{"id":23058,"date":"2017-01-10T18:35:00","date_gmt":"2017-01-10T11:35:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=23058"},"modified":"2021-04-27T08:01:13","modified_gmt":"2021-04-27T01:01:13","slug":"nghi-dinh-129-2013-nd-cp-quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-ve-thue","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-129-2013-nd-cp-quy-dinh-ve-xu-phat-vi-pham-hanh-chinh-ve-thue\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 129\/2013\/N\u0110-CP Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 129\/2013\/N\u0110-CP Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf. Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf bao g\u1ed3m vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf) \u0111\u1ed1i v\u1edbi: C\u00e1c lo\u1ea1i thu\u1ebf; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; ti<\/span>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; th<\/span>u t\u1eeb khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
<\/span><\/p>\n\n\n\n\n
\n

CH\u00cdNH PH\u1ee6<\/b>
\u2014\u2014-<\/span><\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: <\/span>129\/2013\/N\u0110-CP<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y <\/span>16<\/i> th\u00e1ng <\/span>10<\/i> n\u0103m <\/span>2013<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/p>\n

QUY \u0110\u1ecaNH V\u1ec0 X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe V\u00c0 C\u01af\u1ee0NG CH\u1ebe THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH H\u00c0NH CH\u00cdNH THU\u1ebe<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th<\/span>\u00e1<\/i>ng <\/span>1<\/i>2 n\u0103m 2001;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt x\u1eed <\/span>l\u00fd<\/i> v<\/span>i <\/i>ph\u1ea1m h\u00e0nh ch\u00ednh ng\u00e0y 20 th\u00e1ng 6 n\u0103m 2012;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n <\/span>l\u00fd <\/i>thu\u1ebf ng\u00e0y 29 th<\/span>\u00e1<\/i>ng <\/span>11 <\/i>n\u0103m 2006;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b<\/span>\u1ed5 <\/i>sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n <\/span>l\u00fd <\/i>thu\u1ebf ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/i><\/p>\n

Theo \u0111<\/span>\u1ec1 <\/i>ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span>;<\/i><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf th<\/span>i <\/i>h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch<\/span>\u00ed<\/i>nh thu\u1ebf<\/span>,<\/i><\/p>\n

Ch\u01b0\u01a1ng <\/span>1.<\/b><\/p>\n

X\u1eec PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe<\/span><\/b><\/p>\n

M\u1ee4C 1. QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/b><\/p>\n

1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/p>\n

Ch\u01b0\u01a1ng n\u00e0y quy \u0111\u1ecbnh v\u1ec1 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3, th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t v\u00e0 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf bao g\u1ed3m vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf) \u0111\u1ed1i v\u1edbi: C\u00e1c lo\u1ea1i thu\u1ebf; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; ti<\/span>\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; th<\/span>u t\u1eeb khai th\u00e1c t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed, h<\/span>\u00f3a \u0111\u01a1n v\u00e0 vi ph\u1ea1m h\u00e0nh ch\u00ednh v<\/span>\u1ec1 thu<\/span>\u1ebf \u0111<\/span>\u1ed1i v\u1edbi h\u00e0ng h<\/span>\u00f3a xu<\/span>\u1ea5t kh<\/span>\u1ea9u, nh<\/span>\u1eadp kh<\/span>\u1ea9u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u \u01b0\u1edbc <\/span>qu\u1ed1c t<\/span>\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h<\/span>\u00f2a x\u00e3 h<\/span>\u1ed9i ch<\/span>\u1ee7 ngh<\/span>\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v<\/span>\u1ec1 thu<\/span>\u1ebf kh\u00e1c v\u1edb<\/span>i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu<\/span>\u1ebf;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v<\/span>\u1ec1 thu<\/span>\u1ebf;<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 2. Th\u1eddi hi\u1ec7u, th\u1eddi h\u1ea1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 02 n\u0103m, k<\/span>\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t. Ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h<\/span>\u1ee3p l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf b\u1eb1ng \u0111i\u1ec7n t\u1eed th\u00ec ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 05 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m \u0111\u1ebfn ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t.<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh h\u00e0nh vi kh<\/span>ai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n; h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf l\u00e0 ng\u00e0y ti\u1ebfp theo ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thi\u1ebfu thu\u1ebf, h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ho\u1eb7c ng\u00e0y ti\u1ebfp theo ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 b\u1ecb kh\u1edfi t\u1ed1, truy t\u1ed1 ho\u1eb7c \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a ra x\u00e9t x\u1eed theo th\u1ee7 t\u1ee5c t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1, sau \u0111\u00f3 c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 \u0111i\u1ec1u tra ho\u1eb7c \u0111\u00ecnh ch\u1ec9 v\u1ee5 \u00e1n nh\u01b0ng h\u00e0nh vi vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u v<\/span>i ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu<\/span>\u1ebf th\u00ec trong th\u1eddi h\u1ea1n 03 ng\u00e0y, k<\/span>\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 \u0111i\u1ec1u tra, \u0111\u00ecnh ch\u1ec9 v\u1ee5 \u00e1n, c\u01a1 quan \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 \u0111i\u1ec1u tra, \u0111<\/span>\u00ecnh ch\u1ec9 v\u1ee5 \u00e1n ph\u1ea3i g\u1eedi quy\u1ebft \u0111\u1ecbnh v\u00e0 h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v<\/span>\u1ec1 thu<\/span>\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m \u00e1p d\u1ee5ng theo quy \u0111\u1ecb<\/span>nh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Th\u1eddi gian c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng th\u1ee5 l\u00fd, xem x\u00e9t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th<\/span>\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

4. Th\u1eddi h\u1ea1n truy thu thu\u1ebf<\/p>\n

Qu<\/span>\u00e1 th<\/span>\u1eddi hi<\/span>\u1ec7u x<\/span>\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v<\/span>\u1ec1 thu<\/span>\u1ebf th\u00ec ng<\/span>\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu<\/span>\u1ebf tr\u1ed1n<\/span>, s<\/span>\u1ed1 ti<\/span>\u1ec1n thu<\/span>\u1ebf gian l\u1eadn, ti<\/span>\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi<\/span>\u1ebfu, s<\/span>\u1ed1 ti<\/span>\u1ec1n thu<\/span>\u1ebf tr<\/span>\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf cho to\u00e0n b\u1ed9 th\u1eddi gian tr\u1edf v<\/span>\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/span><\/p>\n

\u0110i\u1ec1u 3. C\u00e1c h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o<\/span><\/p>\n

Ph\u1ea1t c\u1ea3nh c\u00e1o \u00e1p d\u1ee5ng \u0111\u1ed1i v<\/span>\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf kh\u00f4ng nghi\u00eam tr\u1ecdng, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 v\u00e0 theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf:<\/span><\/p>\n

Ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 200 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf. M\u1ee9c ph\u1ea1t ti\u1ec1n t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf b\u1eb1ng <\/span>1\/2 m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span>.<\/p>\n

M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 5, 6, 7, 8 v\u00e0 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1eb1ng <\/span>1\/2 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111<\/span>\u1ed1i v\u1edbi t<\/span>\u1ed5 ch\u1ee9c. \u0110<\/span>\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t ti\u1ec1n nh\u01b0 \u0111<\/span>\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span><\/p>\n

Khi ph\u1ea1t ti\u1ec1n, m\u1ee9c ti\u1ec1n ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi m\u1ed9t h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf l\u00e0 m\u1ee9c trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi \u0111\u00f3; \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf th\u00ec m\u1ed7i t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c gi\u1ea3m nh\u1eb9 \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng ho\u1eb7c gi\u1ea3m 20% m\u1ee9c ph\u1ea1t trung b\u00ecnh c\u1ee7a khung ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

Khi x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m v\u1eeba c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, v\u1eeba c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec xem x\u00e9t gi\u1ea3m tr\u1eeb t\u00ecnh ti<\/span>\u1ebft t\u0103ng n\u1eb7ng theo nguy\u00ean t<\/span>\u1eafc m\u1ed9t t\u00ec<\/span>nh ti<\/span>\u1ebft gi\u1ea3m nh\u1eb9 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb m\u1ed9t t\u00ecnh ti<\/span>\u1ebft t\u0103ng n\u1eb7ng. Sau khi gi\u1ea3m tr\u1eeb theo nguy\u00ean t\u1eafc tr\u00ean, n<\/span>\u1ebfu c\u00f3 t\u00ecnh ti<\/span>\u1ebft gi\u1ea3m nh\u1eb9 th\u00ec m\u1ee9c ti\u1ec1n ph\u1ea1t c\u00f3 th\u1ec3 gi\u1ea3m xu\u1ed1ng, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m qu\u00e1 m\u1ee9c t<\/span>\u1ed1i thi<\/span>\u1ec3u c\u1ee7a khung ph\u1ea1t ti\u1ec1n, n\u1ebfu c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng th\u00ec m\u1ee9c ti<\/span>\u1ec1n ph\u1ea1t c\u00f3 th<\/span>\u1ec3 t\u0103ng l\u00ean nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ed1i \u0111a c\u1ee7a khung ph\u1ea1t ti\u1ec1n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n: Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf: Ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti<\/span>\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn. M\u1ee9c ph\u1ea1t ti\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0<\/span>y l\u00e0 m\u1ee9c ph\u1ea1t ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh<\/span>\u00e2n b\u1eb1ng <\/span>1\/2 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

d) Ph\u1ea1t ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n kh\u00f4ng tr\u00edch v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.<\/p>\n

\u0110i\u1ec1u 4. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h<\/span>\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h<\/span>\u1ee3p khai sai, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr<\/span>\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b<\/span>\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

