{"id":30673,"date":"2019-12-27T16:27:00","date_gmt":"2019-12-27T09:27:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=30673"},"modified":"2023-10-26T21:20:23","modified_gmt":"2023-10-26T14:20:23","slug":"bao-cao-dinh-ky-cua-to-chuc-hanh-nghe-luat-su","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/bao-cao-dinh-ky-cua-to-chuc-hanh-nghe-luat-su\/","title":{"rendered":"B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 theo Bi\u1ec3u s\u1ed1: 08a\/BTP\/BTTP\/LSTN"},"content":{"rendered":"\n
\n

M\u1eabu B\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0, c\u00f4ng ty lu\u1eadt khi ho\u1ea1t \u0111\u1ed9ng theo Bi\u1ec3u s\u1ed1: 08a\/BTP\/BTTP\/LSTN. Khi th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt nh\u01b0 nh\u01b0 c\u00f4ng ty lu\u1eadt ho\u1eb7c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 s\u1ebd c\u1ea7n l\u00e0m c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o nh\u01b0 th\u1ebf n\u00e0o? Th\u1eddi gian v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o ra sao?<\/p>\n<\/div>\n

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Th\u1ee7 t\u1ee5c B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0<\/strong><\/h2>\nC\u00e1c t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 s\u1ebd g\u1eedi b\u00e1o c\u00e1o th\u00f4ng k\u00ea t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng g\u1eedi v\u1ec1 S\u1edf t\u01b0 ph\u00e1p theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 03\/2019\/TT-BTP<\/a>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong>
2. Ho\u1ea1t \u0111\u1ed9ng th\u1ed1ng k\u00ea thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh trong c\u00e1c l\u0129nh v\u1ef1c sau:
o) Lu\u1eadt s\u01b0;<\/p>\n

\u0110i\u1ec1u 6. B\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3<\/strong><\/p>\n

1. K\u1ef3 b\u00e1o c\u00e1o:<\/strong>
B\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c l\u1eadp h\u00e0ng n\u0103m theo \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng<\/strong> v\u00e0 m\u1ed9t n\u0103m<\/strong> theo h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.
Danh m\u1ee5c bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o th\u1ed1ng k\u00ea v\u1ec1 c\u00f4ng t\u00e1c t\u01b0 ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.
a) K\u1ef3 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea 6 th\u00e1ng<\/strong> \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 h\u00e0ng n\u0103m. G\u1ed3m s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 5;
b) K\u1ef3 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea n\u0103m<\/strong> \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m. Bao g\u1ed3m:
B\u00e1o c\u00e1o n\u0103m (ph\u1ee5c v\u1ee5 t\u1ed5ng k\u1ebft c\u00f4ng t\u00e1c t\u01b0 ph\u00e1p): G\u1ed3m s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf v\u00e0 s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh trong k\u1ef3 b\u00e1o c\u00e1o.
\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c kho\u1ea3n 1 v\u00e0 2 c\u1ee7a \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb B\u1ed9 Ngo\u1ea1i giao trong l\u0129nh v\u1ef1c b\u00e1o c\u00e1o v\u1ec1 ch\u1ee9ng th\u1ef1c, nu\u00f4i con nu\u00f4i): S\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 11 h\u00e0ng n\u0103m.
\u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c kho\u1ea3n 3 \u0111\u1ebfn kho\u1ea3n 12 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y: S\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 10 h\u00e0ng n\u0103m.
B\u00e1o c\u00e1o n\u0103m ch\u00ednh th\u1ee9c: G\u1ed3m to\u00e0n b\u1ed9 s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong k\u1ef3 b\u00e1o c\u00e1o (\u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m).<\/p>\n

