{"id":32838,"date":"2020-06-08T08:31:00","date_gmt":"2020-06-08T01:31:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=32838"},"modified":"2023-01-27T17:38:27","modified_gmt":"2023-01-27T10:38:27","slug":"thong-tu-78-2021-tt-btc-huong-dan-luat-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-78-2021-tt-btc-huong-dan-luat-quan-ly-thue\/","title":{"rendered":"Th\u00f4ng t\u01b0 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>Lu\u1eadt\u00a0<\/span>Q<\/span>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span>\u00a0(sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) bao g\u1ed3m:<\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\u2014\u2014-<\/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<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 78\/2021\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/b><\/p>\n

TH\u00d4NG T\u01af<\/span><\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe NG\u00c0Y 13 TH\u00c1NG 6 N\u0102M 2019, NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>123\/2020\/N\u0110-CP\u00a0NG\u00c0Y 19 TH\u00c1NG 10 N\u0102M 2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y\u00a0<\/span><\/i>20\u00a0<\/span><\/i>th\u00e1ng\u00a0<\/span><\/i>11<\/span><\/i>\u00a0n\u0103m 20<\/span><\/i>15<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/span><\/i>G<\/span><\/i>iao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<\/span><\/i>Lu\u1eadt\u00a0<\/span><\/i>Q<\/span><\/i>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019,\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>.<\/span><\/i><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>Lu\u1eadt\u00a0<\/span>Q<\/span>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span>\u00a0(sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) bao g\u1ed3m:<\/span><\/p>\n

1. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c; x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t; h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>;<\/span>\u00a0<\/span>t<\/span>i\u00eau ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi<\/span>\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>.<\/span><\/p>\n

2. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n gi\u1ea5y g\u1ed3m: t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n

3. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span>\n<\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 3. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>\n<\/h2>\n

1.\u00a0<\/span>Nguy\u00ean t\u1eafc \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

a)\u00a0Ng\u01b0\u1eddi b\u00e1n h\u00e0ng<\/span>\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c\u00a0\u0111\u01b0\u1ee3c<\/span>\u00a0quy\u1ec1n\u00a0\u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba<\/span>\u00a0l\u00e0 b\u00ean\u00a0c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n,<\/span>\u00a0l\u00e0\u00a0<\/span>\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0s\u1eed d\u1ee5ng\u00a0h<\/span>\u00f3a\u00a0\u0111\u01a1n\u00a0<\/span>\u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0\u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5. Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

b) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n (h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn) gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

c) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp\u00a0<\/b>l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\u00a0<\/span>ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0\u00a0<\/span>ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

\u0111) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u1ec3 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c bi\u1ebft v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n. Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h<\/span>\u00f3a\u00a0\u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean th\u00ec b\u00ean \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m h\u1ee7y c\u00e1c ni\u00eam y\u1ebft, th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) th\u00ec b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c\u00a0<\/b>th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

g) B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1); th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m);<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean;<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m t\u1ea1i\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i Ph\u1ea7n 5 \u201cDanh s\u00e1ch ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng\u201d \u0111i\u1ec1n th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng c\u1ee7a c\u1ea3 hai b\u00ean;<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i c\u1ed9t 5 Ph\u1ea7n 6 \u201c\u0110\u0103ng k\u00fd \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n\u201d \u0111i\u1ec1n th\u00f4ng tin t\u00ean, t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 4. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

\u2013 S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/span><\/p>\n

\u2013 S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

\u2013 S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/span><\/p>\n

\u2013 S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0;<\/span><\/p>\n

\u2013 S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c\u00a0<\/span>ch\u1ee9ng t\u1eeb\u00a0<\/span>\u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c<\/span>\u00a0s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/span>\u00a0\u0111i\u1ec7n t\u1eed<\/span>, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span>\u00a0\u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23;<\/span><\/p>\n

\u2013 M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia\u00a0ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

+ Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef G: \u00c1p d\u1ee5ng\u00a0<\/span>\u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/span><\/p>\n

\u2013 T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

+ \u201c1C22TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;\u00a0<\/span><\/p>\n

+ \u201c2C22TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1C23LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ \u201c1K23TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1K22DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ \u201c6K22NAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c6K22BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i<\/span>\u00a0l\u00fd\u00a0<\/span>\u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

<\/a>2. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0\u00a0<\/span>m\u1ed9t nh\u00f3m g\u1ed3m 11 k\u00fd t\u1ef1\u00a0<\/span>th\u1ec3 hi\u1ec7n<\/span>\u00a0c\u00e1c th\u00f4ng tin v\u1ec1:<\/span>\u00a0t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n (m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu)<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u00e1u (06) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

+ 01GTKT: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ 02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/span><\/p>\n

+ 07KPTQ: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span><\/p>\n

+ 03XKNB: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/span><\/p>\n

+ 04HGDL: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n, b\u1eaft \u0111\u1ea7u b\u1eb1ng 001 v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 999.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 m\u1ed9t nh\u00f3m g\u1ed3m 08 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1: C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; n\u0103m \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n m\u00e3 c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I.A\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i Vi\u1ec7t Nam g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo g\u1ed3m hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 m\u1ed9t (01) k\u00fd t\u1ef1 l\u00e0 ch\u1eef c\u00e1i P th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span>\u00a0V\u00ed d\u1ee5: N\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22P; n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23P;<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in:<\/span><\/p>\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u201c01GTKT3\/001\u201d, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u201c01AA\/22P\u201d: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu s\u1ed1 001 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 3 li\u00ean do C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

c) L<\/span>i\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 3 li\u00ean trong \u0111\u00f3:<\/span><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u;<\/span><\/p>\n

\u2013\u00a0Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua<\/span>;<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9.<\/span><\/p>\n

d) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in g\u1ed3m\u00a0<\/span>03 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 01\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT;<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 02\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 5. Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0n\u1ebfu thu\u1ed9c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o (<\/a>M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301. Trong th\u1eddi gian m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (chuy\u1ec3n t\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC\u00a0\u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 6. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span>\n<\/h2>\n

1. Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u1ef1c hi\u1ec7n nh\u01b0 sau: Ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u00f3a \u0111\u01a1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf, ch\u1eadm nh\u1ea5t l\u00e0 trong c\u00f9ng ng\u00e0y g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

2. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>\n

a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

b<\/span>)\u00a0<\/span>H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

c<\/span>)\u00a0<\/span>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan (t\u1ed5 ch\u1ee9c thanh to\u00e1n, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi ng\u01b0\u1eddi mua \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 7. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span>\n<\/h2>\n

1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi\u00a0<\/span>thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0<\/span>sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh<\/span>\u00a0t\u1ea1i<\/span>\u00a0<\/span><\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/span>, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec\u00a0<\/span>c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo<\/span>\u00a0ng\u01b0\u1eddi b\u00e1n<\/span>\u00a0s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd<\/span>\u00a0sai s\u00f3t<\/span>\u00a0l\u1ea7n \u0111\u1ea7u<\/span>;<\/span><\/p>\n

d) Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra l\u00e0 th\u00f4ng b\u00e1o\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T\u00a0c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m th\u00f4ng tin s\u1ed1 v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o);<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;<\/span><\/p>\n

e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Sau th\u1eddi h\u1ea1n\u00a0<\/span>chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p;<\/p>\n

c) Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i\u00a0<\/a>M\u1eabu 01\/TH-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP).<\/span><\/p>\n

3. Vi\u1ec7c<\/span>\u00a0<\/span>khai b\u1ed5<\/span>\u00a0sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan\u00a0<\/span>c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 8. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n

2. Doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo m\u00f4 h\u00ecnh kinh doanh (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng; \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c; d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/p>\n

3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

b) Th\u00f4ng tin ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf);\u00a0<\/span><\/p>\n

c) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;<\/span><\/p>\n

d) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u0111) M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

4. Gi\u1ea3i ph\u00e1p c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf: M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, theo d\u1ea3i k\u00fd t\u1ef1 cho t\u1eebng c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng l\u1eafp.<\/p>\n

5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n

a) X\u00e2y d\u1ef1ng, c\u00f4ng b\u1ed1 th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n, nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf;<\/p>\n

b) Ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u0103n c\u1ee9 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n tri\u1ec3n khai k\u1ebft n\u1ed1i th\u00f4ng tin t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu b\u00e1n l\u1ebb c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t sau khi th\u1ed1ng nh\u1ea5t v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n;<\/p>\n

c) X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y;<\/p>\n

d) H\u01b0\u1edbng d\u1eabn tri\u1ec3n khai vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tham gia d\u1ef1 th\u01b0\u1edfng.<\/span><\/p>\n