M\u1ee4C 2. H\u00c0NH VI VI PH\u1ea0M H\u00c0NH CH\u00cdNH V\u1ec0 THU\u1ebe, H\u00ccNH TH\u1ee8C X\u1eec PH\u1ea0T V\u00c0 BI\u1ec6N PH\u00c1P KH\u1eaeC PH\u1ee4C H\u1eacU QU\u1ea2<\/span><\/b><\/p>\n

\u0110i\u1ec1u 5. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1eadm th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 400.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y).<\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 800.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/p>\n

a) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 30 ng\u00e0y.<\/span><\/p>\n

b) Kh\u00f4ng th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

\u0110i\u1ec1u 6. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 thu\u1ebf<\/span><\/b><\/p>\n

H\u00e0nh vi khai kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai b\u1ed5 sung theo quy \u0111\u1ecbnh) b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n quy \u0111\u1ecbnh n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 400.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra ho\u1eb7c tr\u00ean c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 600.000 \u0111\u1ed3ng \u0111\u1ebfn 1.500.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 800.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf ghi thi\u1ebfu, ghi sai c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf, t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.200.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/p>\n

a) C\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 10 v\u00e0 Kho\u1ea3n 7 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

b) C\u00f3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 7. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh<\/span><\/b><\/p>\n

1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 05 ng\u00e0y m\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 400.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n t\u1eeb 01 ng\u00e0y \u0111\u1ebfn 10 ng\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y).<\/p>\n

3. Ph\u1ea1t ti\u1ec1n t\u1eeb 800.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 10 ng\u00e0y \u0111\u1ebfn 20 ng\u00e0y.<\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.200.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 20 ng\u00e0y \u0111\u1ebfn 30 ng\u00e0y.<\/p>\n

5. Ph\u1ea1t ti\u1ec1n t\u1eeb 1.600.000 \u0111\u1ed3ng \u0111\u1ebfn 4.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 30 ng\u00e0y \u0111\u1ebfn 40 ng\u00e0y.<\/span><\/p>\n

6. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n

a) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb tr\u00ean 40 ng\u00e0y \u0111\u1ebfn 90 ng\u00e0y.<\/span><\/p>\n

b) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

c) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

d) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

7. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u1ea3 th\u1eddi gian gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu<\/span>\u1ebf.<\/span><\/p>\n

8. Kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

9. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3, 4, 5, 6 \u0110i\u1ec1u n\u00e0y n\u1ebfu d\u1eabn \u0111\u1ebfn ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 8. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf<\/span><\/b><\/p>\n

H\u00e0nh vi vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec t\u00f9y theo h\u00e0nh vi, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 sau:<\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 400.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/p>\n

a) Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean.<\/span><\/p>\n

b) Cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1eeb 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u1edf l\u00ean.<\/span><\/p>\n

c) Cung c\u1ea5p sai l\u1ec7ch v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 800.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n

a) Cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi h\u1ea1n k\u00ea khai thu\u1ebf; s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n

b) Kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang c\u00e1c ch\u1ec9 ti\u00eau, s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, b\u1ecb ph\u00e1t hi\u1ec7n nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

c) Kh\u00f4ng cung c\u1ea5p; cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u00f4ng n\u1ee3 b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/p>\n

\u0110i\u1ec1u 9. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/b><\/p>\n

1. Ph\u1ea1t ti\u1ec1n t\u1eeb 800.000 \u0111\u1ed3ng \u0111\u1ebfn 2.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n

a) T\u1eeb ch\u1ed1i nh\u1eadn quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra, quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n

b) Kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ph\u1ea3i ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

c) T\u1eeb ch\u1ed1i, tr\u00ec ho\u00e3n, tr\u1ed1n tr\u00e1nh vi\u1ec7c cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n 06 gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

d) Cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c v\u1ec1 th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong th\u1eddi gian ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/span><\/p>\n

a) Kh\u00f4ng cung c\u1ea5p s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u, s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf khi \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u trong th\u1eddi gian ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b) Kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang quy\u1ebft \u0111\u1ecbnh ni\u00eam phong h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u, k\u00e9t qu\u1ef9, kho h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng l\u00e0m c\u0103n c\u1ee9 x\u00e1c minh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

c) T\u1ef1 \u00fd th\u00e1o b\u1ecf, thay \u0111\u1ed5i d\u1ea5u hi\u1ec7u ni\u00eam phong do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 t\u1ea1o l\u1eadp h\u1ee3p ph\u00e1p l\u00e0m c\u0103n c\u1ee9 x\u00e1c minh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

d) Kh\u00f4ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c bi\u00ean b\u1ea3n ki\u1ec3m tra, thanh tra.<\/span><\/p>\n

\u0111) Kh\u00f4ng ch\u1ea5p h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

\u0110i\u1ec1u 10. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, bao g\u1ed3m:<\/span><\/p>\n

a) H\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ghi ch\u00e9p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

b) H\u00e0nh vi khai sai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y nh\u01b0ng khi b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, k\u1ebft lu\u1eadn thanh tra thu\u1ebf.<\/span><\/p>\n

c) H\u00e0nh vi khai sai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u00e3 b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, k\u1ebft lu\u1eadn thanh tra thu\u1ebf x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 h\u00e0nh vi khai man tr\u1ed1n thu\u1ebf, nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 v\u00e0 \u0111\u00e3 t\u1ef1 gi\u00e1c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec c\u01a1 quan thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i h\u00e0nh vi khai thi\u1ebfu thu\u1ebf.<\/span><\/p>\n

d) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m nh\u01b0ng khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00e1t hi\u1ec7n, ng\u01b0\u1eddi mua ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u1ed7i vi ph\u1ea1m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p thu\u1ed9c v\u1ec1 b\u00ean b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 20% t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m cao h\u01a1n so v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n

3. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf; s\u1ed1 ti\u1ec1n ph\u1ea1t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f2n b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y m\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 11. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/span><\/b><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 108 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th<\/span>\u00ec b\u1ecb x\u1eed ph\u1ea1t theo s\u1ed1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, nh\u01b0 sau:<\/span><\/p>\n

1. Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 t\u1eeb hai t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 tr\u1edf l\u00ean khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi vi ph\u1ea1m sau \u0111\u00e2y:<\/span><\/p>\n

a) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 (ch\u00edn m\u01b0\u01a1i) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 32 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf <\/span>ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, <\/span>tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

b) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p; s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb; h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n

c) L\u1eadp th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 h\u1ee7y v\u1eadt t\u01b0, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n

d) L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sai v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb \u0111\u1ec3 khai thu\u1ebf th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf.<\/span><\/p>\n

\u0111) Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng k\u00ea khai, k\u00ea khai sai, kh\u00f4ng trung th\u1ef1c l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf.<\/span><\/p>\n

e) Kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf thanh to\u00e1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n v\u00e0 b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n

g) S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

h) S\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n

i) H\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n

k) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n

l) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang trong th\u1eddi gian xin t\u1ea1m ng\u1eebng kinh doanh nh\u01b0ng th\u1ef1c t\u1ebf v\u1eabn kinh doanh.<\/span><\/p>\n

2. Ph\u1ea1t ti\u1ec1n 1,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 hai c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/p>\n

3. Ph\u1ea1t ti\u1ec1n 2 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9 ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba nh\u01b0ng c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/span><\/p>\n

4. Ph\u1ea1t ti\u1ec1n 2,5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 m\u1ed9t t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.<\/p>\n

5. Ph\u1ea1t ti\u1ec1n 3 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m t\u1eeb l\u1ea7n th\u1ee9 hai m\u00e0 c\u00f3 2 (hai) t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng tr\u1edf l\u00ean ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 3 (ba) c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 t\u01b0 tr\u1edf \u0111i.<\/span><\/p>\n

6. C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf b\u1ecb x\u1eed ph\u1ea1t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3, 4, 5 \u0110i\u1ec1u n\u00e0y c\u00f2n b\u1ecb bu\u1ed9c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn.<\/span><\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, gian l\u1eadn l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n v\u00e0 x\u00e1c \u0111\u1ecbnh trong bi\u00ean b\u1ea3n, k\u1ebft lu\u1eadn ki\u1ec3m tra, thanh tra.<\/span><\/p>\n

7. C\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, c, d, \u0111, e, g, h, i, k Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y b\u1ecb ph\u00e1t hi\u1ec7n trong th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c b\u1ecb ph\u00e1t hi\u1ec7n sau th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, kh\u00f4ng l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u00ec ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 12. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/b><\/p>\n

T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf theo Quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m trong tr\u01b0\u1eddng h\u1ee3p: T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3, t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ee7 ho\u1eb7c th\u1eeba so v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n ph\u1ea3i tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u01a1 quan thu\u1ebf ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m v\u00e0 ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. M\u1ee9c x\u1eed ph\u1ea1t t\u01b0\u01a1ng <\/span>\u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n kh\u00f4ng tr\u00edch chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 114 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u01a1 quan thu\u1ebf v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nh<\/span>\u1eb1m thu \u0111\u1ee7 s<\/span>\u1ed1 ti\u1ec1n thu<\/span>\u1ebf, ti<\/span>\u1ec1n ch\u1eadm n\u1ed9p ti<\/span>\u1ec1n thu<\/span>\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 13. X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan<\/span><\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan c\u00f3 h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh thu\u1ebf (tr\u1eeb h\u00e0nh vi kh\u00f4ng tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 2.500.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n; ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. B\u00ean b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p thay ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo n\u1ed9i dung cam k\u1ebft t\u1ea1i v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

B\u00ean b\u1ea3o l\u00e3nh n\u1ed9p thay c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf theo v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh, n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t m\u00e0 b\u00ean b\u1ea3o l\u00e3nh ch\u01b0a th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o l\u00e3nh th\u00ec b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i tr\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p,<\/span> 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 18, \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