2. Th\u1eddi h\u1ea1n nh\u1eadn b\u00e1o c\u00e1o:<\/strong>
a) Th\u1eddi h\u1ea1n nh\u1eadn b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3 c\u1ee7a m\u1ed7i c\u1ea5p b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i g\u00f3c tr\u00ean c\u00f9ng, b\u00ean tr\u00e1i c\u1ee7a t\u1eebng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o th\u1ed1ng k\u00ea v\u00e0 t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;
b) Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n b\u00e1o c\u00e1o th\u1ed1ng k\u00ea n\u00f3i tr\u00ean tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n ho\u1eb7c ng\u00e0y ngh\u1ec9 l\u1ec5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u1eddi h\u1ea1n nh\u1eadn b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo sau ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/p>\n

3. \u01af\u1edbc t\u00ednh s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea:<\/strong>
a) Vi\u1ec7c \u01b0\u1edbc t\u00ednh s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong k\u1ef3 b\u00e1o c\u00e1o 6 th\u00e1ng v\u00e0 b\u00e1o c\u00e1o n\u0103m (\u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u01a1 k\u1ebft, t\u1ed5ng k\u1ebft c\u00f4ng t\u00e1c t\u01b0 ph\u00e1p theo \u0111\u1ecbnh k\u1ef3). Ch\u1ee7 th\u1ec3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.
S\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh l\u00e0 s\u1ed1 li\u1ec7u c\u1ee7a kho\u1ea3ng th\u1eddi gian s\u1ebd di\u1ec5n ra trong k\u1ef3 b\u00e1o c\u00e1o, c\u00f3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p chuy\u00ean m\u00f4n \u0111\u1ec3 \u01b0\u1edbc t\u00ednh;
b) Ph\u01b0\u01a1ng ph\u00e1p \u01b0\u1edbc t\u00ednh s\u1ed1 li\u1ec7u v\u00e0 c\u00e1ch ghi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf, s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;
c) Trong c\u00e1c k\u1ef3 b\u00e1o c\u00e1o, c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o ch\u1ec9 b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u \u01b0\u1edbc t\u00ednh. C\u00e1c \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o t\u1ef1 \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9. C\u1ee5c K\u1ebf ho\u1ea1ch \u2013 T\u00e0i ch\u00ednh, B\u1ed9 T\u01b0 ph\u00e1p ch\u1ee7 \u0111\u1ed9ng \u01b0\u1edbc t\u00ednh tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc.<\/p>\n

4. Ph\u1ea1m vi n\u1ed9i dung b\u00e1o c\u00e1o:<\/strong>
a) Tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3 v\u00e0 h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, c\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u qu\u1ea3n l\u00fd, ch\u1ec9 \u0111\u1ea1o, \u0111i\u1ec1u h\u00e0nh, trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, B\u1ed9 T\u01b0 ph\u00e1p c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 ph\u1ea1m vi n\u1ed9i dung b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3 6 th\u00e1ng, b\u00e1o c\u00e1o n\u0103m \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u01a1 k\u1ebft, t\u1ed5ng k\u1ebft c\u00f4ng t\u00e1c t\u01b0 ph\u00e1p;
b) Ph\u1ea1m vi b\u00e1o c\u00e1o n\u0103m ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 theo bi\u1ec3u m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u0110i\u1ec1u 7. B\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ed9t xu\u1ea5t<\/strong>
1. B\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ed9t xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 gi\u00fap B\u1ed9 T\u01b0 ph\u00e1p thu th\u1eadp, t\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin ngo\u00e0i c\u00e1c th\u00f4ng tin th\u1ed1ng k\u00ea \u0111\u01b0\u1ee3c thu th\u1eadp, t\u1ed5ng h\u1ee3p theo ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.
2. B\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ed9t xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u00f3 ch\u1eef k\u00fd c\u1ee7a L\u00e3nh \u0111\u1ea1o B\u1ed9 T\u01b0 ph\u00e1p.
K\u1ebft c\u1ea5u, n\u1ed9i dung, ph\u01b0\u01a1ng th\u1ee9c, k\u1ef3 h\u1ea1n b\u00e1o c\u00e1o, th\u1eddi \u0111i\u1ec3m l\u1ea5y s\u1ed1 li\u1ec7u, th\u1eddi h\u1ea1n b\u00e1o c\u00e1o th\u1ed1ng k\u00ea \u0111\u1ed9t xu\u1ea5t, n\u01a1i nh\u1eadn b\u00e1o c\u00e1o v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a L\u00e3nh \u0111\u1ea1o B\u1ed9 T\u01b0 ph\u00e1p.<\/p>\n