6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>\n

a) \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP;<\/p>\n

b) L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 \u0110i\u1ec1u n\u00e0y;<\/p>\n

c) C\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng d\u1ea3i k\u00fd t\u1ef1 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c v\u00e0 duy nh\u1ea5t;<\/p>\n

d) Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n cho c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>\n

\n<\/a>\u0110i\u1ec1u 9. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb<\/span>\n<\/h2>\n

1. C\u1ee5c Thu\u1ebf in, kh\u1edfi t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh bi\u00ean lai thu\u1ebf\u00a0<\/a>M\u1eabu CTT50 Ph\u1ee5 l\u1ee5c I.C\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in, \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai v\u00e0 thu n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n, thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba b\u00e0n Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt Danh s\u00e1ch \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf tr\u00ecnh C\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t. Nh\u1eefng \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf l\u00e0 \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 03 \u0111i\u1ec1u ki\u1ec7n: kh\u00f4ng c\u00f3 \u0111i\u1ec3m thu, ch\u01b0a th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 thu\u1ed9c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n.<\/p>\n

3. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 nhu\u00a0<\/b>c\u1ea7u s\u1eed d\u1ee5ng\u00a0<\/b>c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

4.\u00a0<\/span>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong<\/span>\u00a0tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0<\/b>B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 10. Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>\n<\/h2>\n

1. Ti\u00ea<\/span>u\u00a0ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua<\/span><\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>\n

b) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>5<\/span>\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

c) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5; gi\u1ea3i ph\u00e1p truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p sao l\u01b0u, kh\u00f4i ph\u1ee5c, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

\u2013 C\u00f3 t\u00e0i li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ef9 thu\u1eadt th\u00e0nh c\u00f4ng v\u1ec1 gi\u1ea3i ph\u00e1p truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2.\u00a0<\/span>Ti\u00eau ch\u00ed\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a)\u00a0<\/span>V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/span><\/p>\n

b)\u00a0<\/span>V\u1ec1 t\u00e0i ch\u00ednh:\u00a0<\/span>C\u00f3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t\u00a0<\/span>ng\u00e2n h\u00e0ng<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0v\u1edbi gi\u00e1 tr\u1ecb<\/span>\u00a0kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/span>\u00a0\u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i\u00a0<\/span>ro\u00a0<\/span>v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y\u00a0<\/span>ra trong\u00a0<\/span>qu\u00e1 tr\u00ecnh\u00a0<\/span>cung\u00a0<\/span>c\u1ea5p d\u1ecbch v\u1ee5<\/span>;<\/span><\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>20\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i, nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u00ean m\u00f4i tr\u01b0\u1eddng trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh v\u00e0 trung t\u00e2m d\u1eef li\u1ec7u d\u1ef1 ph\u00f2ng. Trung t\u00e2m d\u1ef1 ph\u00f2ng c\u00e1ch xa trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh t\u1ed1i thi\u1ec3u 20km v\u00e0 s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng khi h\u1ec7 th\u1ed1ng ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o, ng\u0103n ch\u1eb7n c\u00e1c truy c\u1eadp kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia;<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u;<\/span><\/p>\n

\u2013 K\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3 ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 2 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 20 Mbps; s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c h\u00e0ng \u0111\u1ee3i (Queue) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i; s\u1eed d\u1ee5ng giao th\u1ee9c SOAP\/TCP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/span><\/p>\n

3. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a) \u0110\u0103ng t\u1ea3i c\u00f4ng khai th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng c\u00f4ng khai t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1ed3 s\u01a1 v\u0103n b\u1ea3n cung c\u1ea5p. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 h\u1ee7y th\u00f4ng tin c\u00f4ng khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) L<\/span>\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n k\u00e8m theo h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt v\u00e0 ki\u1ec3m tra truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u gi\u1eefa hai b\u00ean. Sau khi k\u1ebft n\u1ed1i th\u00e0nh c\u00f4ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u2013 Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ed1ng nh\u1ea5t c\u00e1c n\u1ed9i dung v\u1ec1 \u1ee7y quy\u1ec1n c\u1ea5p<\/span>\u00a0m\u00e3 trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\u00a0g\u1eb7p s\u1ef1 c\u1ed1<\/span>\u00a0ho\u1eb7c \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 11. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>\n<\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CPA\u00a0tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/span><\/h2>\n

2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1eeb tr\u01b0\u1edbc 01 th\u00e1ng 7 n\u0103m 2022; ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/p>\n

3<\/span>.\u00a0<\/span>T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

a) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf;<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 s\u1ed1\u00a0191\/2010\/TT-BTC\u00a0ng\u00e0y 01\/12\/2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i;<\/span><\/p>\n

c) Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC\u00a0ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

<\/a>d) Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>39\/2014\/TT-BTC\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n

\u0111) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC\u00a0ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0526\/Q\u0110-BTC\u00a0ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

e) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a02660\/Q\u0110-BTC\u00a0ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9\u00a0 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC\u00a0ng\u00e0y 23\/6\/2015;<\/span><\/p>\n

g) Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

h) Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2017\/TT-BTC\u00a0ng\u00e0y 27\/4\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/span><\/p>\n

i) Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

k) Th\u00f4ng t\u01b0 s\u1ed1\u00a088\/2020\/TT-BTC\u00a0ng\u00e0y 30\/10\/2020 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 2 Ph\u1ee5 l\u1ee5c:\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0\u00e1p d\u1ee5ng cho c\u01a1 quan thu\u1ebf khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, bi\u00ean lai;\u00a0<\/a>Ph\u1ee5 l\u1ee5c II\u00a0h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb m\u1ed9t s\u1ed1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

5. L\u1ed9 tr\u00ecnh tri\u1ec3n khai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eb5n s\u00e0ng ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb v\u00e0 k\u1ebft n\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1eadn d\u1ee5ng m\u1ecdi ngu\u1ed3n l\u1ef1c v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n c\u00f3 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n. Khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 n\u0103ng l\u1ef1c tham gia cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

b) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 l\u1ed9 tr\u00ecnh, c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o c\u00f4ng khai minh b\u1ea1ch. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00f3 nhu c\u1ea7u k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2021 (theo th\u00f4ng tin qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf) \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng l\u1edbn v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p.<\/p>\n

\n<\/a>\u0110i\u1ec1u 12. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/span>\n<\/h2>\n

1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/<\/span>5<\/span>\/<\/span>2010 v\u00e0\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span>s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/<\/span>01<\/span>\/<\/span>2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span>, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y theo l\u1ed9 tr\u00ecnh th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf\u00a0<\/span>ti\u1ebfp nh\u1eadn\u00a0d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018, Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/5<\/span>\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/01<\/span>\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 c\u00e1c c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n gi\u1ed1ng v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01<\/span>\u00a0th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

4. Bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0\u00a0<\/span>bi\u00ean lai thu thu\u1ebf \u0111\u01b0\u1ee3c in theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf\u00a0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai thu\u1ebf, bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean th\u00ec s\u1eed d\u1ee5ng M\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a011\/2020\/N\u0110-CP\u00a0ng\u00e0y 20\/01\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 34, \u0110i\u1ec1u 36, \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

5. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0102\/2008\/Q\u0110-BTC\u00a0ng\u00e0y 12\/11\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn h\u1ebft ng\u00e0y 30<\/span>\u00a0th\u00e1ng\u00a06<\/span>\u00a0n\u0103m\u00a02022<\/span>. Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/b>\u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0tr\u01b0\u1edbc ng\u00e0y 01<\/span>\u00a0<\/span>th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

6. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/p>\n

7. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n
\n


N\u01a1i nh\u1eadn:
<\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\u00a0 c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n,
\u00a0 S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc
\u00a0 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\u2013 C\u00f4ng b\u00e1o;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf;
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, TCT (VT, CS).<\/span><\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG




Tr\u1ea7n Xu\u00e2n H\u00e0<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

\n<\/a>PH\u1ee4 L\u1ee4C I<\/span>\n<\/h2>\n

\n<\/a>\u00c1P D\u1ee4NG CHO C\u01a0 QUAN THU\u1ebe KHI \u0110\u1eb6T IN H\u00d3A \u0110\u01a0N, BI\u00caN LAI<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n
\n

