\u00e2n \u0111\u1ed9i nh\u00e2n d\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u00e1n b\u1ed9 \u0111i\u1ec1u tra th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh.<\/p>\n \u2013 Vi\u1ec7n tr\u01b0\u1edfng, Ph\u00f3 Vi\u1ec7n tr\u01b0\u1edfng Vi\u1ec7n ki\u1ec3m s\u00e1t kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho Ki\u1ec3m s\u00e1t vi\u00ean th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh.<\/p>\n \u2013 Ch\u00e1nh \u00e1n, Ph\u00f3 Ch\u00e1nh \u00e1n T\u00f2a \u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho Th\u1ea9m ph\u00e1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh.<\/p>\n (Theo\u00a0B\u1ed9 lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1 2015)<\/p>\n 8. UBND c\u1ea5p t\u1ec9nh, c\u1ea5p huy\u1ec7n c\u00f3 th\u1ea9m\u00a0quy\u1ec1n quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t, cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed\u00a0d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n<\/strong><\/p>\n (Theo Kho\u1ea3n 4 \u0110i\u1ec1u 59\u00a0Lu\u1eadt \u0111\u1ea5t \u0111ai 2013)<\/p>\n 9. Trong t\u1ed1\u00a0t\u1ee5ng h\u00e0nh ch\u00ednh, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n l\u1ea1i cho ng\u01b0\u1eddi th\u1ee9\u00a0ba<\/strong><\/p>\n (Theo Kho\u1ea3n 5 \u0110i\u1ec1u 60\u00a0Lu\u1eadt t\u1ed1 t\u1ee5ng h\u00e0nh ch\u00ednh 2015)<\/p>\n 10. Ch\u1ee7\u00a0t\u1ecbch v\u00e0 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\u00a0t\u1ed5\u00a0ch\u1ee9c t\u00edn d\u1ee5ng l\u00e0 h\u1ee3p t\u00e1c x\u00e3\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n cho nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\u00a0th\u1ef1c hi\u1ec7n quy\u1ec1n, ngh\u0129a v\u1ee5\u00a0c\u1ee7a m\u00ecnh<\/strong><\/p>\n (Theo Kho\u1ea3n 5 \u0110i\u1ec1u 81\u00a0Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng 2010)<\/p>\n 11.\u00a0C\u01a1 quan \u0111\u01b0\u1ee3c giao ban h\u00e0nh v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n ti\u1ebfp<\/strong><\/p>\n (Theo Kho\u1ea3n 2 \u0110i\u1ec1u 11\u00a0Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt 2015)<\/p>\n 12.\u00a0C\u01a1 quan, t\u1ed5\u00a0ch\u1ee9c\u00a0h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc\u00a0\u1edf\u00a0\u0111\u1ecba ph\u01b0\u01a1ng\u00a0nh\u1eadn\u00a0\u1ee7y quy\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n ti\u1ebfp cho c\u01a1 quan, t\u1ed5\u00a0ch\u1ee9c kh\u00e1c th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u00e0nh ch\u00ednh nh\u00e0 n\u01b0\u1edbc c\u1ea5p tr\u00ean\u00a0\u1ee7y quy\u1ec1n<\/strong><\/p>\n (Theo Kho\u1ea3n 2 \u0110i\u1ec1u 14\u00a0Lu\u1eadt t\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u1edf \u0111\u1ecba ph\u01b0\u01a1ng 2015)<\/p>\n 13. C\u1ea5p phi\u1ebfu l\u00fd l\u1ecbch t\u01b0 ph\u00e1p s\u1ed1 2<\/strong><\/p>\n C\u00e1 nh\u00e2n y\u00eau c\u1ea7u c\u1ea5p Phi\u1ebfu l\u00fd l\u1ecbch t\u01b0 ph\u00e1p s\u1ed1 2 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p Phi\u1ebfu l\u00fd l\u1ecbch t\u01b0 ph\u00e1p.