M\u1eabu b\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0<\/span> theo m\u1eabu t\u1ea1i bi\u1ec3u s\u1ed1 08a\/BTP \/BTTP\/LSTN th\u00f4ng t\u01b0 03\/2019\/TT-BTP<\/strong><\/h3>\n
\n
\n\n<\/colgroup>\n\n\n\n\n\n\n\n
Bi\u1ec3u s\u1ed1: 08a\/BTP\/BTTP\/LSTN
Ban h\u00e0nh theo Th\u00f4ng t\u01b0 s\u1ed1 03\/2019\/TT-BTP ng\u00e0y 20\/3\/2019
Ng\u00e0y nh\u1eadn b\u00e1o c\u00e1o (BC):
BC 6 th\u00e1ng: Ng\u00e0y 06 th\u00e1ng 6 h\u00e0ng n\u0103m
BC n\u0103m: Ng\u00e0y 07 th\u00e1ng 11 h\u00e0ng n\u0103m
BC n\u0103m ch\u00ednh th\u1ee9c: Ng\u00e0y 20 th\u00e1ng 01 n\u0103m sau<\/td>\n		T\u00ccNH H\u00ccNH T\u1ed4 CH\u1ee8C V\u00c0 HO\u1ea0T \u0110\u1ed8NG C\u1ee6A T\u1ed4 CH\u1ee8C H\u00c0NH NGH\u1ec0 LU\u1eacT S\u01af
(6 th\u00e1ng, n\u0103m)
K\u1ef3 b\u00e1o c\u00e1o:\u2026\u2026\u2026\u2026
(T\u1eeb ng\u00e0y\u2026\u2026th\u00e1ng\u2026\u2026n\u0103m\u2026\u2026
\u0111\u1ebfn ng\u00e0y\u2026\u2026.th\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026)<\/td>\n		\u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o:
\u2013 V\u0103n ph\u00f2ng Lu\u1eadt s\u01b0\u2026.\/C\u00f4ng ty Lu\u1eadt\u2026

\u0110\u01a1n v\u1ecb nh\u1eadn b\u00e1o c\u00e1o:
\u2013 S\u1edf T\u01b0 ph\u00e1p\u2026<\/td>\n<\/tr>\n
S\u1ed1 lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1ed5 ch\u1ee9c
(ng\u01b0\u1eddi)<\/td>\n		S\u1ed1 vi\u1ec7c th\u1ef1c hi\u1ec7n xong
(vi\u1ec7c)<\/td>\n		Doanh thu
(\u0111\u1ed3ng)<\/td>\n<\/tr>\n
T\u1ed5ng s\u1ed1<\/td>\nChia ra<\/td>\nT\u1ed5ng s\u1ed1<\/td>\nN\u1ed9p thu\u1ebf<\/td>\n<\/tr>\n
T\u1ed5ng s\u1ed1<\/td>\nTrong \u0111\u00f3: S\u1ed1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c<\/td>\nS\u1ed1 vi\u1ec7c t\u1ed1 t\u1ee5ng<\/td>\nS\u1ed1 vi\u1ec7c t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt v\u00e0 d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd kh\u00e1c<\/td>\nS\u1ed1 vi\u1ec7c tr\u1ee3 gi\u00fap
ph\u00e1p l\u00fd<\/td>\n<\/tr>\n
(1)<\/td>\n(2)<\/td>\n(3)<\/td>\n(4)<\/td>\n(5)<\/td>\n(6)<\/td>\n(7)<\/td>\n(8)<\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u2013 C\u1ed9t (1), (2), (8) kh\u00f4ng b\u00e1o c\u00e1o trong k\u1ef3 b\u00e1o c\u00e1o 6 th\u00e1ng.<\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Ng\u01b0\u1eddi l\u1eadp bi\u1ec3u\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u201c\u2026, ng\u00e0y \u2026\u2026 th\u00e1ng\u2026.. n\u0103m\u2026\u2026.\u201d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (K\u00fd, \u0111\u00f3ng d\u1ea5u, ghi r\u00f5 h\u1ecd, t\u00ean)\u00a0<\/p>\n<\/figure>\n<\/div>\n