STT<\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.A<\/p>\n<\/td>\n

\n

M\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 C\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.B<\/p>\n<\/td>\n

\n

M\u1eabu k\u00fd hi\u1ec7u ghi tr\u00ean bi\u00ean lai<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.C<\/p>\n<\/td>\n

\n

M\u1eabu bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.A<\/span>\n<\/h2>\n

\nM\u00c3 H\u00d3A \u0110\u01a0N, BI\u00caN LAI C\u1ee6A C\u1ee4C THU\u1ebe C\u00c1C T\u1ec8NH, TH\u00c0NH PH\u1ed0 V\u00c0 C\u1ee4C THU\u1ebe DOANH NGHI\u1ec6P L\u1edaN PH\u00c1T H\u00c0NH<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>78\/2021<\/span>\/TT-BTC<\/span>\u00a0<\/span>ng\u00e0y\u00a0<\/span>17\u00a0<\/span>th\u00e1ng<\/span>\u00a09\u00a0<\/span>n\u0103m\u00a0<\/span>2021<\/span>\u00a0c\u1ee7a\u00a0<\/span>B\u1ed9 tr\u01b0\u1edfng<\/span>\u00a0B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

01<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/span><\/p>\n<\/td>\n

\n

3<\/span>4<\/p>\n<\/td>\n

\n

B\u00ecnh Thu\u1eadn<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

02<\/span><\/p>\n<\/td>\n

\n

H\u1ea3i Ph\u00f2ng<\/span><\/p>\n<\/td>\n

\n

3<\/span>5<\/p>\n<\/td>\n

\n

V\u0169ng T\u00e0u<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

03<\/span><\/p>\n<\/td>\n

\n

H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n<\/td>\n

\n

3<\/span>6<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Nai<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

04<\/p>\n<\/td>\n

\n

\u0110\u00e0 N\u1eb5ng<\/p>\n<\/td>\n

\n

37<\/p>\n<\/td>\n

\n

B\u00ecnh D\u01b0\u01a1ng<\/p>\n<\/td>\n<\/tr>\n

\n

06<\/p>\n<\/td>\n

\n

Nam\u00a0\u0110\u1ecbnh<\/p>\n<\/td>\n

\n

38<\/p>\n<\/td>\n

\n

B\u00ecnh Ph\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n

\n

07<\/p>\n<\/td>\n

\n

H\u00e0 Nam<\/p>\n<\/td>\n

\n

39<\/p>\n<\/td>\n

\n

T\u00e2y Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

08<\/p>\n<\/td>\n

\n

H\u1ea3i D\u01b0\u01a1ng<\/p>\n<\/td>\n

\n

40<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Nam<\/p>\n<\/td>\n<\/tr>\n

\n

09<\/p>\n<\/td>\n

\n

H\u01b0ng Y\u00ean<\/p>\n<\/td>\n

\n

41<\/p>\n<\/td>\n

\n

B\u00ecnh \u0110\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

\n

10<\/p>\n<\/td>\n

\n

Th\u00e1i B\u00ecnh<\/p>\n<\/td>\n

\n

42<\/p>\n<\/td>\n

\n

Kh\u00e1nh H\u00f2a<\/p>\n<\/td>\n<\/tr>\n

\n

11<\/p>\n<\/td>\n

\n

Long An<\/p>\n<\/td>\n

\n

43<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ng\u00e3i<\/p>\n<\/td>\n<\/tr>\n

\n

12<\/p>\n<\/td>\n

\n

Ti\u1ec1n Giang<\/p>\n<\/td>\n

\n

44<\/p>\n<\/td>\n

\n

Ph\u00fa Y\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

13<\/p>\n<\/td>\n

\n

B\u1ebfn Tre<\/p>\n<\/td>\n

\n

45<\/p>\n<\/td>\n

\n

Ninh Thu\u1eadn<\/p>\n<\/td>\n<\/tr>\n

\n

14<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Th\u00e1p<\/p>\n<\/td>\n

\n

46<\/p>\n<\/td>\n

\n

Th\u00e1i Nguy\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

15<\/p>\n<\/td>\n

\n

V\u0129nh Long<\/p>\n<\/td>\n

\n

47<\/p>\n<\/td>\n

\n

B\u1eafc K\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

\n

16<\/p>\n<\/td>\n

\n

An Giang<\/p>\n<\/td>\n

\n

48<\/p>\n<\/td>\n

\n

Cao B\u1eb1ng<\/p>\n<\/td>\n<\/tr>\n

\n

17<\/p>\n<\/td>\n

\n

Ki\u00ean Giang<\/p>\n<\/td>\n

\n

49<\/p>\n<\/td>\n

\n

L\u1ea1ng S\u01a1n<\/p>\n<\/td>\n<\/tr>\n

\n

18<\/p>\n<\/td>\n

\n

C\u1ea7n Th\u01a1<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

Tuy\u00ean Quang<\/p>\n<\/td>\n<\/tr>\n

\n

19<\/p>\n<\/td>\n

\n

B\u1ea1c Li\u00eau<\/p>\n<\/td>\n

\n

51<\/p>\n<\/td>\n

\n

H\u00e0 Giang<\/p>\n<\/td>\n<\/tr>\n

\n

20<\/p>\n<\/td>\n

\n

C\u00e0 Mau<\/p>\n<\/td>\n

\n

52<\/p>\n<\/td>\n

\n

Y\u00ean B\u00e1i<\/p>\n<\/td>\n<\/tr>\n

\n

21<\/p>\n<\/td>\n

\n

Tr\u00e0 Vinh<\/p>\n<\/td>\n

\n

53<\/p>\n<\/td>\n

\n

L\u00e0o Cai<\/p>\n<\/td>\n<\/tr>\n

\n

22<\/p>\n<\/td>\n

\n

S\u00f3c Tr\u0103ng<\/p>\n<\/td>\n

\n

54<\/p>\n<\/td>\n

\n

H\u00f2a B\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

23<\/p>\n<\/td>\n

\n

B\u1eafc Ninh<\/p>\n<\/td>\n

\n

55<\/p>\n<\/td>\n

\n

S\u01a1n La<\/p>\n<\/td>\n<\/tr>\n

\n

24<\/p>\n<\/td>\n

\n

B\u1eafc Giang<\/p>\n<\/td>\n

\n

56<\/p>\n<\/td>\n

\n

\u0110i\u1ec7n Bi\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

25<\/p>\n<\/td>\n

\n

V\u0129nh Ph\u00fac<\/p>\n<\/td>\n

\n

57<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

26<\/p>\n<\/td>\n

\n

Ph\u00fa Th\u1ecd<\/p>\n<\/td>\n

\n

58<\/p>\n<\/td>\n

\n

L\u00e2m \u0110\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

27<\/p>\n<\/td>\n

\n

Ninh B\u00ecnh<\/p>\n<\/td>\n

\n

59<\/p>\n<\/td>\n

\n

Gia Lai<\/p>\n<\/td>\n<\/tr>\n

\n

28<\/p>\n<\/td>\n

\n

Thanh H\u00f3a<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

\u0110\u1eafk L\u1eafk<\/p>\n<\/td>\n<\/tr>\n

\n

29<\/p>\n<\/td>\n

\n

Ngh\u1ec7 An<\/p>\n<\/td>\n

\n

61<\/p>\n<\/td>\n

\n

Kon Tum<\/p>\n<\/td>\n<\/tr>\n

\n

30<\/p>\n<\/td>\n

\n

H\u00e0 T\u0129nh<\/p>\n<\/td>\n

\n

62<\/p>\n<\/td>\n

\n

Lai Ch\u00e2u<\/p>\n<\/td>\n<\/tr>\n

\n

31<\/p>\n<\/td>\n

\n

Qu\u1ea3ng B\u00ecnh<\/p>\n<\/td>\n

\n

63<\/p>\n<\/td>\n

\n

H\u1eadu Giang<\/p>\n<\/td>\n<\/tr>\n

\n

32<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Tr\u1ecb<\/p>\n<\/td>\n

\n

64<\/p>\n<\/td>\n

\n

\u0110\u1eafk N\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

33<\/p>\n<\/td>\n

\n

Th\u1eeba Thi\u00ean \u2013 Hu\u1ebf<\/p>\n<\/td>\n

\n

65<\/p>\n<\/td>\n

\n

C\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

PH\u1ee4 L\u1ee4C I.B<\/b><\/p>\n

\nM\u1eaaU K\u00dd HI\u1ec6U GHI TR\u00caN BI\u00caN LAI<\/span>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC\u00a0<\/span>ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n