M\u1ee4C 3. TH\u1ea8M QUY\u1ec0N X\u1eec PH\u1ea0T, MI\u1ec4N, GI\u1ea2M TI\u1ec0N PH\u1ea0T VI PH\u1ea0M H\u00c0NH CH\u00cdNH THU\u1ebe<\/span><\/b><\/p>\n

\u0110i\u1ec1u 14. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>\n

1. C\u00f4ng ch\u1ee9c thu\u1ebf \u0111ang thi h\u00e0nh c\u00f4ng v\u1ee5 c\u00f3 quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu<\/span>\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i Thu\u1ebf trong ph\u1ea1m vi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u00f3 quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu<\/span>\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh, c\u00f3 quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 5, 6, 7, 8, 9 v\u00e0 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 10, 11 v\u00e0 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

d) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10, Kho\u1ea3n 6 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

4. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh, c\u00f3 quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 140.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 5, 6, 7, 8, 9 v\u00e0 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 10<\/span>, 11 v\u00e0 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

d) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10, Kho\u1ea3n 6 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

5. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 quy\u1ec1n:<\/span><\/p>\n

a) Ph\u1ea1t c\u1ea3nh c\u00e1o.<\/span><\/p>\n

b) Ph\u1ea1t ti\u1ec1n \u0111\u1ebfn 200.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 5, 6, 7, 8, 9 v\u00e0 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

c) Ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 10, 11 v\u00e0 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

d) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10, Kho\u1ea3n 6 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

6. Th<\/span>\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 th\u1ee7 t\u1ee5c thu\u1ebf c\u1ee7a nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, 2, 3, 4, 5 \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edb<\/span>i m\u1ed9t h\u00e0nh vi vi ph\u1ea1m c\u1ee7a t\u1ed5 ch\u1ee9c; tr\u01b0\u1eddng h\u1ee3p ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf th\u00ec th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u00e1 nh\u00e2n b\u1eb1ng <\/span>1\/2 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t t<\/span>\u1ed5 ch\u1ee9c. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m v\u1ec1 khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n<\/span>, h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n n\u00eau tr\u00ean th\u1ef1c hi\u1ec7n theo Kho\u1ea3n 2 \u0110i\u1ec1u 109 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 15. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p<\/span><\/b><\/p>\n

Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a Ch\u1ee7 t\u1ecbch <\/span>\u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 16. Mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c v\u00e0 th\u1ea9m quy\u1ec1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t<\/span><\/b><\/p>\n

1. C\u00e1 nh\u00e2n b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea1t t\u1eeb 3.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean trong tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed9t xu\u1ea5t v\u1ec1 kinh t\u1ebf do thi\u00ean tai, h<\/span>\u1ecfa ho\u1ea1n, th\u1ea3m h<\/span>\u1ecda, tai n\u1ea1n, d\u1ecbch b\u1ec7nh, b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/span><\/p>\n

M\u1ee9c mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 ti\u1ec1n ph\u1ea1t c\u00f2n l\u1ea1i trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 kh\u00f4ng qu\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h<\/span>\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i, chi ph\u00ed ch\u1eefa b\u1ec7nh.<\/span><\/p>\n

2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf g\u1ed3m:<\/span><\/p>\n

a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span><\/p>\n

\u2013 L\u00fd do \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t;<\/span><\/p>\n

\u2013 X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h<\/span>\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai, h<\/span>\u1ecfa ho\u1ea1n, th\u1ea3m h\u1ecda, tai n\u1ea1n b\u1ea5t ng\u1edd, d\u1ecbch b\u1ec7nh, chi ph\u00ed ch\u1eefa b\u1ec7nh, b\u1ec7nh hi<\/span>\u1ec3m ngh\u00e8o;<\/span><\/p>\n

\u2013 S\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n, ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3) th\u00ec ph\u1ea3i k\u00e8m theo b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u00f4ng ch\u1ee9ng v\u1ec1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, v\u1ec1 thanh to\u00e1n chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3).<\/span><\/p>\n

c) X\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u01b0 tr\u00fa ho\u1eb7c n\u01a1i c\u00f3 t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n b\u1ecb b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh; chi ph\u00ed kh\u00e1m, ch\u1eefa b\u1ec7nh c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Tr\u00ecnh t\u1ef1, th\u1ea9m quy\u1ec1n mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 77 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

4. Kh\u00f4ng mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n xong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi hi\u1ec7u gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u01b0\u01a1ng <\/span>2.<\/b><\/p>\n

C\u01af\u1ee0NG CH\u1ebe THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH H\u00c0NH CH\u00cdNH THU\u1ebe<\/span><\/b><\/p>\n

M\u1ee4C 1. QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 17. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/p>\n

Ch\u01b0\u01a1ng n\u00e0y quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, nguy\u00ean t\u1eafc, th\u1ea9m quy\u1ec1n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf (tr\u1eeb bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h<\/span>\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u).<\/span><\/p>\n

Vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bao g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf; quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh; quy\u1ebft \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i; quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu<\/span>\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c th\u00f4ng b\u00e1o \u1ea5n \u0111\u1ecbnh thu\u1ebf, th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3, th\u00f4ng b\u00e1o ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/p>\n

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

b) C\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf.<\/span><\/p>\n

c) Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n

d) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 18. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00e3 qu\u00e1 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h<\/span>\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu<\/span>\u1ebf theo quy \u0111\u1ecbnh; qu\u00e1 th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu<\/span>\u1ebf.<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n, b\u1ecf tr<\/span>\u1ed1n.<\/span><\/p>\n

c) Qu\u00e1 th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf thi h\u00e0nh quy<\/span>\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v<\/span>\u1ec1 thu<\/span>\u1ebf. Tr\u01b0\u1eddng h\u1ee3p, quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v<\/span>\u1ec1 thu<\/span>\u1ebf c\u00f3 th\u1eddi h\u1ea1n thi h\u00e0nh nhi\u1ec1u h\u01a1n 10 ng\u00e0y m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf kh\u00f4ng ch<\/span>\u1ea5p h\u00e0nh quy<\/span>\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t theo th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u00ec b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy<\/span>\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e3n ho\u1eb7c t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t).<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi b\u00ean b\u1ea3o l\u00e3nh n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh n<\/span>\u1ebfu \u0111<\/span>\u1ebfn th<\/span>\u1eddi h\u1ea1n quy \u0111\u1ecbnh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo v\u0103n b\u1ea3n b\u1ea3o l\u00e3nh. Tr\u01b0\u1eddng h\u1ee3p, qu\u00e1 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti<\/span>\u1ec1n thu<\/span>\u1ebf, ti<\/span>\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo v\u0103n b\u1ea3n ch<\/span>\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu<\/span>\u1ebf m\u00e0 ch\u01b0a n\u1ed9p \u0111\u1ee7 th\u00ec b<\/span>\u00ean b\u1ea3o l\u00e3nh b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

4. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan kh\u00f4ng ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th<\/span>\u1ea9m quy\u1ec1n.<\/span><\/p>\n

6. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ebfn th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh cho n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0110i\u1ec1u 79 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec ch\u01b0a \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi gian \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n

\u0110i\u1ec1u 19. C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf<\/span><\/b><\/p>\n

C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

1. Tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; y\u00eau c\u1ea7u phong t<\/span>\u1ecfa t\u00e0i kho\u1ea3n.<\/span><\/p>\n

2. Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

4. K\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. Thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang gi\u1eef.<\/span><\/p>\n

6. Thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111<\/span>\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1.<\/span><\/p>\n

7. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3, 4, 5 v\u00e0 Kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c M\u1ee5c 2, 3, 4, 5, 6, 7 Ch\u01b0\u01a1ng n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ti\u1ebfp theo m\u00e0 c\u00f3 th\u00f4ng tin, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf tr\u01b0\u1edbc \u0111\u00f3 th\u00ec ng\u01b0\u1eddi ra quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf tr\u01b0\u1edbc \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h<\/span>\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t c\u00f3 h\u00e0nh vi b\u1ecf tr\u1ed1n, t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n, ng\u01b0\u1eddi c\u00f3 th<\/span>\u1ea9m quy<\/span>\u1ec1n ra quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thu h\u1ed3i n\u1ee3 thu\u1ebf k\u1ecbp th\u1eddi cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1eddi gian \u00e1p d\u1ee5ng t\u1eebng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf c\u1ee5 th\u1ec3; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf c\u00f3 h\u00e0nh vi b\u1ecf tr\u1ed1n, t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 20. Ngu\u1ed3n ti\u1ec1n kh\u1ea5u tr\u1eeb v\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1ecb \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/b><\/p>\n

Ngu\u1ed3n ti\u1ec1n kh\u1ea5u tr\u1eeb v\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1ecb \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 21. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/b><\/p>\n

Nh\u1eefng ng\u01b0\u1eddi sau \u0111\u00e2y c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf theo c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy<\/span>\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a c\u1ea5p d\u01b0\u1edbi:<\/span><\/p>\n

1. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1,<\/span> 2, 3, 4, 5 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n, c\u1ea5p t\u1ec9nh \u0111\u01b0\u1ee3c quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong ph\u1ea1m vi m\u00ecnh ph\u1ee5 tr\u00e1ch.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi vi ph\u1ea1m b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf x\u1eed l\u00fd v\u1ee5 vi\u1ec7c l\u1eadp h<\/span>\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u00e0 v<\/span>\u0103n b\u1ea3n y\u00eau c\u1ea7u chuy\u1ec3n cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, g<\/span>i\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 \u0111\u1ec3 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh<\/span>\u1ec1.<\/span><\/p>\n

\u0110i\u1ec1u 22. Ph\u00e2n \u0111\u1ecbnh th\u1ea9m quy\u1ec1n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span><\/b><\/p>\n