GI\u1ea2I TH\u00cdCH BI\u1ec2U M\u1eaaU 08a\/BTP\/BTTP\/LSTN, 08b\/BTP\/BTTP\/LSTN<\/strong><\/em>
(T\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0)<\/strong><\/p>\n

1. Kh\u00e1i ni\u1ec7m, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh<\/strong>
\u2013 Bi\u1ec3u 08a\/BTP\/BTTP\/LSTN ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 trong k\u1ef3 b\u00e1o c\u00e1o (6 th\u00e1ng, n\u0103m) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho 02 \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o, g\u1ed3m: V\u0103n ph\u00f2ng lu\u1eadt s\u01b0, C\u00f4ng ty lu\u1eadt v\u00e0 Bi\u1ec3u n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi v\u1ec1 S\u1edf T\u01b0 ph\u00e1p.<\/strong>
\u2013 Bi\u1ec3u 08b\/BTP\/BTTP\/LSTN ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh trong k\u1ef3 b\u00e1o c\u00e1o (6 th\u00e1ng, n\u0103m) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o l\u00e0 S\u1edf T\u01b0 ph\u00e1p v\u00e0 Bi\u1ec3u n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi v\u1ec1 B\u1ed9 T\u01b0 ph\u00e1p (C\u1ee5c K\u1ebf ho\u1ea1ch \u2013 T\u00e0i ch\u00ednh).
\u2013 \u0110\u1ecba b\u00e0n t\u1ec9nh \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 \u0111\u1ecba b\u00e0n t\u1ec9nh\/th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng.
\u2013 T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 (TCHNLS) bao g\u1ed3m: V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 v\u00e0 C\u00f4ng ty lu\u1eadt (\u0110i\u1ec1u 32 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt lu\u1eadt s\u01b0).
+ V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 l\u00e0 V\u0103n ph\u00f2ng do m\u1ed9t lu\u1eadt s\u01b0 th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p t\u01b0 nh\u00e2n (\u0110i\u1ec1u 33 Lu\u1eadt lu\u1eadt s\u01b0).
+ C\u00f4ng ty lu\u1eadt bao g\u1ed3m c\u00f4ng ty lu\u1eadt h\u1ee3p danh v\u00e0 c\u00f4ng ty lu\u1eadt TNHH (\u0110i\u1ec1u 34 Lu\u1eadt lu\u1eadt s\u01b0); C\u00f4ng ty lu\u1eadt h\u1ee3p danh do \u00edt nh\u1ea5t 02 lu\u1eadt s\u01b0 th\u00e0nh l\u1eadp; C\u00f4ng ty lu\u1eadt TNHH bao g\u1ed3m: c\u00f4ng ty lu\u1eadt TNHH 02 th\u00e0nh vi\u00ean tr\u1edf l\u00ean; v\u00e0 c\u00f4ng ty lu\u1eadt TNHH m\u1ed9t th\u00e0nh vi\u00ean.
\u2013 S\u1ed1 lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1ed5 ch\u1ee9c l\u00e0 s\u1ed1 lu\u1eadt s\u01b0 l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 trong k\u1ef3 b\u00e1o c\u00e1o.