1. K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai c\u00f3 10 k\u00fd t\u1ef1,\u00a0<\/i>g\u1ed3m:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u th\u1ec3 hi\u1ec7n lo\u1ea1i bi\u00ean lai (01 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1; 02 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1.)<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n t\u00ean bi\u00ean lai (\u201cBLP\u201d).<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n s\u1ed1\u00a0<\/i><\/b>li\u00ean bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai c\u00f3 03 li\u00ean k\u00fd hi\u1ec7u l\u00e0 \u201c3\u201d.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa nh\u00f3m k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi nh\u00f3m 03 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai.<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai.<\/span><\/p>\n

V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01BLP2-001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1), 02 li\u00ean, m\u1eabu th\u1ee9 1.<\/span><\/p>\n

2. K\u00fd hi\u1ec7u bi\u00ean lai g\u1ed3m 08 k\u00fd t\u1ef1:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 m\u00e3 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I.A v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai do C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 nh\u00f3m hai trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u bi\u00ean lai. \u0110\u1ed1i v\u1edbi bi\u00ean lai do c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in, t\u1ef1 in th\u00ec 02 k\u00fd t\u1ef1 n\u00e0y l\u00e0 02 k\u00fd t\u1ef1 \u0111\u1ea7u c\u1ee7a k\u00fd hi\u1ec7u bi\u00ean lai.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa c\u00e1c k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi ba k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a bi\u00ean lai.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n n\u0103m in bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai in n\u0103m 2022 th\u00ec ghi l\u00e0 22.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c bi\u00ean lai. C\u1ee5 th\u1ec3: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 in k\u00fd hi\u1ec7u l\u00e0 T; bi\u00ean lai \u0111\u1eb7t in k\u00fd hi\u1ec7u l\u00e0 P.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/span>K\u00fd hi\u1ec7u\u00a0<\/span>01AA<\/span>-22<\/span>P<\/span>\u00a0\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed do C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.C<\/span>\n<\/h2>\n

\n\u00a0<\/span><\/a>M\u1eaaU BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u01a0 QUAN THU\u1ebe S\u1eec D\u1ee4NG KHI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u00c1 NH\u00c2N<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
T\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\u2014\u2014\u2014\u2013<\/b><\/p>\n

C\u01a1 quan thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/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<\/b><\/p>\n

BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd
<\/b>(Li\u00ean 1: B\u00e1o so\u00e1t)<\/i><\/p>\n<\/td>\n

\n

M\u1eabu:\u00a0CTT50<\/b>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n

K\u00fd hi\u1ec7u:<\/p>\n

S\u1ed1:<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

C\u0103n c\u1ee9 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1: \u2026. ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026\u2026.<\/p>\n

N\u1ed9i dung thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o<\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/p>\n

\u2013 Thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TNCN: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TT\u0110B: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Thu\u1ebf T\u00e0i nguy\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Ph\u00ed BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 thu\u1ebf n\u1ed9p k\u1ef3 n\u00e0y:<\/p>\n

S\u1ed1 thu\u1ebf n\u1ee3 k\u1ef3 tr\u01b0\u1edbc (n\u1ebfu c\u00f3):<\/p>\n

T\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf n\u1ed9p:<\/p>\n<\/td>\n

\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n


NG\u01af\u1edcI VI\u1ebeT BI\u00caN LAI<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n


NG\u01af\u1edcI THU TI\u1ec0N<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n

\u2026., ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i>
NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa \u00fd:<\/i><\/p>\n

\u2013 Li\u00ean 1: B\u00e1o so\u00e1t<\/i><\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/i><\/p>\n

\u2013 Li\u00ean 3: L\u01b0u<\/i><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n li\u00ean.<\/i><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C II<\/span>\n<\/h2>\n

\n<\/a>C\u00c1C M\u1eaaU H\u00d3A \u0110\u01a0N\/BI\u00caN LAI \u0110I\u1ec6N T\u1eec HI\u1ec2N TH\u1eca THAM KH\u1ea2O<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n
\n

S<\/b>TT<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o<\/b><\/p>\n<\/td>\n

\n

T\u00ean\u00a0<\/span><\/b>lo\u1ea1i h\u00f3a \u0111\u01a1n\/bi\u00ean lai<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 1<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 2<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 3<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 4<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 5<\/p>\n<\/td>\n

\n

Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

M\u1eabu<\/span>\u00a0tham kh\u1ea3o s\u1ed1 6<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 1<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN \u0110\u01a0N V\u1eca D\u1ef0 TR\u1eee:\u00a0<\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA<\/b><\/p>\n

(Ch\u1ec9 s\u1eed d\u1ee5ng cho b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia)<\/p>\n

Ng\u00e0y\u2026\u2026.th\u00e1ng \u2026..n\u0103m \u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u:\u2026\u2026\u2026\u2026.<\/span>.<\/p>\n

S\u1ed1\u2026\u2026\u2026\u2026.<\/span>\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n h\u00e0ng:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 CMND\/CCCD\/ H\u1ed9 chi\u1ebfu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. t\u1ea1i ng\u00e2n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 TT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

a<\/p>\n<\/td>\n

\n

b<\/p>\n<\/td>\n

\n

c<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3\u00a0=\u00a01\u00d72<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/h3>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 2<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG<\/b><\/p>\n

Ng\u00e0y\u2026 th\u00e1ng \u2026. n\u0103m \u2026\u2026\u2026<\/i><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 t\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

B\u00e1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\u2026\u2026\u2026.ng\u00e0y \u2026. th\u00e1ng \u2026 n\u0103m \u2026. c\u1ee7a:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c b\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n

Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u00a0S\u1ed1 t\u00e0i kho\u1ea3n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba \u0111i\u1ec3m v\u1eadn chuy\u1ec3n h\u00e0ng \u0111\u1ebfn(*)<\/sup>:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Th\u1eddi gian v\u1eadn chuy\u1ec3n (*): T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean t\u00e0i s\u1ea3n<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/p>\n<\/td>\n

\n

(2)<\/p>\n<\/td>\n

\n

(3)<\/p>\n<\/td>\n

\n

(4)<\/p>\n<\/td>\n

\n

(5)<\/p>\n<\/td>\n

\n

(6)<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n\n\n
\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u1ea7n gia h\u1ea1n th\u1eddi gian v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3)\u00a0(*)<\/sup>:<\/b><\/p>\n

\u2013 L\u00fd do gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Th\u1eddi gian gia h\u1ea1n v\u1eadn chuy\u1ec3n: T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n

\u2013 \u0110\u01a1n v\u1ecb gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1ecb t\u1ecbch thu)<\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 3<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 22 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 9852<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: C\u00f4ng ty TNHH B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd A<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9: 45 ph\u1ed1 X, qu\u1eadn Y, th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n: VN\u0110<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/b><\/p>\n<\/td>\n

\n

2<\/b><\/p>\n<\/td>\n

\n

3<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026.% Ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 4<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 6830<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n USD<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Ti\u1ec1n thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

T\u1ef7 gi\u00e1 (USD\/VND)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

7 = 4\u00d76<\/p>\n<\/td>\n

\n

8 = 6\u00d77<\/p>\n<\/td>\n

\n

9 = 7+8<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 5<\/span><\/b><\/p>\n\n\n\n\n\n
\n

T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n: \u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u1ecba ch\u1ec9:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n

\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>PHI\u1ebeU XU\u1ea4T KHO H\u00c0NG G\u1eecI B\u00c1N \u0110\u1ea0I L\u00dd<\/b><\/p>\n

Ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i><\/p>\n

C\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n

c\u1ee7a \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 v\u1edbi (t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) \u2026\u2026\u2026\u2026.. MST:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 H\u1ee3p \u0111\u1ed3ng s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Xu\u1ea5t t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Nh\u1eadp t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean nh\u00e3n hi\u1ec7u, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t v\u1eadt t\u01b0 (s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a)<\/b><\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

T\u1ed5ng c\u1ed9ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca
<\/b>(Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn Phi\u1ebfu xu\u1ea5t kho)<\/i><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 6<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m 20\u2026\u2026.<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 01GTKT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 01AA\/22P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t GTGT: \u2026\u2026\u2026\u2026\u2026\u2026..% Ti\u1ec1n thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe:<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 02GTTT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 03AA\/23P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