<\/p>\n (Theo Kho\u1ea3n 2 \u0110i\u1ec1u 46\u00a0Lu\u1eadt l\u00fd l\u1ecbch t\u01b0 ph\u00e1p 2009)<\/p>\n 14. Th\u1ee7\u00a0t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9\u00a0T\u00e0i ch\u00ednh, B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9\u00a0Qu\u1ed1c ph\u00f2ng, B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9\u00a0C\u00f4ng an, B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9\u00a0Giao th\u00f4ng v\u1eadn t\u1ea3i, B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9\u00a0N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n, B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9\u00a0Y t\u1ebf, B\u1ed9\u00a0tr\u01b0\u1edfng B\u1ed9\u00a0C\u00f4ng Th\u01b0\u01a1ng, Ch\u1ee7\u00a0t\u1ecbch\u00a0UBND\u00a0c\u1ea5p t\u1ec9nh\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n quy\u1ebft \u0111\u1ecbnh tr\u01b0ng mua t\u00e0i s\u1ea3n<\/strong><\/p>\n (Theo Kho\u1ea3n 3 \u0110i\u1ec1u 14\u00a0Lu\u1eadt tr\u01b0ng mua tr\u01b0ng d\u1ee5ng t\u00e0i s\u1ea3n n\u0103m 2008)<\/p>\n 15. Ch\u1ee7\u00a0\u0111\u1ea7u t\u01b0 d\u1ef1\u00a0\u00e1n kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n cho b\u00ean tham gia h\u1ee3p t\u00e1c \u0111\u1ea7u t\u01b0, li\u00ean doanh, li\u00ean k\u1ebft, h\u1ee3p t\u00e1c kinh doanh ho\u1eb7c g\u00f3p v\u1ed1n th\u1ef1c hi\u1ec7n k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/p>\n (Theo Kho\u1ea3n 5 \u0110i\u1ec1u 13\u00a0Lu\u1eadt kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n 2014)<\/p>\n 16. Ng\u01b0\u1eddi b\u1ecb\u00a0ch\u1ea5t v\u1ea5n kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi kh\u00e1c tr\u1ea3\u00a0l\u1eddi thay m\u00ecnh t\u1ea1i k\u1ef3 h\u1ecdp Qu\u1ed1c h\u1ed9i,\u00a0\u1ee6y ban th\u01b0\u1eddng v\u1ee5\u00a0Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n v\u00e0 Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n<\/strong><\/p>\n (Theo\u00a0Lu\u1eadt ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n 2015)<\/p>\n 17. G\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/strong><\/p>\n \u0110i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 8 Quy ch\u1ebf v\u1ec1 ti\u1ec1n ti\u1ebft ki\u1ec7m ban h\u00e0nh k\u00e8m theo\u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1160\/2004\/Q\u0110-NHNN<\/p>\n 18. \u0110\u0103ng k\u00fd nh\u1eadn cha, m\u1eb9, con<\/strong><\/p>\n \u0110i\u1ec1u 25, \u0110i\u1ec1u 47\u00a0Lu\u1eadt H\u1ed9 t\u1ecbch 2014<\/p>\n 19. C\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp n\u1ebfu:<\/strong><\/p>\n \u2013 C\u00e1 nh\u00e2n \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1 n\u00eau tr\u00ean nh\u01b0ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 thu h\u1ed3i v\u00e0 h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u\u00a0tr\u1eeb thu\u1ebf \u0111\u00e3 c\u1ea5p cho c\u00e1 nh\u00e2n).<\/p>\n \u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb nh\u01b0ng\u00a0v<\/em>\u00e0o th\u1eddi \u0111i\u1ec3m \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/p>\n C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb, \u0111\u1ed3ng th\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c kh\u1ea5u tr\u1eeb thu\u1ebf ch\u01b0a \u0111\u1ee7 (bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e3 \u0111\u1ebfn m\u1ee9c kh\u1ea5u tr\u1eeb nh\u01b0ng kh\u00f4ng kh\u1ea5u tr\u1eeb).<\/p>\n \u2013 C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i.<\/p>\n \u2013 C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp v\u00e3ng lai \u0111\u00e3 kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu nh\u1eadp v\u00e3ng lai duy nh\u1ea5t t\u1ea1i m\u1ed9t n\u01a1i).<\/p>\n \u2013 C\u00e1 nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf<\/p>\n \u2013 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n t\u1ef1 khai quy\u1ebft to\u00e1n thu\u1ebf k\u00e8m theo h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0\u00a0156\/2013\/TT-BTC<\/p>\n Theo:\u00a0C\u00f4ng v\u0103n\u00a05749\/CT-TNCN<\/em><\/p>\n \u00bb T\u01b0 v\u1ea5n gi\u1ea3i quy\u1ebft tranh ch\u1ea5p d\u00e2n s\u1ef1<\/a><\/p>\n