\u2013 Lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i TCHNLS l\u00e0 nh\u1eefng lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c TCHNLS c\u1ee7a Vi\u1ec7t Nam \u0111\u1ed3ng \u00fd tuy\u1ec3n d\u1ee5ng v\u00e0o l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i t\u1ed5 ch\u1ee9c \u0111\u00f3. (\u0110i\u1ec1u 74 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt lu\u1eadt s\u01b0).
\u2013 S\u1ed1 vi\u1ec7c th\u1ef1c hi\u1ec7n xong l\u00e0 nh\u1eefng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n xong trong k\u1ef3 b\u00e1o c\u00e1o, g\u1ed3m c\u00e1c vi\u1ec7c \u0111\u00e3 th\u1ef1c hi\u1ec7n xong nh\u01b0 sau:
+ S\u1ed1 vi\u1ec7c t\u1ed1 t\u1ee5ng l\u00e0 nh\u1eefng vi\u1ec7c m\u00e0 lu\u1eadt s\u01b0 l\u00e0m theo y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ti\u1ebfn h\u00e0nh t\u1ed1 t\u1ee5ng trong c\u00e1c v\u1ee5 \u00e1n ch\u1ec9 \u0111\u1ecbnh (\u0110i\u1ec1u 27 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt lu\u1eadt s\u01b0) v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n xong.
+ S\u1ed1 vi\u1ec7c t\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt l\u00e0 s\u1ed1 vi\u1ec7c lu\u1eadt s\u01b0 h\u01b0\u1edbng d\u1eabn, \u0111\u01b0a ra \u00fd ki\u1ebfn gi\u00fap kh\u00e1ch h\u00e0ng so\u1ea1n th\u1ea3o c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a h\u1ecd (\u0110i\u1ec1u 28 Lu\u1eadt Lu\u1eadt s\u01b0) v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n xong.
\u2013 S\u1ed1 vi\u1ec7c d\u1ecbch v\u1ee5 ph\u00e1p l\u00fd kh\u00e1c l\u00e0 s\u1ed1 vi\u1ec7c gi\u00fap \u0111\u1ee1 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, gi\u00fap \u0111\u1ee1 ph\u00e1p lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, d\u1ecbch thu\u1eadt, x\u00e1c nh\u1eadn gi\u1ea5y t\u1edd, c\u00e1c giao d\u1ecbch v\u00e0 gi\u00fap \u0111\u1ee1 kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (\u0110i\u1ec1u 30 Lu\u1eadt Lu\u1eadt s\u01b0) v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n xong.
\u2013 S\u1ed1 vi\u1ec7c tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd l\u00e0 s\u1ed1 vi\u1ec7c m\u00e0 lu\u1eadt s\u01b0 tham gia tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lu\u1eadt s\u01b0 v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n xong.
\u2013 Doanh thu c\u1ee7a TCHNLS l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c c\u1ee7a TCHNLS (theo Lu\u1eadt doanh nghi\u1ec7p).
\u2013 S\u1ed1 ti\u1ec1n n\u1ed9p thu\u1ebf c\u1ee7a TCHNLS l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 TCHNLS ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p.<\/p>\n