(In t\u1ea1i C\u00f4ng ty in\u2026\u2026\u2026., M\u00e3 s\u1ed1 thu\u1ebf\u2026\u2026\u2026\u2026\u2026..)<\/p>\n

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n\n\n\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\u2014\u2014-<\/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<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 78\/2021\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/b><\/p>\n

<\/a>TH\u00d4NG T\u01af<\/span><\/b><\/p>\n

<\/a>H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe NG\u00c0Y 13 TH\u00c1NG 6 N\u0102M 2019, NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>123\/2020\/N\u0110-CP<\/a>\u00a0NG\u00c0Y 19 TH\u00c1NG 10 N\u0102M 2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y\u00a0<\/span><\/i>20\u00a0<\/span><\/i>th\u00e1ng\u00a0<\/span><\/i>11<\/span><\/i>\u00a0n\u0103m 20<\/span><\/i>15<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/span><\/i>G<\/span><\/i>iao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<\/span><\/i>Lu\u1eadt\u00a0<\/span><\/i>Q<\/span><\/i>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019,\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>.<\/span><\/i><\/p>\n

\n<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span>\n<\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>Lu\u1eadt\u00a0<\/span>Q<\/span>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span>\u00a0(sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) bao g\u1ed3m:<\/span><\/p>\n

1. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c; x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t; h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>;<\/span>\u00a0<\/span>t<\/span>i\u00eau ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi<\/span>\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>.<\/span><\/p>\n

2. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n gi\u1ea5y g\u1ed3m: t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n

3. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span>\n<\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 3. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>\n<\/h2>\n

1.\u00a0<\/span>Nguy\u00ean t\u1eafc \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

a)\u00a0Ng\u01b0\u1eddi b\u00e1n h\u00e0ng<\/span>\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c\u00a0\u0111\u01b0\u1ee3c<\/span>\u00a0quy\u1ec1n\u00a0\u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba<\/span>\u00a0l\u00e0 b\u00ean\u00a0c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n,<\/span>\u00a0l\u00e0\u00a0<\/span>\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0s\u1eed d\u1ee5ng\u00a0h<\/span>\u00f3a\u00a0\u0111\u01a1n\u00a0<\/span>\u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0\u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5. Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

b) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n (h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn) gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

c) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp\u00a0<\/b>l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\u00a0<\/span>ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0\u00a0<\/span>ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

\u0111) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u1ec3 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c bi\u1ebft v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n. Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h<\/span>\u00f3a\u00a0\u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean th\u00ec b\u00ean \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m h\u1ee7y c\u00e1c ni\u00eam y\u1ebft, th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) th\u00ec b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c\u00a0<\/b>th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

g) B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1); th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m);<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean;<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m t\u1ea1i\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i Ph\u1ea7n 5 \u201cDanh s\u00e1ch ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng\u201d \u0111i\u1ec1n th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng c\u1ee7a c\u1ea3 hai b\u00ean;<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i c\u1ed9t 5 Ph\u1ea7n 6 \u201c\u0110\u0103ng k\u00fd \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n\u201d \u0111i\u1ec1n th\u00f4ng tin t\u00ean, t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 4. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

\u2013 S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/span><\/p>\n

\u2013 S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

\u2013 S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/span><\/p>\n

\u2013 S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

\u2013 S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c\u00a0<\/span>ch\u1ee9ng t\u1eeb\u00a0<\/span>\u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c<\/span>\u00a0s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/span>\u00a0\u0111i\u1ec7n t\u1eed<\/span>, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span>\u00a0\u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23;<\/span><\/p>\n

\u2013 M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia\u00a0ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

+ Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef G: \u00c1p d\u1ee5ng\u00a0<\/span>\u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/span><\/p>\n

\u2013 T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

+ \u201c1C22TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;\u00a0<\/span><\/p>\n

+ \u201c2C22TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1C23LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ \u201c1K23TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1K22DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ \u201c6K22NAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c6K22BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i<\/span>\u00a0l\u00fd\u00a0<\/span>\u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

<\/a>2. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0\u00a0<\/span>m\u1ed9t nh\u00f3m g\u1ed3m 11 k\u00fd t\u1ef1\u00a0<\/span>th\u1ec3 hi\u1ec7n<\/span>\u00a0c\u00e1c th\u00f4ng tin v\u1ec1:<\/span>\u00a0t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n (m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu)<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u00e1u (06) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

+ 01GTKT: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ 02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/span><\/p>\n

+ 07KPTQ: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span><\/p>\n

+ 03XKNB: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/span><\/p>\n

+ 04HGDL: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n, b\u1eaft \u0111\u1ea7u b\u1eb1ng 001 v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 999.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 m\u1ed9t nh\u00f3m g\u1ed3m 08 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1: C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; n\u0103m \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n m\u00e3 c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I.A\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i Vi\u1ec7t Nam g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo g\u1ed3m hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 m\u1ed9t (01) k\u00fd t\u1ef1 l\u00e0 ch\u1eef c\u00e1i P th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span>\u00a0V\u00ed d\u1ee5: N\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22P; n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23P;<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in:<\/span><\/p>\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u201c01GTKT3\/001\u201d, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u201c01AA\/22P\u201d: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu s\u1ed1 001 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 3 li\u00ean do C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

c) L<\/span>i\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 3 li\u00ean trong \u0111\u00f3:<\/span><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u;<\/span><\/p>\n

\u2013\u00a0Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua<\/span>;<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9.<\/span><\/p>\n

d) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in g\u1ed3m\u00a0<\/span>03 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 01\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT;<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 02\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 5. Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0n\u1ebfu thu\u1ed9c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o (<\/a>M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301. Trong th\u1eddi gian m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (chuy\u1ec3n t\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0\u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 6. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span>\n<\/h2>\n

1. Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u1ef1c hi\u1ec7n nh\u01b0 sau: Ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u00f3a \u0111\u01a1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf, ch\u1eadm nh\u1ea5t l\u00e0 trong c\u00f9ng ng\u00e0y g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

2. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>\n

a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

b<\/span>)\u00a0<\/span>H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

c<\/span>)\u00a0<\/span>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan (t\u1ed5 ch\u1ee9c thanh to\u00e1n, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi ng\u01b0\u1eddi mua \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 7. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span>\n<\/h2>\n

1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi\u00a0<\/span>thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0<\/span>sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh<\/span>\u00a0t\u1ea1i<\/span>\u00a0<\/span><\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/span>, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec\u00a0<\/span>c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo<\/span>\u00a0ng\u01b0\u1eddi b\u00e1n<\/span>\u00a0s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd<\/span>\u00a0sai s\u00f3t<\/span>\u00a0l\u1ea7n \u0111\u1ea7u<\/span>;<\/span><\/p>\n

d) Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra l\u00e0 th\u00f4ng b\u00e1o\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T\u00a0c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m th\u00f4ng tin s\u1ed1 v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o);<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;<\/span><\/p>\n

e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Sau th\u1eddi h\u1ea1n\u00a0<\/span>chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p;<\/p>\n

c) Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i\u00a0<\/a>M\u1eabu 01\/TH-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP).<\/span><\/p>\n

3. Vi\u1ec7c<\/span>\u00a0<\/span>khai b\u1ed5<\/span>\u00a0sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan\u00a0<\/span>c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 8. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n

2. Doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo m\u00f4 h\u00ecnh kinh doanh (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng; \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c; d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/p>\n

3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

b) Th\u00f4ng tin ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf);\u00a0<\/span><\/p>\n

c) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;<\/span><\/p>\n

d) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u0111) M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

4. Gi\u1ea3i ph\u00e1p c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf: M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, theo d\u1ea3i k\u00fd t\u1ef1 cho t\u1eebng c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng l\u1eafp.<\/p>\n

5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n

a) X\u00e2y d\u1ef1ng, c\u00f4ng b\u1ed1 th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n, nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf;<\/p>\n

b) Ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u0103n c\u1ee9 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n tri\u1ec3n khai k\u1ebft n\u1ed1i th\u00f4ng tin t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu b\u00e1n l\u1ebb c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t sau khi th\u1ed1ng nh\u1ea5t v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n;<\/p>\n

c) X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y;<\/p>\n

d) H\u01b0\u1edbng d\u1eabn tri\u1ec3n khai vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tham gia d\u1ef1 th\u01b0\u1edfng.<\/span><\/p>\n