1. Nh\u1eefng ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v<\/span>\u1edbi c\u00e1c quy<\/span>\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu<\/span>\u1ebf do m\u00ecnh ban h\u00e0nh ho\u1eb7c c\u1ea5p d\u01b0\u1edbi ban h\u00e0nh nh\u01b0ng kh\u00f4ng c\u00f3 th<\/span>\u1ea9m quy<\/span>\u1ec1n c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c c\u1ea5p d\u01b0\u1edbi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u1ef1c <\/span>l\u01b0\u1ee3ng, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ec3 t\u1ed5 ch\u1ee9c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p tr\u00ean ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

2. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf trong tr\u01b0\u1eddng h<\/span>\u1ee3p th\u1ea9m quy\u1ec1n c\u01b0\u1ee1ng ch\u1ebf thu\u1ed9c Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1ea1i nhi\u1ec1u Chi c\u1ee5c Thu\u1ebf trong c\u00f9ng \u0111\u1ecba ph\u01b0\u01a1ng (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng).<\/span><\/p>\n

3. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1ea1i nhi\u1ec1u C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 23. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf<\/span><\/b><\/p>\n

1. Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u00f3.<\/span><\/p>\n

Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi ngay quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l<\/span>i\u00ean quan v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ee7a m\u00ecnh v\u00e0 c\u1ee7a c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i nghi\u00eam ch\u1ec9nh ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 ph\u1ea3i ch\u1ecbu m\u1ecdi chi ph\u00ed v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

3. \u1ee6y ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan li\u00ean quan ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n

4. L\u1ef1c l\u01b0\u1ee3ng c\u00f4ng an nh\u00e2n d\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o \u0111\u1ea3m tr\u1eadt t\u1ef1, an to\u00e0n v\u00e0 h\u1ed7 tr\u1ee3 c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh c\u01b0\u1ee1ng ch\u1ebf khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n

5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 24. Th\u1eddi hi\u1ec7u thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf<\/b><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh trong th\u1eddi h\u1ea1n 01 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh. Ri\u00eang \u0111\u1ed1i v\u1edbi qu<\/span>y\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k<\/span>\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u1ed1 t\u00ecnh tr\u1ed1n tr\u00e1nh, tr\u00ec ho\u00e3n thi h\u00e0nh quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf th\u00ec th\u1eddi hi\u1ec7u thi h\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u00e0nh vi tr\u1ed1n tr\u00e1nh, tr\u00ec ho\u00e3n \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t.<\/span><\/p>\n

3. C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch<\/span>\u1ea5m d<\/span>\u1ee9t hi\u1ec7u l\u1ef1c k<\/span>\u1ec3 t\u1eeb khi ti<\/span>\u1ec1n thu<\/span>\u1ebf, ti<\/span>\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ee7 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u0103n c\u1ee9 \u0111\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf l\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c ph\u00e9p <\/span>\u1ee7y nhi\u1ec7m thu thu\u1ebf, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

M\u1ee4C 2. C\u01af\u1ee0NG CH\u1ebe B\u1eb0NG BI\u1ec6N PH\u00c1P TR\u00cdCH TI\u1ec0N T\u1eea T\u00c0I KHO\u1ea2N; Y\u00caU C\u1ea6U PHONG T\u1eceA T\u00c0I KHO\u1ea2N<\/span><\/b><\/p>\n

\u0110i\u1ec1u 25. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n<\/span><\/b><\/p>\n

Vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ngu\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc \u00e1p <\/span>d\u1ee5ng \u0111\u1ed1i v\u1edbi t<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, quy\u1ebft \u0111\u1ecbnh kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf kh\u00e1c ho\u1eb7c kh\u00f4ng thanh to\u00e1n chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 26. X\u00e1c minh th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/span><\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 t\u00ean t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i m\u1edf t\u00e0i kho\u1ea3n, s\u1ed1 v\u00e0 k\u00fd hi\u1ec7u c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 quy<\/span>\u1ec1n y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1 t\u00e0i kho\u1ea3n, s\u1ed1 ti\u1ec1n hi\u1ec7n c\u00f3 trong t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf khi \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc cung c<\/span>\u1ea5p.<\/span><\/p>\n

\u0110i\u1ec1u 27. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n<\/span><\/b><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ph\u1ea3i ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; c\u0103n c\u1ee9 ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5, \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; s<\/span>\u1ed1 ti<\/span>\u1ec1n b\u1ecb tr\u00edch t\u1eeb t\u00e0i kho\u1ea3n (ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf t\u00ednh \u0111\u1ebfn h<\/span>\u1ebft th\u1eddi h\u1ea1n 05 ng\u00e0y tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch<\/span>\u1ebf); l\u00fd do tr\u00edch ti<\/span>\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n; h\u1ecd t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n; t\u00ean, \u0111\u1ecba ch\u1ec9 t<\/span>\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i ng\u01b0\u1eddi b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf m\u1edf t\u00e0<\/span>i kho\u1ea3n; t\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n s\u1ed1 ti\u1ec1n b\u1ecb tr\u00edch chuy\u1ec3n t\u1eeb t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ebfn Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; th\u1eddi h\u1ea1n thi h\u00e0nh; ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf k\u00fd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u.<\/span><\/p>\n

2. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft ph\u1ea3i phong t\u1ecfa c\u00e1c t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf th\u00ec quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i ghi r\u00f5 phong t\u1ecfa m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n tr\u00ean t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n b\u1ecb tr\u00edch t\u1eeb t\u00e0i kho\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh.<\/span><\/p>\n

3. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u1edf t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan trong th\u1eddi h\u1ea1n 05 ng\u00e0y tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 28. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u1edf t\u00e0i kho\u1ea3n<\/span><\/b><\/p>\n

1. Cung c\u1ea5p c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft v\u1ec1 to\u00e0n b\u1ed9 s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u1edf t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh <\/span>trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n.<\/span><\/p>\n

2. Chuy\u1ec3n s\u1ed1 ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi h\u1ea1n 05 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf; \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho c\u01a1 quan \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u00edt h\u01a1n s\u1ed1 ti\u1ec1n m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i n\u1ed9p th\u00ec v\u1eabn ph\u1ea3i tr\u00edch chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00f3 v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, \u0111\u1ed3ng th\u1eddi c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft vi\u1ec7c tr\u00edch chuy<\/span>\u1ec3n; vi\u1ec7c tr\u00edch chuy\u1ec3n kh\u00f4ng c\u1ea7n s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

4. Ti<\/span>\u1ebfn h\u00e0nh phong t\u1ecfa m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n tr\u00ean t\u00e0i kho\u1ea3n c\u1ee7a \u0111<\/span>\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ngay khi nh\u1eadn \u0111\u01b0\u1ee3c quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a ng\u01b0\u1eddi c\u00f3 th<\/span>\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf (\u0111\u1ed1i v\u1edbi quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf c\u00f3 y\u00eau c\u1ea7u phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf).<\/span><\/p>\n

5. Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft khi quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf h<\/span>\u1ebft hi\u1ec7u l\u1ef1c m\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n \u0111\u1ec3 tr\u00edch chuy\u1ec3n n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch.<\/span><\/p>\n

6. Trong th\u1eddi h\u1ea1n thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, n\u1ebfu trong t\u00e0i kho\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f2n s\u1ed1 d\u01b0 m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 29. Th\u1ee7 t\u1ee5c thu ti\u1ec1n b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n<\/span><\/b><\/p>\n

Vi\u1ec7c tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u00e1c ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb thu s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi cho c\u00e1c b\u00ean li\u00ean quan.<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1eddi gian, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y.<\/span><\/p>\n

M\u1ee4C 3. C\u01af\u1ee0NG CH\u1ebe B\u1eb0NG BI\u1ec6N PH\u00c1P KH\u1ea4U TR\u1eea M\u1ed8T PH\u1ea6N TI\u1ec0N L\u01af\u01a0NG HO\u1eb6C M\u1ed8T PH\u1ea6N THU NH\u1eacP<\/span><\/b><\/p>\n

\u0110i\u1ec1u 30. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp<\/span><\/b><\/p>\n

Bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c thu nh\u1eadp t\u1ea1i m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 31. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/span><\/b><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ph\u1ea3i ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; c\u0103n c\u1ee9 ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5, \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp; t\u00ean, \u0111\u1ecba ch\u1ec9 c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 <\/span>nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf; s<\/span>\u1ed1 ti<\/span>\u1ec1n b\u1ecb kh<\/span>\u1ea5u tr\u1eeb (ghi tr\u00ean quy<\/span>\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf t\u00ednh \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n 05 ng\u00e0y tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch\u1ebf), l\u00fd do kh\u1ea5u tr\u1eeb; t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc nh\u1eadn ti\u1ec1n, ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n s\u1ed1 ti\u1ec1n b\u1ecb kh\u1ea5u tr\u1eeb \u0111\u1ebfn kho b\u1ea1c; th\u1eddi gian thi h\u00e0nh; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ra quy<\/span>\u1ebft \u0111\u1ecbnh, d<\/span>\u1ea5u c\u1ee7a c\u01a1 quan ra quy<\/span>\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

2. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan trong th\u1eddi h\u1ea1n 5 ng\u00e0y tr\u01b0\u1edbc khi ti<\/span>\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch<\/span>\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 32. T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n<\/span><\/b><\/p>\n

1. Ch\u1ec9 kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 ghi trong quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng th\u1ea5p h\u01a1n 10% v\u00e0 kh\u00f4ng qu\u00e1 30% t<\/span>\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3; \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00e1c th\u00ec t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp th\u1ef1c t\u1ebf, nh\u01b0ng kh\u00f4ng qu\u00e1 50% t\u1ed5ng s\u1ed1 thu nh\u1eadp.<\/span><\/p>\n

\u0110i\u1ec1u 33. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/span><\/b><\/p>\n