2. C\u00e1ch ghi bi\u1ec3u<\/strong>
* S\u1ed1 li\u1ec7u t\u1eeb c\u1ed9t 1 \u0111\u1ebfn c\u1ed9t 8 bao g\u1ed3m c\u1ea3 s\u1ed1 li\u1ec7u t\u1ea1i Chi nh\u00e1nh\/V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a TCHNLS (n\u1ebfu c\u00f3).
\u2013 C\u1ed9t 1: Ghi t\u1ed5ng s\u1ed1 lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 t\u1ea1i t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0.
\u2013 C\u1ed9t 2: Ghi s\u1ed1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0. S\u1ed1 li\u1ec7u t\u1ea1i c\u1ed9t 2 l\u00e0 m\u1ed9t ph\u1ea7n s\u1ed1 li\u1ec7u c\u1ee7a c\u1ed9t 1.
C\u1ed9t 1, 2, 8 ch\u1ec9 b\u00e1o c\u00e1o t\u1ea1i k\u1ef3 b\u00e1o c\u00e1o n\u0103m (b\u00e1o c\u00e1o n\u0103m v\u00e0 b\u00e1o c\u00e1o n\u0103m ch\u00ednh th\u1ee9c), k\u1ef3 b\u00e1o c\u00e1o 6 th\u00e1ng kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o (\u0111\u1ec3 tr\u1ed1ng \u00f4 s\u1ed1 li\u1ec7u).
\u2013 C\u1ed9t 3 = C\u1ed9t (4+5+6).
\u2013 C\u1ed9t 4: Ghi s\u1ed1 vi\u1ec7c lu\u1eadt s\u01b0 tham gia t\u1ed1 t\u1ee5ng trong t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c.
Ri\u00eang Bi\u1ec3u 08b\/BTP\/BTTP\/LSTN: Sau khi r\u00e0 so\u00e1t, ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u, S\u1edf T\u01b0 ph\u00e1p t\u1ed5ng h\u1ee3p chi ti\u1ebft b\u00e1o c\u00e1o c\u1ee7a t\u1eebng V\u0103n ph\u00f2ng Lu\u1eadt s\u01b0\/C\u00f4ng ty Lu\u1eadt v\u00e0o c\u00e1c d\u00f2ng t\u1ea1i c\u00e1c m\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u00e0 c\u1ed9ng d\u00f2ng t\u1ed5ng t\u1eebng m\u1ee5c, g\u1ed3m: m\u1ee5c I (V\u0103n ph\u00f2ng Lu\u1eadt s\u01b0) v\u00e0 m\u1ee5c II (C\u00f4ng ty Lu\u1eadt), D\u00f2ng T\u1ed5ng s\u1ed1 = m\u1ee5c I + m\u1ee5c II; \u0111\u1ed3ng th\u1eddi ghi ch\u00fa v\u1ec1 s\u1ed1 li\u1ec7u qu\u1ea3n l\u00fd c\u1ee7a S\u1edf T\u01b0 ph\u00e1p theo h\u01b0\u1edbng d\u1eabn trong bi\u1ec3u m\u1eabu.\u00a0<\/p>\n