6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>\n

a) \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP;<\/p>\n

b) L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 \u0110i\u1ec1u n\u00e0y;<\/p>\n

c) C\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng d\u1ea3i k\u00fd t\u1ef1 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c v\u00e0 duy nh\u1ea5t;<\/p>\n

d) Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n cho c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>\n

\n<\/a>\u0110i\u1ec1u 9. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb<\/span>\n<\/h2>\n

1. C\u1ee5c Thu\u1ebf in, kh\u1edfi t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh bi\u00ean lai thu\u1ebf\u00a0<\/a>M\u1eabu CTT50 Ph\u1ee5 l\u1ee5c I.C\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in, \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai v\u00e0 thu n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n, thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba b\u00e0n Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt Danh s\u00e1ch \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf tr\u00ecnh C\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t. Nh\u1eefng \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf l\u00e0 \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 03 \u0111i\u1ec1u ki\u1ec7n: kh\u00f4ng c\u00f3 \u0111i\u1ec3m thu, ch\u01b0a th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 thu\u1ed9c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n.<\/p>\n

3. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 nhu\u00a0<\/b>c\u1ea7u s\u1eed d\u1ee5ng\u00a0<\/b>c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

4.\u00a0<\/span>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong<\/span>\u00a0tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0<\/b>B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 10. Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>\n<\/h2>\n

1. Ti\u00ea<\/span>u\u00a0ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua<\/span><\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>\n

b) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>5<\/span>\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

c) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5; gi\u1ea3i ph\u00e1p truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p sao l\u01b0u, kh\u00f4i ph\u1ee5c, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

\u2013 C\u00f3 t\u00e0i li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ef9 thu\u1eadt th\u00e0nh c\u00f4ng v\u1ec1 gi\u1ea3i ph\u00e1p truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2.\u00a0<\/span>Ti\u00eau ch\u00ed\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a)\u00a0<\/span>V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/span><\/p>\n

b)\u00a0<\/span>V\u1ec1 t\u00e0i ch\u00ednh:\u00a0<\/span>C\u00f3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t\u00a0<\/span>ng\u00e2n h\u00e0ng<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0v\u1edbi gi\u00e1 tr\u1ecb<\/span>\u00a0kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/span>\u00a0\u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i\u00a0<\/span>ro\u00a0<\/span>v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y\u00a0<\/span>ra trong\u00a0<\/span>qu\u00e1 tr\u00ecnh\u00a0<\/span>cung\u00a0<\/span>c\u1ea5p d\u1ecbch v\u1ee5<\/span>;<\/span><\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>20\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i, nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u00ean m\u00f4i tr\u01b0\u1eddng trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh v\u00e0 trung t\u00e2m d\u1eef li\u1ec7u d\u1ef1 ph\u00f2ng. Trung t\u00e2m d\u1ef1 ph\u00f2ng c\u00e1ch xa trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh t\u1ed1i thi\u1ec3u 20km v\u00e0 s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng khi h\u1ec7 th\u1ed1ng ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o, ng\u0103n ch\u1eb7n c\u00e1c truy c\u1eadp kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia;<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u;<\/span><\/p>\n

\u2013 K\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3 ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 2 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 20 Mbps; s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c h\u00e0ng \u0111\u1ee3i (Queue) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i; s\u1eed d\u1ee5ng giao th\u1ee9c SOAP\/TCP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/span><\/p>\n

3. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a) \u0110\u0103ng t\u1ea3i c\u00f4ng khai th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng c\u00f4ng khai t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1ed3 s\u01a1 v\u0103n b\u1ea3n cung c\u1ea5p. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 h\u1ee7y th\u00f4ng tin c\u00f4ng khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) L<\/span>\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n k\u00e8m theo h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt v\u00e0 ki\u1ec3m tra truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u gi\u1eefa hai b\u00ean. Sau khi k\u1ebft n\u1ed1i th\u00e0nh c\u00f4ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u2013 Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ed1ng nh\u1ea5t c\u00e1c n\u1ed9i dung v\u1ec1 \u1ee7y quy\u1ec1n c\u1ea5p<\/span>\u00a0m\u00e3 trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\u00a0g\u1eb7p s\u1ef1 c\u1ed1<\/span>\u00a0ho\u1eb7c \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 11. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>\n<\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/span><\/h2>\n

2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1eeb tr\u01b0\u1edbc 01 th\u00e1ng 7 n\u0103m 2022; ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/p>\n

3<\/span>.\u00a0<\/span>T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

a) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf;<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 s\u1ed1\u00a0191\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 01\/12\/2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i;<\/span><\/p>\n

c) Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

<\/a>d) Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>39\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n

\u0111) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0526\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

e) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a02660\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9\u00a0 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015;<\/span><\/p>\n

g) Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

h) Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2017\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/4\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/span><\/p>\n

i) Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

k) Th\u00f4ng t\u01b0 s\u1ed1\u00a088\/2020\/TT-BTC\u00a0ng\u00e0y 30\/10\/2020 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 2 Ph\u1ee5 l\u1ee5c:\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0\u00e1p d\u1ee5ng cho c\u01a1 quan thu\u1ebf khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, bi\u00ean lai;\u00a0<\/a>Ph\u1ee5 l\u1ee5c II\u00a0h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb m\u1ed9t s\u1ed1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

5. L\u1ed9 tr\u00ecnh tri\u1ec3n khai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eb5n s\u00e0ng ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb v\u00e0 k\u1ebft n\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1eadn d\u1ee5ng m\u1ecdi ngu\u1ed3n l\u1ef1c v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n c\u00f3 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n. Khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 n\u0103ng l\u1ef1c tham gia cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

b) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 l\u1ed9 tr\u00ecnh, c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o c\u00f4ng khai minh b\u1ea1ch. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00f3 nhu c\u1ea7u k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2021 (theo th\u00f4ng tin qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf) \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng l\u1edbn v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p.<\/p>\n

\n<\/a>\u0110i\u1ec1u 12. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/span>\n<\/h2>\n

1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/<\/span>5<\/span>\/<\/span>2010 v\u00e0\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span>s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/<\/span>01<\/span>\/<\/span>2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span>, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y theo l\u1ed9 tr\u00ecnh th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf\u00a0<\/span>ti\u1ebfp nh\u1eadn\u00a0d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018, Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/5<\/span>\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/01<\/span>\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 c\u00e1c c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n gi\u1ed1ng v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01<\/span>\u00a0th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

4. Bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0\u00a0<\/span>bi\u00ean lai thu thu\u1ebf \u0111\u01b0\u1ee3c in theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf\u00a0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai thu\u1ebf, bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean th\u00ec s\u1eed d\u1ee5ng M\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a011\/2020\/N\u0110-CP\u00a0ng\u00e0y 20\/01\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 34, \u0110i\u1ec1u 36, \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

5. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0102\/2008\/Q\u0110-BTC\u00a0ng\u00e0y 12\/11\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn h\u1ebft ng\u00e0y 30<\/span>\u00a0th\u00e1ng\u00a06<\/span>\u00a0n\u0103m\u00a02022<\/span>. Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/b>\u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0tr\u01b0\u1edbc ng\u00e0y 01<\/span>\u00a0<\/span>th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

6. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/p>\n

7. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n
\n


N\u01a1i nh\u1eadn:
<\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\u00a0 c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n,
\u00a0 S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc
\u00a0 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\u2013 C\u00f4ng b\u00e1o;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf;
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, TCT (VT, CS).<\/span><\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG




Tr\u1ea7n Xu\u00e2n H\u00e0<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

\n<\/a>PH\u1ee4 L\u1ee4C I<\/span>\n<\/h2>\n

\n<\/a>\u00c1P D\u1ee4NG CHO C\u01a0 QUAN THU\u1ebe KHI \u0110\u1eb6T IN H\u00d3A \u0110\u01a0N, BI\u00caN LAI<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n
\n

STT<\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.A<\/p>\n<\/td>\n

\n

M\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 C\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.B<\/p>\n<\/td>\n

\n

M\u1eabu k\u00fd hi\u1ec7u ghi tr\u00ean bi\u00ean lai<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.C<\/p>\n<\/td>\n

\n

M\u1eabu bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.A<\/span>\n<\/h2>\n