C\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

1. Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 chuy<\/span>\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo n\u1ed9i dung ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, k\u1ec3 t\u1eeb k\u1ef3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp g\u1ea7n nh\u1ea5t cho \u0111\u1ebfn khi kh\u1ea5u tr\u1eeb \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft;<\/span><\/p>\n

2. Khi \u0111\u1ebfn k\u1ef3 ph\u00e1t ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp g\u1ea7n nh\u1ea5t, c\u01a1 quan, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh<\/span>\u1ea5u tr\u1eeb m\u1ed9t ph<\/span>\u1ea7n ti<\/span>\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo n\u1ed9i dung ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ghi <\/span>trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft;<\/span><\/p>\n

3. Tr\u01b0\u1eddng h<\/span>\u1ee3p ch\u01b0a kh\u1ea5u tr\u1eeb \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf m\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5m d\u1ee9t, c\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c<\/span>\u01b0\u1ee1ng ch\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/span><\/p>\n

4. C\u01a1 quan, t<\/span>\u1ed5 ch\u1ee9c \u0111ang qu\u1ea3n l\u00fd ti<\/span>\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf thi h\u00e0nh quy<\/span>\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ed1 t\u00ecnh kh\u00f4ng th\u1ef1c hi\u1ec7n qu<\/span>y\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

M\u1ee4C 4. C\u01af\u1ee0NG CH\u1ebe B\u1eb0NG BI\u1ec6N PH\u00c1P TH\u00d4NG B\u00c1O H\u00d3A \u0110\u01a0N KH\u00d4NG C\u00d2N GI\u00c1 TR\u1eca S\u1eec D\u1ee4NG<\/span><\/b><\/p>\n

\u0110i\u1ec1u 34. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/span><\/b><\/p>\n

Vi\u1ec7c c\u01b0\u1ee1ng ch<\/span>\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

1. C\u01a1 quan thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng nh\u01b0ng qu\u00e1 th\u1eddi gian do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u00e0 v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh trong l<\/span>\u0129nh v\u1ef1c h\u1ea3i quan.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 mua h<\/span>\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 ph\u00e1t h\u00e0nh ho\u1eb7c h<\/span>\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 in, \u0111\u1eb7t in, h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 35. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/span><\/b><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: Ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; c\u0103n c\u1ee9 ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf; h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5, \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf; h\u1ecd t\u00ean, n\u01a1i c\u01b0 tr\u00fa, tr\u1ee5 s\u1edf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf; l\u00fd do \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf th\u00f4ng b\u00e1o h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; th\u1eddi gian th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf; c\u01a1 quan ch\u1ee7 tr<\/span>\u00ec th\u1ef1c hi\u1ec7n quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf; c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h<\/span>\u1ee3p; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; d\u1ea5u c\u1ee7a c\u01a1 quan ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

2. Th\u00f4ng b\u00e1o h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: Ng\u00e0y, th\u00e1ng, n\u0103m th\u00f4ng b\u00e1o; c\u0103n c\u1ee9 ra th\u00f4ng b\u00e1o; h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5, \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c c\u1ee7a ng\u01b0\u1eddi ra th\u00f4ng b\u00e1o; h\u1ecd t\u00ean, n\u01a1i c\u01b0 tr\u00fa, tr\u1ee5 s\u1edf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf; m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3); l\u00fd do th\u00f4ng b\u00e1o h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

\u0110i\u1ec1u 36. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/span><\/b><\/p>\n

1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

2. Khi th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

3. C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t vi\u1ec7c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y khi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h<\/span>\u1ebft th\u1eddi hi\u1ec7u thi h\u00e0nh quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ee3 thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u n\u00e0y v\u00e0 g\u1eedi cho c\u01a1 quan h\u1ea3i quan. Khi c\u01a1 quan h\u1ea3i quan thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ngay v\u1edbi c\u01a1 quan thu\u1ebf n\u00eau tr\u00ean \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t vi\u1ec7c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u00e0y.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/p>\n

M\u1ee4C 5. C\u01af\u1ee0NG CH\u1ebe B\u1eb0NG BI\u1ec6N PH\u00c1P K\u00ca BI\u00caN T\u00c0I S\u1ea2N, B\u00c1N \u0110\u1ea4U GI\u00c1 T\u00c0I S\u1ea2N K\u00ca BI\u00caN<\/span><\/b><\/p>\n

\u0110i\u1ec1u 37. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1<\/span><\/b><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1 khi kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, kh\u00f4ng thanh to\u00e1n chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf, bao g\u1ed3m:<\/span><\/p>\n

1. C\u00e1 nh\u00e2n l\u00e0 lao \u0111\u1ed9ng t\u1ef1 do kh\u00f4ng c\u00f3 c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd l\u01b0\u01a1ng, thu nh\u1eadp c<\/span>\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n g\u1eedi t\u1eeb t\u00e0i kho\u1ea3n m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n l\u01b0\u01a1ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp, kh\u1ea5u tr\u1eeb ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n.<\/span><\/p>\n

3. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ho\u1eb7c tr\u01b0\u1eddng h<\/span>\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

4. Kh\u00f4ng \u00e1p d\u1ee5ng k\u00ea bi\u00ean t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h<\/span>\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111ang trong th\u1eddi gian ch\u1eefa b\u1ec7nh t\u1ea1i c\u00e1c c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 38. Nh\u1eefng t\u00e0i s\u1ea3n sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea bi\u00ean<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf:<\/span><\/p>\n

a) Nh\u00e0 \u1edf duy nh\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

b) Thu\u1ed1c ch\u1eefa b\u1ec7nh, l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m ph\u1ee5c v\u1ee5 nhu c\u1ea7u thi\u1ebft y\u1ebfu c\u1ee7a c\u00e1 nh\u00e2n, gia \u0111\u00ecnh cho ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

c) C\u00f4ng c\u1ee5 lao \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng c\u1ea7n thi\u1ebft \u0111\u01b0\u1ee3c d\u00f9ng l\u00e0m ph\u01b0\u01a1ng ti\u1ec7n sinh s\u1ed1ng ch\u1ee7 y\u1ebfu ho\u1eb7c duy nh\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

d) Qu\u1ea7n \u00e1o, \u0111\u1ed3 d\u00f9ng sinh ho\u1ea1t thi\u1ebft y\u1ebfu c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

\u0111) \u0110\u1ed3 d\u00f9ng th\u1edd c\u00fang; di v\u1eadt, hu\u00e2n ch\u01b0\u01a1ng, huy ch\u01b0\u01a1ng, b\u1eb1ng khen.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/p>\n

a) Thu\u1ed1c ch\u1eefa b\u1ec7nh, ph\u01b0\u01a1ng ti\u1ec7n, d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n thu\u1ed9c c\u01a1 s\u1edf y t\u1ebf, kh\u00e1m ch\u1eefa b\u1ec7nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e2y l\u00e0 c\u00e1c t\u00e0i s\u1ea3n l\u01b0u th\u00f4ng \u0111\u1ec3 kinh doanh; l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 \u0103n gi\u1eefa ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

b) Nh\u00e0 tr\u1ebb, tr\u01b0\u1eddng h\u1ecdc v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, \u0111\u1ed3 d\u00f9ng thu\u1ed9c c\u00e1c c\u01a1 s\u1edf n\u00e0y, n\u1ebfu \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n l\u01b0u th\u00f4ng \u0111\u1ec3 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

c) Trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng c\u1ee5 b\u1ea3o \u0111\u1ea3m an to\u00e0n lao \u0111\u1ed9ng, ph\u00f2ng ch\u1ed1ng ch\u00e1y n\u1ed5, ph\u00f2ng ch\u1ed1ng \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

d) C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

\u0111) Nguy\u00ean \u2013 v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m l\u00e0 c\u00e1c h<\/span>\u00f3a ch\u1ea5t \u0111\u1ed9c h\u1ea1i nguy hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u h\u00e0nh.<\/span><\/p>\n

e) Nguy\u00ean \u2013 v\u1eadt li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m \u0111ang n\u1eb1m trong d\u00e2y chuy<\/span>\u1ec1n s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t<\/span>\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p (g\u1ecdi chung l\u00e0 c\u01a1 quan, t<\/span>\u1ed5 ch\u1ee9c) ho\u1ea1t \u0111\u1ed9ng b<\/span>\u1eb1ng ngu<\/span>\u1ed3n v\u1ed1n do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p th\u00ec kh\u00f4ng k\u00ea bi\u00ean c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua s<\/span>\u1eafm t<\/span>\u1eeb ngu\u1ed3n ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u00f3 v\u0103n b\u1ea3n \u0111<\/span>\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ngu\u1ed3n thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu h\u1ee3p ph\u00e1p kh\u00e1c th\u00ec k\u00ea bi\u00ean c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111<\/span>\u1ea7u t\u01b0, mua s<\/span>\u1eafm t\u1eeb ngu<\/span>\u1ed3n thu \u0111\u00f3 \u0111<\/span>\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, tr\u1eeb c\u00e1c t\u00e0i s\u1ea3n sau \u0111\u00e2y:<\/span><\/p>\n

a) Thu\u1ed1c ch\u1eefa b\u1ec7nh, ph\u01b0\u01a1ng ti\u1ec7n, d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n thu\u1ed9c c\u01a1 s\u1edf y t\u1ebf, kh\u00e1m ch\u1eefa b\u1ec7nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e2y l\u00e0 c\u00e1c t\u00e0i s\u1ea3n l\u01b0u th\u00f4ng \u0111<\/span>\u1ec3 kinh doanh; l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 vi\u1ec7c \u0103n gi\u1eefa ca cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c.<\/span><\/p>\n

b) Nh\u00e0 tr\u1ebb, tr\u01b0\u1eddng h\u1ecdc c\u00e1c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, \u0111\u1ed3 d\u00f9ng thu\u1ed9c c\u00e1c c\u01a1 s\u1edf n\u00e0y, n\u1ebfu \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n l\u01b0u th\u00f4ng \u0111\u1ec3 kinh doanh c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

c) Trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng c\u1ee5 b\u1ea3o \u0111\u1ea3m an to\u00e0n lao \u0111\u1ed9ng, ph\u00f2ng ch\u1ed1ng ch\u00e1y n\u1ed5, ph\u00f2ng ch\u1ed1ng \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

d) Tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/span><\/p>\n

\u0110i\u1ec1u 39. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n<\/span><\/b><\/p>\n

1. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n ph\u1ea3i ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m ra quy<\/span>\u1ebft \u0111\u1ecbnh; c\u0103n c\u1ee9 ra quy<\/span>\u1ebft \u0111\u1ecbnh; h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 (c\u1ea5p b\u1eadc), \u0111\u01a1n v\u1ecb c\u00f4ng t\u00e1c c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd t\u00ean, n\u01a1i c\u01b0 tr\u00fa, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb k\u00ea bi\u00ean t\u00e0i s\u1ea3n; s\u1ed1 ti\u1ec1n b\u1ecb x\u1eed ph\u1ea1t; \u0111\u1ecba \u0111i\u1ec3m k\u00ea bi\u00ean; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh, d\u1ea5u c\u1ee7a c\u01a1 quan ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

2. Vi\u1ec7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb k\u00ea bi\u00ean t\u00e0i s\u1ea3n, <\/span>\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u01b0 tr\u00fa ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 tr\u1ee5 s\u1edf \u0111\u00f3ng tr\u00ean \u0111\u1ecba b\u00e0n ho\u1eb7c c\u01a1 quan n\u01a1i ng\u01b0\u1eddi \u0111\u00f3 c\u00f4ng t\u00e1c tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u01b0\u1ee1ng ch<\/span>\u1ebf l\u00e0 05 ng\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c th\u00f4ng b\u00e1o s\u1ebd g\u00e2y tr\u1edf ng\u1ea1i cho vi\u1ec7c ti<\/span>\u1ebfn h\u00e0nh k\u00ea bi\u00ean.<\/span><\/p>\n

\u0110i\u1ec1u 40. Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n<\/span><\/b><\/p>\n

1. Vi\u1ec7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0o ban ng\u00e0y v\u00e0 trong gi\u1edd l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng k\u00ea bi\u00ean t\u00e0i s\u1ea3n.<\/span><\/p>\n

2. Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng th\u1ef1c hi\u1ec7n quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea bi\u00ean.<\/span><\/p>\n

3. Khi ti\u1ebfn h\u00e0nh k\u00ea bi\u00ean t\u00e0i s\u1ea3n ph\u1ea3i c\u00f3 m\u1eb7t c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u00e3 th\u00e0nh ni\u00ean trong gia \u0111\u00ecnh, \u0111\u1ea1i di\u1ec7n cho t\u1ed5 ch\u1ee9c b\u1ecb k\u00ea bi\u00ean t\u00e0i s\u1ea3n, \u0111\u1ea1i di\u1ec7n ch\u00ednh quy<\/span>\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span><\/p>\n

N\u1ebfu c\u00e1 nh\u00e2n ph\u1ea3i thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u00e3 th\u00e0nh ni\u00ean trong gia \u0111\u00ecnh c<\/span>\u1ed1 t\u00ecnh v\u1eafng m\u1eb7t, th\u00ec v\u1eabn ti\u1ebfn h\u00e0nh k\u00ea bi\u00ean t\u00e0i s\u1ea3n nh\u01b0ng ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span><\/p>\n

4. T<\/span>\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf c\u00f3 quy<\/span>\u1ec1n \u0111<\/span>\u1ec1 ngh\u1ecb k\u00ea bi\u00ean t\u00e0i s\u1ea3n n\u00e0o tr\u01b0\u1edbc, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao ch\u1ee7 tr\u00ec k\u00ea bi\u00ean ph\u1ea3i ch\u1ea5p nh\u1eadn n\u1ebfu x\u00e9t th\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u00f3 kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

N\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng \u0111\u1ec1 ngh\u1ecb c\u1ee5 th\u1ec3 vi\u1ec7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n n\u00e0o tr\u01b0\u1edbc th\u00ec t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu ri\u00eang \u0111\u01b0\u1ee3c k\u00ea bi\u00ean tr\u01b0\u1edbc.<\/span><\/p>\n

5. Ch\u1ec9 k\u00ea bi\u00ean nh\u1eefng t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu chung c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf v\u1edbi ng\u01b0\u1eddi kh\u00e1c n<\/span>\u1ebfu c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n ri\u00eang ho\u1eb7c t\u00e0i s\u1ea3n ri\u00eang kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u00f3 tranh ch<\/span>\u1ea5p th<\/span>\u00ec v<\/span>\u1eabn ti<\/span>\u1ebfn h\u00e0nh k\u00ea bi\u00ean v\u00e0 gi\u1ea3i th\u00edch cho nh\u1eefng ng\u01b0\u1eddi c\u00f9ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n k\u00ea bi\u00ean v\u1ec1 quy\u1ec1n kh\u1edfi ki\u1ec7n theo th\u1ee7 t\u1ee5c t\u1ed1 t\u1ee5ng d\u00e2n s\u1ef1.<\/span><\/p>\n

C\u01a1 quan ti\u1ebfn h\u00e0nh k\u00ea bi\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o c\u00f4ng khai th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh k\u00ea bi\u00ean \u0111\u1ec3 c\u00e1c \u0111\u1ed3ng s\u1edf h\u1eefu bi\u1ebft. H\u1ebft th\u1eddi h\u1ea1n 03 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u00ea bi\u00ean m\u00e0 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi kh\u1edfi ki\u1ec7n th\u00ec t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u01b0\u1ee3c \u0111em b\u00e1n \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

6. Trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00ea bi\u00ean t\u00e0i s\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n

\u0110i\u1ec1u 41. Bi\u00ean b\u1ea3n k\u00ea bi\u00ean t\u00e0i s\u1ea3n<\/span><\/b><\/p>\n

1. Vi\u1ec7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp bi\u00ean b\u1ea3n. Trong bi\u00ean b\u1ea3n ph\u1ea3i ghi th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh k\u00ea bi\u00ean t\u00e0i s\u1ea3n; h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea bi\u00ean; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho t\u1ed5 ch\u1ee9c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean t\u00e0i s\u1ea3n, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p cho h\u1ecd; ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn; \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (ho\u1eb7c c\u01a1 quan c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf); m\u00f4 t\u1ea3 t\u00ean g\u1ecdi, t\u00ecnh tr\u1ea1ng, \u0111\u1eb7c \u0111i\u1ec3m t\u1eebng t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean.<\/span><\/p>\n

2. Ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea bi\u00ean; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n cho t\u1ed5 ch\u1ee9c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean t\u00e0i s\u1ea3n, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p cho h\u1ecd; ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn; \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (ho\u1eb7c c\u01a1 quan c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf) k\u00fd t\u00ean v\u00e0o bi\u00ean b\u1ea3n. Trong tr\u01b0\u1eddng h<\/span>\u1ee3p c\u00f3 ng\u01b0\u1eddi v\u1eafng m\u1eb7t ho\u1eb7c c\u00f3 m\u1eb7t m\u00e0 t\u1eeb ch\u1ed1i k\u00fd bi\u00ean b\u1ea3n th\u00ec vi\u1ec7c \u0111\u00f3 ph\u1ea3i ghi v\u00e0o bi\u00ean b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

3. Bi\u00ean b\u1ea3n k\u00ea bi\u00ean \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n, c\u01a1 quan ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf gi\u1eef 01 b\u1ea3n, 01 b\u1ea3n \u0111\u01b0\u1ee3c giao cho c\u00e1 nh\u00e2n b\u1ecb k\u00ea bi\u00ean ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean ngay sau khi ho\u00e0n th\u00e0nh vi\u1ec7c l\u1eadp bi\u00ean b\u1ea3n k\u00ea bi\u00ean t\u00e0i s\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 42. Giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n k\u00ea bi\u00ean<\/b><\/p>\n

1. Ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n k\u00ea bi\u00ean l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y \u0111\u1ec3 b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n k\u00ea bi\u00ean:<\/span><\/p>\n

a) Giao cho ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111ang qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3 b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

b) Giao cho m\u1ed9t trong nh\u1eefng \u0111\u1ed3ng s\u1edf h\u1eefu chung b\u1ea3o qu\u1ea3n n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 thu\u1ed9c s\u1edf h\u1eefu chung.<\/span><\/p>\n

c) Giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 \u0111i\u1ec1u ki\u1ec7n b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd, ngo\u1ea1i t\u1ec7 th\u00ec t\u1ea1m giao cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd; \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n nh\u01b0 v\u1eadt li\u1ec7u n<\/span>\u1ed5 c\u00f4ng nghi\u1ec7p, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3, v\u1eadt c\u00f3 gi\u00e1 tr\u1ecb l\u1ecbch s\u1eed, v\u0103n h<\/span>\u00f3a, b\u1ea3o v\u1eadt qu<\/span>\u1ed1c gia, c<\/span>\u1ed5 v\u1eadt, h\u00e0ng l\u00e2m s\u1ea3n qu\u00fd hi\u1ebfm th\u00ec t\u1ea1m giao cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh \u0111\u1ec3 qu\u1ea3n l\u00fd.<\/span><\/p>\n

3. Khi giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n k\u00ea bi\u00ean, ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n k\u00ea bi\u00ean ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5: Ng\u00e0y, th\u00e1ng, n\u0103m b\u00e0n giao b\u1ea3o qu\u1ea3n; h\u1ecd v\u00e0 t\u00ean ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n, ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn vi\u1ec7c b\u00e0n giao; s<\/span>\u1ed1 l\u01b0\u1ee3ng, t\u00ecnh tr\u1ea1ng (ch\u1ea5t l\u01b0\u1ee3ng) t\u00e0i s\u1ea3n; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n.<\/span><\/p>\n

Ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n k\u00ea bi\u00ean, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn k\u00fd t\u00ean v\u00e0o bi\u00ean b\u1ea3n. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi v\u1eafng m\u1eb7t ho\u1eb7c c\u00f3 m\u1eb7t m\u00e0 t\u1eeb ch\u1ed1i k\u00fd bi\u00ean b\u1ea3n th\u00ec vi\u1ec7c \u0111\u00f3 ph\u1ea3i ghi v\u00e0o bi\u00ean b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

Bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn v\u00e0 ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n k\u00ea bi\u00ean m\u1ed7i ng\u01b0\u1eddi gi\u1eef m\u1ed9t b\u1ea3n.<\/span><\/p>\n

4. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n chi ph\u00ed th\u1ef1c t<\/span>\u1ebf, h<\/span>\u1ee3p l\u00fd \u0111<\/span>\u1ec3 b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n, tr\u1eeb nh\u1eefng ng\u01b0\u1eddi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n m\u00e0 \u0111\u1ec3 x\u1ea3y ra h\u01b0 h\u1ecfng, \u0111\u00e1nh tr\u00e1o, l\u00e0m m\u1ea5t hay h\u1ee7y ho\u1ea1i t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng v\u00e0 t<\/span>\u00f9y theo t\u00ednh ch<\/span>\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u00ecnh s\u1ef1.<\/span><\/p>\n

\u0110i\u1ec1u 43. \u0110\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean<\/span><\/b><\/p>\n

1. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00e3 k\u00ea bi\u00ean \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb k\u00ea bi\u00ean ho\u1eb7c n\u01a1i l\u01b0u gi\u1eef t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111<\/span>\u1ed3ng \u0111\u1ecbnh gi\u00e1).<\/span><\/p>\n

2. T\u00e0i s\u1ea3n \u0111\u00e3 k\u00ea bi\u00ean \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 theo s\u1ef1 th<\/span>\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n quy<\/span>\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch<\/span>\u1ebf v\u1edbi \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf v\u00e0 ch\u1ee7 s\u1edf h\u1eefu chung trong tr\u01b0\u1eddng h\u1ee3p k\u00ea bi\u00ean t\u00e0i s\u1ea3n chung. Th\u1eddi h\u1ea1n \u0111\u1ec3 c\u00e1c b\u00ean th<\/span>\u1ecfa thu\u1eadn v<\/span>\u1ec1 gi\u00e1 kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c k\u00ea bi\u00ean.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n k\u00ea bi\u00ean c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 1.000.000 \u0111\u1ed3ng ho\u1eb7c t\u00e0i s\u1ea3n thu\u1ed9c lo\u1ea1i mau h\u1ecfng, n\u1ebfu c\u00e1c b\u00ean kh\u00f4ng th<\/span>\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi nhau v\u1ec1 gi\u00e1 th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n k\u00ea bi\u00ean c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean thu\u1ed9c lo\u1ea1i kh\u00f3 \u0111\u1ecbnh gi\u00e1 ho\u1eb7c c\u00e1c b\u00ean kh\u00f4ng th<\/span>\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1ec1 gi\u00e1 th\u00ec trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean, ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1, trong \u0111\u00f3 ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf l\u00e0 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng, \u0111\u1ea1i di\u1ec7n c\u01a1 quan t\u00e0i ch\u00ednh, c\u01a1 quan chuy\u00ean m\u00f4n li\u00ean quan l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 ph\u1ea3i ti\u1ebfn h\u00e0nh vi\u1ec7c \u0111\u1ecbnh gi\u00e1<\/span>. \u0110\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean \u0111\u01b0\u1ee3c tham gia \u00fd ki\u1ebfn v\u00e0o vi\u1ec7c \u0111\u1ecbnh gi\u00e1, nh\u01b0ng quy\u1ec1n quy\u1ebft \u0111\u1ecbnh gi\u00e1 thu\u1ed9c H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n

Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0<\/span>i s\u1ea3n d\u1ef1a tr\u00ean gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ecbnh gi\u00e1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n m\u00e0 nh\u00e0 n\u01b0\u1edbc th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd gi\u00e1 th\u00ec vi\u1ec7c \u0111\u1ecbnh gi\u00e1 d\u1ef1a tr\u00ean c\u01a1 s\u1edf gi\u00e1 t\u00e0i s\u1ea3n do nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Vi\u1ec7c \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n, trong \u0111\u00f3 ghi r\u00f5 th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh \u0111\u1ecbnh gi\u00e1, th\u00e0nh ph\u1ea7n nh\u1eefng ng\u01b0\u1eddi tham gia \u0111\u1ecbnh gi\u00e1, t\u00ean v\u00e0 tr\u1ecb gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1, ch\u1eef k\u00fd c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean tham gia \u0111\u1ecbnh gi\u00e1 v\u00e0 c\u1ee7a ch\u1ee7 t\u00e0i s\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 44. Th\u1ea9m quy\u1ec1n th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n<\/span><\/b><\/p>\n

1. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p huy\u1ec7n, c\u1ea5p x\u00e3.<\/span><\/p>\n

2. Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh thu\u1ed9c th<\/span>\u1ea9m quy\u1ec1n c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh.<\/span><\/p>\n

3. Vi\u1ec7c th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 \u1edf c\u00e1c c\u01a1 quan Trung \u01b0\u01a1ng do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 ch\u1ee7 qu\u1ea3n quy\u1ebft \u0111\u1ecbnh, sau khi th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 45. Nhi\u1ec7m v\u1ee5 c\u1ee7a H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1<\/b><\/p>\n

1. Nghi\u00ean c\u1ee9u, \u0111\u1ec1 xu\u1ea5t vi\u1ec7c t\u1ed5 ch\u1ee9c v\u00e0 n\u1ed9i dung cu\u1ed9c h\u1ecdp H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n

2. Chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft cho vi\u1ec7c \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n

3. Ti\u1ebfn h\u00e0nh \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

4. L\u1eadp bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1.<\/span><\/p>\n

\u0110i\u1ec1u 46. Chuy\u1ec3n giao t\u00e0i s\u1ea3n \u0111\u00e3 k\u00ea bi\u00ean \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1<\/span><\/b><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh k\u00ea bi\u00ean, ng\u01b0\u1eddi ch\u1ee7 tr\u00ec c\u01b0\u1ee1ng ch\u1ebf k\u00fd h<\/span>\u1ee3p \u0111\u1ed3ng b\u00e1n \u0111\u1ea5u gi\u00e1 v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 chuy\u00ean nghi\u1ec7p (trung t\u00e2m d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n; doanh nghi\u1ec7p b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n) \u0111\u1ec3 t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Vi\u1ec7c chuy\u1ec3n giao t\u00e0i s\u1ea3n k\u00ea bi\u00ean cho c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1n \u0111\u1ea5u gi\u00e1 ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n. Trong bi\u00ean b\u1ea3n ph\u1ea3i ghi r\u00f5: Ng\u00e0y, th\u00e1ng, n\u0103m b\u00e0n giao; ng\u01b0\u1eddi b\u00e0n giao, ng\u01b0\u1eddi nh\u1eadn; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi giao, ng\u01b0\u1eddi nh\u1eadn; s\u1ed1 l\u01b0\u1ee3ng, t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n. H\u1ed3 s\u01a1 b\u00e0n giao t\u00e0i s\u1ea3n k\u00ea bi\u00ean cho c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1n \u0111\u1ea5u gi\u00e1 bao g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean; c\u00e1c gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p (n\u1ebfu c\u00f3); v\u0103n b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n

3. Trong tr\u01b0\u1eddng h<\/span>\u1ee3p t\u00e0i s\u1ea3n k\u00ea bi\u00ean l\u00e0 h\u00e0ng h<\/span>\u00f3a c\u1ed3ng k\u1ec1nh ho\u1eb7c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn m\u00e0 Trung t\u00e2m d\u1ecbch v\u1ee5 b\u00e1n \u0111\u1ea5u gi\u00e1 c\u1ea5p t\u1ec9nh ho\u1eb7c c\u01a1 quan t\u00e0i ch\u00ednh c\u1ea5p huy\u1ec7n kh\u00f4ng c\u00f3 n\u01a1i c\u1ea5t gi\u1eef t\u00e0i s\u1ea3n th\u00ec sau khi th\u1ef1c hi\u1ec7n xong th\u1ee7 t\u1ee5c chuy\u1ec3n giao c\u00f3 th\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n v\u1edbi n\u01a1i \u0111ang gi\u1eef t\u00e0i s\u1ea3n \u0111\u00f3. Chi ph\u00ed cho vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o qu\u1ea3n \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb s\u1ed1 ti\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n thu \u0111\u01b0\u1ee3c sau khi b\u00e1n \u0111\u1ea5u gi\u00e1.<\/span><\/p>\n

4. Khi t\u00e0<\/span>i s\u1ea3n k\u00ea bi\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1n \u0111\u1ea5u gi\u00e1 th\u00ec th\u1ee7 t\u1ee5c b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

5. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu chung, khi b\u00e1n \u0111\u1ea5u gi\u00e1 th\u00ec \u01b0u ti\u00ean b\u00e1n tr\u01b0\u1edbc cho ng\u01b0\u1eddi \u0111\u1ed3ng s\u1edf h\u1eefu.<\/span><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n nhi\u1ec1u h\u01a1n s\u1ed1 ti\u1ec1n ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u00e0 chi ph\u00ed cho vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf th\u00ec trong th\u1eddi h\u1ea1n 10 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y b\u00e1n \u0111\u1ea5u gi\u00e1, c\u01a1 quan thi h\u00e0nh bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n l\u00e0m th\u1ee7 t\u1ee5c tr\u1ea3 l\u1ea1i ph\u1ea7n ch\u00eanh l\u1ec7ch cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 47. Chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n<\/b><\/p>\n

1. Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n

2. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu cho ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. H<\/span>\u1ed3 s\u01a1 chuy<\/span>\u1ec3n quy\u1ec1n s\u1edf h\u1eefu g\u1ed3m c\u00f3:<\/span><\/p>\n

a) B\u1ea3n sao quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf h\u00e0nh ch\u00ednh b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1.<\/span><\/p>\n

b) Bi\u00ean b\u1ea3n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n.<\/span><\/p>\n

c) C\u00e1c gi\u1ea5y t\u1edd kh\u00e1c li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3).<\/span><\/p>\n

M\u1ee4C 6. C\u01af\u1ee0NG CH\u1ebe B\u1eb0NG BI\u1ec6N PH\u00c1P THU TI\u1ec0N, T\u00c0I S\u1ea2N C\u1ee6A \u0110\u1ed0I T\u01af\u1ee2NG C\u01af\u1ee0NG CH\u1ebe DO T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N KH\u00c1C \u0110ANG GI\u1eee<\/span><\/b><\/p>\n

\u0110i\u1ec1u 48. Ph\u1ea1m vi \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do b\u00ean th\u1ee9 ba \u0111ang gi\u1eef<\/span><\/b><\/p>\n

Vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (sau \u0111\u00e2y g\u1ecdi l\u00e0 b\u00ean th\u1ee9 ba) \u0111ang gi\u1eef \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

1. C\u01a1 quan thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3, 4 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p tr\u00ean nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1<\/span>n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh b\u00ean th\u1ee9 ba \u0111ang c\u00f3 kho\u1ea3n n\u1ee3 ho\u1eb7c gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 49. Nguy\u00ean t\u1eafc thu ti\u1ec1n, t\u00e0i s\u1ea3n t\u1eeb b\u00ean th\u1ee9 ba \u0111ang gi\u1eef t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/span><\/b><\/p>\n

1. B\u00ean th\u1ee9 ba c\u00f3 kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng <\/span>ch\u1ebf ho\u1eb7c \u0111ang gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n, h\u00e0ng h<\/span>\u00f3a c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do b\u00ean th\u1ee9 ba \u0111ang gi\u1eef l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a c\u00e1c giao d\u1ecbch b\u1ea3o \u0111\u1ea3m ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n th\u00ec vi\u1ec7c thu ti\u1ec1n, t\u00e0i s\u1ea3n t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1 s\u1ea3n v\u00e0 giao d\u1ecbch b\u1ea3o \u0111\u1ea3m.<\/span><\/p>\n

3. S\u1ed1 ti\u1ec1n b\u00ean th\u1ee9 ba n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thay cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho \u0111<\/span>\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch<\/span>\u1ebf.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a b\u00ean th\u1ee9 ba, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan \u0111\u01b0\u1ee3c bi\u1ebft.<\/span><\/p>\n

\u0110i\u1ec1u 50. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do b\u00ean th\u1ee9 ba \u0111ang gi\u1eef<\/span><\/b><\/p>\n

1. C\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cung c\u1ea5p th\u00f4ng tin v\u1ec1 ti\u1ec1n, t\u00e0i s\u1ea3n \u0111ang n\u1eafm gi\u1eef ho\u1eb7c c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf. Tr\u01b0\u1eddng h\u1ee3p, b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k<\/span>\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. Tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin m\u00e0 b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cung c\u1ea5p, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do b\u00ean th\u1ee9 ba \u0111ang gi\u1eef ho\u1eb7c c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi ngay cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n y\u00eau c<\/span>\u1ea7u b\u00ean th\u1ee9 ba th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, k\u00e8m theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. B\u00ean th\u1ee9 ba c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t thay cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea bi\u00ean t\u00e0i s\u1ea3n. Vi\u1ec7c k\u00ea bi\u00ean t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 51. Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean th\u1ee9 ba \u0111ang c\u00f3 kho\u1ea3n n\u1ee3, \u0111ang gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf<\/span><\/b><\/p>\n

1. Cung c\u1ea5p cho c\u01a1 quan thu\u1ebf th\u00f4ng tin v\u1ec1 kho\u1ea3n n\u1ee3 ho\u1eb7c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n \u0111ang gi\u1eef c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n c\u01b0\u1ee1ng ch\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n, th\u1eddi h\u1ea1n thanh to\u00e1n n\u1ee3, lo\u1ea1i t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n, t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n.<\/span><\/p>\n

2. Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ea3 ti<\/span>\u1ec1n, t\u00e0i s\u1ea3n cho \u0111<\/span>\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cho \u0111\u1ebfn khi th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c b\u00e1n \u0111\u1ea5u gi\u00e1.<\/span><\/p>\n

3. Trong tr\u01b0\u1eddng h<\/span>\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i c<\/span>\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111ang c\u00f3 kho\u1ea3n n\u1ee3 ho\u1eb7c gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0<\/span>\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p thay s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi h\u1ea1n 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

M\u1ee4C 7. C\u01af\u1ee0NG CH\u1ebe B\u1eb0NG BI\u1ec6N PH\u00c1P THU H\u1ed2I GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd KINH DOANH, GI\u1ea4Y CH\u1ee8NG NH\u1eacN \u0110\u0102NG K\u00dd DOANH NGHI\u1ec6P HO\u1eb6C GI\u1ea4Y PH\u00c9P TH\u00c0NH L\u1eacP V\u00c0 HO\u1ea0T \u0110\u1ed8NG, GI\u1ea4Y PH\u00c9P H\u00c0NH NGH\u1ec0<\/span><\/b><\/p>\n

\u0110i\u1ec1u 52. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1<\/span><\/b><\/p>\n

1. Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u01a1 quan thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1,<\/span> 2, 3, 4, 5 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t ho\u1eb7c tr\u01b0\u1eddng h<\/span>\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2. Khi th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang.<\/span><\/p>\n

\u0110i\u1ec1u 53. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1<\/span><\/b><\/p>\n

Khi \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i g\u1eedi v<\/span>\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th<\/span>\u1ea9m quy\u1ec1n c<\/span>\u1ea5p gi<\/span>\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 \u0111\u1ec3 thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi<\/span>\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 trong v\u00f2ng 03 (ba) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch<\/span>\u1ebf.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi<\/span>\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 ph\u1ea3i ra quy<\/span>\u1ebft \u0111\u1ecbnh thu h<\/span>\u1ed3i gi<\/span>\u1ea5y ch\u1ee9ng nh\u1eadn \u0111<\/span>\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi<\/span>\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 ho\u1eb7c th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c kh\u00f4ng thu h\u1ed3i.<\/span><\/p>\n

Ch\u01b0\u01a1ng <\/span>3.<\/b><\/p>\n

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/p>\n

\u0110i\u1ec1u 54. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2013.<\/span><\/p>\n

2. B\u00e3i b\u1ecf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 98\/2007\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 6 n\u0103m 2007 v\u00e0 s\u1ed1 13\/2009\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 02 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span><\/p>\n

3. \u00c1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t, ho\u00e3n, mi\u1ec5n, gi\u1ea3m ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf c\u00f3 l\u1ee3i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf x\u1ea3y ra tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 sau \u0111\u00f3 m\u1edbi b\u1ecb ph\u00e1t hi\u1ec7n ho\u1eb7c \u0111ang xem x\u00e9t, gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c thi h\u00e0nh xong tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb x\u1eed ph\u1ea1t c\u00f2n khi\u1ebfu n\u1ea1i th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u00e0nh vi vi ph\u1ea1m \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\u0110i\u1ec1u 55. H\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c thi h\u00e0nh<\/span><\/b><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p tuy\u00ean truy\u1ec1n, gi\u00e1o d\u1ee5c v\u00e0 v\u1eadn \u0111\u1ed9ng nh\u00e2n d\u00e2n th\u1ef1c hi\u1ec7n, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 56. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n

C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.\/.<\/p>\n\n\n\n
\n

\u00a0<\/span><\/i><\/b>N\u01a1i nh\u1eadn:
<\/span><\/i><\/b>\u2013 Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\u2013 Th\u1ee7 t\u01b0\u1edbng, c<\/span>\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ed<\/span>nh ph\u1ee7;<\/span>
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span>
\u2013 H\u0110ND, <\/span>UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;<\/span>
\u2013 V\u0103n ph\u00f2ng <\/span>Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\u2013 V\u0103n ph<\/span>\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\u2013 H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c <\/span>\u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1<\/span>i cao;<\/span>
\u2013 Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i ca<\/span>o;<\/span>
\u2013 Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\u2013 \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh <\/span>Qu\u1ed1c gia;<\/span>
\u2013 Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span>
\u2013 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\u2013 UBTW M\u1eb7t <\/span>tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\u2013 VPCP: BTCN; c\u00e1c PCN, Tr\u1ee3 l\u00fd TTCP, <\/span>C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\u2013 L\u01b0u: V<\/span>\u0103n th\u01b0, <\/span>KTTH (3b).<\/span><\/p>\n<\/td>\n

\n

TM. <\/span>CH\u00cdNH PH\u1ee6
TH\u1ee6 T\u01af\u1edaNG<\/b>

<\/span>Nguy\u1ec5n T\u1ea5n D\u0169ng<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt \u0111\u1ea5t \u0111ai<\/a><\/p>\n

\u00bb Ngh\u1ecb \u0111\u1ecbnh 91\/2019\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c \u0111\u1ea5t \u0111ai<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 129\/2013\/N\u0110-CP Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf. Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf bao g\u1ed3m vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf (sau […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[218],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/23058"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=23058"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/23058\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=23058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=23058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=23058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}