3. Ngu\u1ed3n s\u1ed1 li\u1ec7u<\/strong>
\u2013 Bi\u1ec3u 08a\/BTP\/BTTP\/LSTN: TCHNLS t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 s\u00e1ch ghi ch\u00e9p ban \u0111\u1ea7u v\u00e0 h\u1ed3 s\u01a1 v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0. \u2013 Bi\u1ec3u 08b\/BTP\/BTTP\/LSTN: S\u1edf T\u01b0 ph\u00e1p t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 s\u00e1ch, t\u00e0i li\u1ec7u theo d\u00f5i v\u1ec1 t\u00ecnh h\u00ecnh \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 t\u1ea1i S\u1edf T\u01b0 ph\u00e1p v\u00e0 t\u1ed5ng h\u1ee3p t\u1eeb bi\u1ec3u m\u1eabu 08a\/BTP\/BTTP-LSTN c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 17\/2011\/TT-BTP nh\u01b0 sau:<\/strong><\/h3>\n

\u0110i\u1ec1u 31. B\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3<\/strong>
1. \u0110\u1ecbnh k\u1ef3 6 th\u00e1ng v\u00e0 h\u00e0ng n\u0103m, Li\u00ean \u0111o\u00e0n lu\u1eadt s\u01b0 Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 g\u1eedi B\u1ed9 T\u01b0 ph\u00e1p; \u0110o\u00e0n lu\u1eadt s\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 g\u1eedi B\u1ed9 T\u01b0 ph\u00e1p, Li\u00ean \u0111o\u00e0n lu\u1eadt s\u01b0 Vi\u1ec7t Nam v\u00e0 S\u1edf T\u01b0 ph\u00e1p n\u01a1i c\u00f3 tr\u1ee5 s\u1edf c\u1ee7a \u0110o\u00e0n lu\u1eadt s\u01b0.
B\u00e1o c\u00e1o 6 th\u00e1ng c\u1ee7a t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p c\u1ee7a lu\u1eadt s\u01b0 \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc ng\u00e0y 10\/4 h\u00e0ng n\u0103m v\u00e0 b\u00e1o c\u00e1o n\u0103m \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc ng\u00e0y 10\/10 h\u00e0ng n\u0103m.
2. \u0110\u1ecbnh k\u1ef3 6 th\u00e1ng v\u00e0 h\u00e0ng n\u0103m, t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 Vi\u1ec7t Nam, lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh g\u1eedi \u0110o\u00e0n lu\u1eadt s\u01b0 v\u00e0 S\u1edf T\u01b0 ph\u00e1p n\u01a1i c\u00f3 tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 ho\u1eb7c n\u01a1i c\u00f3 \u0111\u1ecba \u0111i\u1ec3m giao d\u1ecbch c\u1ee7a lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n; t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 g\u1eedi B\u1ed9 T\u01b0 ph\u00e1p v\u00e0 S\u1edf T\u01b0 ph\u00e1p n\u01a1i c\u00f3 tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0.
B\u00e1o c\u00e1o 6 th\u00e1ng c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 Vi\u1ec7t Nam, lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc ng\u00e0y 05\/4 h\u00e0ng n\u0103m v\u00e0 b\u00e1o c\u00e1o n\u0103m \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc ng\u00e0y 05\/10 h\u00e0ng n\u0103m.
3. \u0110\u1ecbnh k\u1ef3 6 th\u00e1ng v\u00e0 h\u00e0ng n\u0103m, S\u1edf T\u01b0 ph\u00e1p c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o g\u1eedi B\u1ed9 T\u01b0 ph\u00e1p v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.
B\u00e1o c\u00e1o 6 th\u00e1ng c\u1ee7a S\u1edf T\u01b0 ph\u00e1p \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc ng\u00e0y 15\/4 h\u00e0ng n\u0103m v\u00e0 b\u00e1o c\u00e1o n\u0103m \u0111\u01b0\u1ee3c g\u1eedi tr\u01b0\u1edbc ng\u00e0y 15\/10 h\u00e0ng n\u0103m.
4. B\u00e1o c\u00e1o 6 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/10 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 31\/3 c\u1ee7a n\u0103m sau; b\u00e1o c\u00e1o n\u0103m \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/10 c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y 30\/9 c\u1ee7a n\u0103m sau.<\/p>\n