\nM\u00c3 H\u00d3A \u0110\u01a0N, BI\u00caN LAI C\u1ee6A C\u1ee4C THU\u1ebe C\u00c1C T\u1ec8NH, TH\u00c0NH PH\u1ed0 V\u00c0 C\u1ee4C THU\u1ebe DOANH NGHI\u1ec6P L\u1edaN PH\u00c1T H\u00c0NH<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>78\/2021<\/span>\/TT-BTC<\/span>\u00a0<\/span>ng\u00e0y\u00a0<\/span>17\u00a0<\/span>th\u00e1ng<\/span>\u00a09\u00a0<\/span>n\u0103m\u00a0<\/span>2021<\/span>\u00a0c\u1ee7a\u00a0<\/span>B\u1ed9 tr\u01b0\u1edfng<\/span>\u00a0B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

01<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/span><\/p>\n<\/td>\n

\n

3<\/span>4<\/p>\n<\/td>\n

\n

B\u00ecnh Thu\u1eadn<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

02<\/span><\/p>\n<\/td>\n

\n

H\u1ea3i Ph\u00f2ng<\/span><\/p>\n<\/td>\n

\n

3<\/span>5<\/p>\n<\/td>\n

\n

V\u0169ng T\u00e0u<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

03<\/span><\/p>\n<\/td>\n

\n

H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n<\/td>\n

\n

3<\/span>6<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Nai<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

04<\/p>\n<\/td>\n

\n

\u0110\u00e0 N\u1eb5ng<\/p>\n<\/td>\n

\n

37<\/p>\n<\/td>\n

\n

B\u00ecnh D\u01b0\u01a1ng<\/p>\n<\/td>\n<\/tr>\n

\n

06<\/p>\n<\/td>\n

\n

Nam\u00a0\u0110\u1ecbnh<\/p>\n<\/td>\n

\n

38<\/p>\n<\/td>\n

\n

B\u00ecnh Ph\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n

\n

07<\/p>\n<\/td>\n

\n

H\u00e0 Nam<\/p>\n<\/td>\n

\n

39<\/p>\n<\/td>\n

\n

T\u00e2y Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

08<\/p>\n<\/td>\n

\n

H\u1ea3i D\u01b0\u01a1ng<\/p>\n<\/td>\n

\n

40<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Nam<\/p>\n<\/td>\n<\/tr>\n

\n

09<\/p>\n<\/td>\n

\n

H\u01b0ng Y\u00ean<\/p>\n<\/td>\n

\n

41<\/p>\n<\/td>\n

\n

B\u00ecnh \u0110\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

\n

10<\/p>\n<\/td>\n

\n

Th\u00e1i B\u00ecnh<\/p>\n<\/td>\n

\n

42<\/p>\n<\/td>\n

\n

Kh\u00e1nh H\u00f2a<\/p>\n<\/td>\n<\/tr>\n

\n

11<\/p>\n<\/td>\n

\n

Long An<\/p>\n<\/td>\n

\n

43<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ng\u00e3i<\/p>\n<\/td>\n<\/tr>\n

\n

12<\/p>\n<\/td>\n

\n

Ti\u1ec1n Giang<\/p>\n<\/td>\n

\n

44<\/p>\n<\/td>\n

\n

Ph\u00fa Y\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

13<\/p>\n<\/td>\n

\n

B\u1ebfn Tre<\/p>\n<\/td>\n

\n

45<\/p>\n<\/td>\n

\n

Ninh Thu\u1eadn<\/p>\n<\/td>\n<\/tr>\n

\n

14<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Th\u00e1p<\/p>\n<\/td>\n

\n

46<\/p>\n<\/td>\n

\n

Th\u00e1i Nguy\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

15<\/p>\n<\/td>\n

\n

V\u0129nh Long<\/p>\n<\/td>\n

\n

47<\/p>\n<\/td>\n

\n

B\u1eafc K\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

\n

16<\/p>\n<\/td>\n

\n

An Giang<\/p>\n<\/td>\n

\n

48<\/p>\n<\/td>\n

\n

Cao B\u1eb1ng<\/p>\n<\/td>\n<\/tr>\n

\n

17<\/p>\n<\/td>\n

\n

Ki\u00ean Giang<\/p>\n<\/td>\n

\n

49<\/p>\n<\/td>\n

\n

L\u1ea1ng S\u01a1n<\/p>\n<\/td>\n<\/tr>\n

\n

18<\/p>\n<\/td>\n

\n

C\u1ea7n Th\u01a1<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

Tuy\u00ean Quang<\/p>\n<\/td>\n<\/tr>\n

\n

19<\/p>\n<\/td>\n

\n

B\u1ea1c Li\u00eau<\/p>\n<\/td>\n

\n

51<\/p>\n<\/td>\n

\n

H\u00e0 Giang<\/p>\n<\/td>\n<\/tr>\n

\n

20<\/p>\n<\/td>\n

\n

C\u00e0 Mau<\/p>\n<\/td>\n

\n

52<\/p>\n<\/td>\n

\n

Y\u00ean B\u00e1i<\/p>\n<\/td>\n<\/tr>\n

\n

21<\/p>\n<\/td>\n

\n

Tr\u00e0 Vinh<\/p>\n<\/td>\n

\n

53<\/p>\n<\/td>\n

\n

L\u00e0o Cai<\/p>\n<\/td>\n<\/tr>\n

\n

22<\/p>\n<\/td>\n

\n

S\u00f3c Tr\u0103ng<\/p>\n<\/td>\n

\n

54<\/p>\n<\/td>\n

\n

H\u00f2a B\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

23<\/p>\n<\/td>\n

\n

B\u1eafc Ninh<\/p>\n<\/td>\n

\n

55<\/p>\n<\/td>\n

\n

S\u01a1n La<\/p>\n<\/td>\n<\/tr>\n

\n

24<\/p>\n<\/td>\n

\n

B\u1eafc Giang<\/p>\n<\/td>\n

\n

56<\/p>\n<\/td>\n

\n

\u0110i\u1ec7n Bi\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

25<\/p>\n<\/td>\n

\n

V\u0129nh Ph\u00fac<\/p>\n<\/td>\n

\n

57<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

26<\/p>\n<\/td>\n

\n

Ph\u00fa Th\u1ecd<\/p>\n<\/td>\n

\n

58<\/p>\n<\/td>\n

\n

L\u00e2m \u0110\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

27<\/p>\n<\/td>\n

\n

Ninh B\u00ecnh<\/p>\n<\/td>\n

\n

59<\/p>\n<\/td>\n

\n

Gia Lai<\/p>\n<\/td>\n<\/tr>\n

\n

28<\/p>\n<\/td>\n

\n

Thanh H\u00f3a<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

\u0110\u1eafk L\u1eafk<\/p>\n<\/td>\n<\/tr>\n

\n

29<\/p>\n<\/td>\n

\n

Ngh\u1ec7 An<\/p>\n<\/td>\n

\n

61<\/p>\n<\/td>\n

\n

Kon Tum<\/p>\n<\/td>\n<\/tr>\n

\n

30<\/p>\n<\/td>\n

\n

H\u00e0 T\u0129nh<\/p>\n<\/td>\n

\n

62<\/p>\n<\/td>\n

\n

Lai Ch\u00e2u<\/p>\n<\/td>\n<\/tr>\n

\n

31<\/p>\n<\/td>\n

\n

Qu\u1ea3ng B\u00ecnh<\/p>\n<\/td>\n

\n

63<\/p>\n<\/td>\n

\n

H\u1eadu Giang<\/p>\n<\/td>\n<\/tr>\n

\n

32<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Tr\u1ecb<\/p>\n<\/td>\n

\n

64<\/p>\n<\/td>\n

\n

\u0110\u1eafk N\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

33<\/p>\n<\/td>\n

\n

Th\u1eeba Thi\u00ean \u2013 Hu\u1ebf<\/p>\n<\/td>\n

\n

65<\/p>\n<\/td>\n

\n

C\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

PH\u1ee4 L\u1ee4C I.B<\/b><\/p>\n

\nM\u1eaaU K\u00dd HI\u1ec6U GHI TR\u00caN BI\u00caN LAI<\/span>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC\u00a0<\/span>ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n

1. K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai c\u00f3 10 k\u00fd t\u1ef1,\u00a0<\/i>g\u1ed3m:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u th\u1ec3 hi\u1ec7n lo\u1ea1i bi\u00ean lai (01 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1; 02 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1.)<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n t\u00ean bi\u00ean lai (\u201cBLP\u201d).<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n s\u1ed1\u00a0<\/i><\/b>li\u00ean bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai c\u00f3 03 li\u00ean k\u00fd hi\u1ec7u l\u00e0 \u201c3\u201d.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa nh\u00f3m k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi nh\u00f3m 03 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai.<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai.<\/span><\/p>\n