\u0110i\u1ec1u 32. N\u1ed9i dung b\u00e1o c\u00e1o<\/strong>
1. B\u00e1o c\u00e1o c\u1ee7a S\u1edf T\u01b0 ph\u00e1p c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:
a) T\u00f3m t\u1eaft t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng;
b) Nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc v\u00e0 nguy\u00ean nh\u00e2n, trong \u0111\u00f3 c\u1ea7n quan t\u00e2m \u0111\u00e1nh gi\u00e1 vi\u1ec7c ph\u00e1t tri\u1ec3n \u0111\u1ed9i ng\u0169 lu\u1eadt s\u01b0, t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0; x\u00e2y d\u1ef1ng t\u1ed5 ch\u1ee9c \u0110\u1ea3ng trong \u0110o\u00e0n lu\u1eadt s\u01b0; h\u00e0nh ngh\u1ec1 c\u1ee7a lu\u1eadt s\u01b0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng; th\u1ef1c hi\u1ec7n vai tr\u00f2 t\u1ef1 qu\u1ea3n c\u1ee7a c\u00e1c \u0110o\u00e0n lu\u1eadt s\u01b0; th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lu\u1eadt s\u01b0 v\u00e0 h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng.
c) \u0110\u1ec1 xu\u1ea5t, ki\u1ebfn ngh\u1ecb.
2. B\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p lu\u1eadt s\u01b0 c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:
a) T\u00f3m t\u1eaft t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 c\u1ee7a t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p lu\u1eadt s\u01b0;
b) Nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc v\u00e0 nguy\u00ean nh\u00e2n, trong \u0111\u00f3 c\u1ea7n quan t\u00e2m \u0111\u00e1nh gi\u00e1 v\u1ec1 vi\u1ec7c ph\u00e1t tri\u1ec3n \u0111\u1ed9i ng\u0169 lu\u1eadt s\u01b0, t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0; t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0110o\u00e0n lu\u1eadt s\u01b0; x\u00e2y d\u1ef1ng t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, ph\u00e1t tri\u1ec3n \u0111\u1ea3ng vi\u00ean m\u1edbi trong \u0110o\u00e0n lu\u1eadt s\u01b0, Li\u00ean \u0111o\u00e0n lu\u1eadt s\u01b0 Vi\u1ec7t Nam; th\u1ef1c hi\u1ec7n vai tr\u00f2 t\u1ef1 qu\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p c\u1ee7a lu\u1eadt s\u01b0; ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p c\u1ee7a lu\u1eadt s\u01b0; vi\u1ec7c th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc k\u1ebft h\u1ee3p qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1edbi ph\u00e1t huy vai tr\u00f2 t\u1ef1 qu\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p c\u1ee7a lu\u1eadt s\u01b0.
c) \u0110\u1ec1 xu\u1ea5t, ki\u1ebfn ngh\u1ecb.
3. B\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 Vi\u1ec7t Nam, lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:
a) T\u00f3m t\u1eaft t\u00ecnh h\u00ecnh t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0;
b) Nh\u1eefng k\u1ebft qu\u1ea3 \u0111\u1ea1t \u0111\u01b0\u1ee3c, kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc v\u00e0 nguy\u00ean nh\u00e2n;
c) \u0110\u1ec1 xu\u1ea5t, ki\u1ebfn ngh\u1ecb.<\/p>\n

\u0110i\u1ec1u 33. B\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t<\/strong>
1. S\u1edf T\u01b0 ph\u00e1p c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p ho\u1eb7c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.
2. Li\u00ean \u0111o\u00e0n lu\u1eadt s\u01b0 Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p.
3. \u0110o\u00e0n lu\u1eadt s\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng lu\u1eadt s\u01b0 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p ho\u1eb7c S\u1edf T\u01b0 ph\u00e1p.
4. T\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 Vi\u1ec7t Nam, lu\u1eadt s\u01b0 h\u00e0nh ngh\u1ec1 v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u01b0 ph\u00e1p ho\u1eb7c S\u1edf T\u01b0 ph\u00e1p.<\/p>\n

\u00bb\u00a0Th\u00f4ng t\u01b0 03\/2019\/TT-BTP quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u1ed1ng k\u00ea c\u1ee7a ng\u00e0nh t\u01b0 ph\u00e1p<\/a><\/p>\n

\u00bb Th\u00f4ng t\u01b0 02\/2019\/TT-BTP b\u1ed3i d\u01b0\u1ee1ng b\u1eaft bu\u1ed9c v\u1ec1 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a lu\u1eadt s\u01b0<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1eabu B\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt s\u01b0, c\u00f4ng ty lu\u1eadt khi ho\u1ea1t \u0111\u1ed9ng theo Bi\u1ec3u s\u1ed1: 08a\/BTP\/BTTP\/LSTN. Khi th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c h\u00e0nh ngh\u1ec1 lu\u1eadt nh\u01b0 nh\u01b0 c\u00f4ng ty lu\u1eadt ho\u1eb7c v\u0103n ph\u00f2ng lu\u1eadt s\u01b0 s\u1ebd c\u1ea7n l\u00e0m c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o nh\u01b0 th\u1ebf n\u00e0o? Th\u1eddi gian v\u00e0 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o […]<\/p>\n","protected":false},"author":1,"featured_media":30682,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[273],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/30673"}],"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=30673"}],"version-history":[{"count":2,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/30673\/revisions"}],"predecessor-version":[{"id":34918,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/30673\/revisions\/34918"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media\/30682"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=30673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=30673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=30673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}