V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01BLP2-001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1), 02 li\u00ean, m\u1eabu th\u1ee9 1.<\/span><\/p>\n

2. K\u00fd hi\u1ec7u bi\u00ean lai g\u1ed3m 08 k\u00fd t\u1ef1:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 m\u00e3 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I.A v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai do C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 nh\u00f3m hai trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u bi\u00ean lai. \u0110\u1ed1i v\u1edbi bi\u00ean lai do c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in, t\u1ef1 in th\u00ec 02 k\u00fd t\u1ef1 n\u00e0y l\u00e0 02 k\u00fd t\u1ef1 \u0111\u1ea7u c\u1ee7a k\u00fd hi\u1ec7u bi\u00ean lai.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa c\u00e1c k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi ba k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a bi\u00ean lai.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n n\u0103m in bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai in n\u0103m 2022 th\u00ec ghi l\u00e0 22.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c bi\u00ean lai. C\u1ee5 th\u1ec3: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 in k\u00fd hi\u1ec7u l\u00e0 T; bi\u00ean lai \u0111\u1eb7t in k\u00fd hi\u1ec7u l\u00e0 P.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/span>K\u00fd hi\u1ec7u\u00a0<\/span>01AA<\/span>-22<\/span>P<\/span>\u00a0\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed do C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.C<\/span>\n<\/h2>\n

\n\u00a0<\/span><\/a>M\u1eaaU BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u01a0 QUAN THU\u1ebe S\u1eec D\u1ee4NG KHI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u00c1 NH\u00c2N<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
T\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\u2014\u2014\u2014\u2013<\/b><\/p>\n

C\u01a1 quan thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/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<\/b><\/p>\n

BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd
<\/b>(Li\u00ean 1: B\u00e1o so\u00e1t)<\/i><\/p>\n<\/td>\n

\n

M\u1eabu:\u00a0CTT50<\/b>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n

K\u00fd hi\u1ec7u:<\/p>\n

S\u1ed1:<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

C\u0103n c\u1ee9 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1: \u2026. ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026\u2026.<\/p>\n

N\u1ed9i dung thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o<\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/p>\n

\u2013 Thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TNCN: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TT\u0110B: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Thu\u1ebf T\u00e0i nguy\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Ph\u00ed BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 thu\u1ebf n\u1ed9p k\u1ef3 n\u00e0y:<\/p>\n

S\u1ed1 thu\u1ebf n\u1ee3 k\u1ef3 tr\u01b0\u1edbc (n\u1ebfu c\u00f3):<\/p>\n

T\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf n\u1ed9p:<\/p>\n<\/td>\n

\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n


NG\u01af\u1edcI VI\u1ebeT BI\u00caN LAI<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n


NG\u01af\u1edcI THU TI\u1ec0N<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n

\u2026., ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i>
NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa \u00fd:<\/i><\/p>\n

\u2013 Li\u00ean 1: B\u00e1o so\u00e1t<\/i><\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/i><\/p>\n

\u2013 Li\u00ean 3: L\u01b0u<\/i><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n li\u00ean.<\/i><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C II<\/span>\n<\/h2>\n

\n<\/a>C\u00c1C M\u1eaaU H\u00d3A \u0110\u01a0N\/BI\u00caN LAI \u0110I\u1ec6N T\u1eec HI\u1ec2N TH\u1eca THAM KH\u1ea2O<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n
\n

S<\/b>TT<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o<\/b><\/p>\n<\/td>\n

\n

T\u00ean\u00a0<\/span><\/b>lo\u1ea1i h\u00f3a \u0111\u01a1n\/bi\u00ean lai<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 1<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 2<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 3<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 4<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 5<\/p>\n<\/td>\n

\n

Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

M\u1eabu<\/span>\u00a0tham kh\u1ea3o s\u1ed1 6<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 1<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN \u0110\u01a0N V\u1eca D\u1ef0 TR\u1eee:\u00a0<\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA<\/b><\/p>\n

(Ch\u1ec9 s\u1eed d\u1ee5ng cho b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia)<\/p>\n

Ng\u00e0y\u2026\u2026.th\u00e1ng \u2026..n\u0103m \u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u:\u2026\u2026\u2026\u2026.<\/span>.<\/p>\n

S\u1ed1\u2026\u2026\u2026\u2026.<\/span>\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n h\u00e0ng:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 CMND\/CCCD\/ H\u1ed9 chi\u1ebfu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. t\u1ea1i ng\u00e2n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 TT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

a<\/p>\n<\/td>\n

\n

b<\/p>\n<\/td>\n

\n

c<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3\u00a0=\u00a01\u00d72<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/h3>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 2<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG<\/b><\/p>\n

Ng\u00e0y\u2026 th\u00e1ng \u2026. n\u0103m \u2026\u2026\u2026<\/i><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 t\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

B\u00e1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\u2026\u2026\u2026.ng\u00e0y \u2026. th\u00e1ng \u2026 n\u0103m \u2026. c\u1ee7a:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c b\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n

Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u00a0S\u1ed1 t\u00e0i kho\u1ea3n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba \u0111i\u1ec3m v\u1eadn chuy\u1ec3n h\u00e0ng \u0111\u1ebfn(*)<\/sup>:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Th\u1eddi gian v\u1eadn chuy\u1ec3n (*): T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean t\u00e0i s\u1ea3n<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/p>\n<\/td>\n

\n

(2)<\/p>\n<\/td>\n

\n

(3)<\/p>\n<\/td>\n

\n

(4)<\/p>\n<\/td>\n

\n

(5)<\/p>\n<\/td>\n

\n

(6)<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n\n\n
\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u1ea7n gia h\u1ea1n th\u1eddi gian v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3)\u00a0(*)<\/sup>:<\/b><\/p>\n

\u2013 L\u00fd do gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Th\u1eddi gian gia h\u1ea1n v\u1eadn chuy\u1ec3n: T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n

\u2013 \u0110\u01a1n v\u1ecb gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1ecb t\u1ecbch thu)<\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 3<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 22 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 9852<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: C\u00f4ng ty TNHH B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd A<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: 45 ph\u1ed1 X, qu\u1eadn Y, th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n: VN\u0110<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/b><\/p>\n<\/td>\n

\n

2<\/b><\/p>\n<\/td>\n

\n

3<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026.% Ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 4<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 6830<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n USD<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Ti\u1ec1n thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

T\u1ef7 gi\u00e1 (USD\/VND)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

7 = 4\u00d76<\/p>\n<\/td>\n

\n

8 = 6\u00d77<\/p>\n<\/td>\n

\n

9 = 7+8<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 5<\/span><\/b><\/p>\n\n\n\n\n\n
\n

T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n: \u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u1ecba ch\u1ec9:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n

\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>PHI\u1ebeU XU\u1ea4T KHO H\u00c0NG G\u1eecI B\u00c1N \u0110\u1ea0I L\u00dd<\/b><\/p>\n

Ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i><\/p>\n

C\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n

c\u1ee7a \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 v\u1edbi (t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) \u2026\u2026\u2026\u2026.. MST:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 H\u1ee3p \u0111\u1ed3ng s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Xu\u1ea5t t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Nh\u1eadp t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean nh\u00e3n hi\u1ec7u, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t v\u1eadt t\u01b0 (s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a)<\/b><\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

T\u1ed5ng c\u1ed9ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca
<\/b>(Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn Phi\u1ebfu xu\u1ea5t kho)<\/i><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 6<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m 20\u2026\u2026.<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 01GTKT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 01AA\/22P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t GTGT: \u2026\u2026\u2026\u2026\u2026\u2026..% Ti\u1ec1n thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe:<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 02GTTT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 03AA\/23P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

(In t\u1ea1i C\u00f4ng ty in\u2026\u2026\u2026., M\u00e3 s\u1ed1 thu\u1ebf\u2026\u2026\u2026\u2026\u2026..)<\/p>\n

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\n\n<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\u2014\u2014-<\/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<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 78\/2021\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/b><\/p>\n

<\/a>TH\u00d4NG T\u01af<\/span><\/b><\/p>\n

<\/a>H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe NG\u00c0Y 13 TH\u00c1NG 6 N\u0102M 2019, NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>123\/2020\/N\u0110-CP<\/a>\u00a0NG\u00c0Y 19 TH\u00c1NG 10 N\u0102M 2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y\u00a0<\/span><\/i>20\u00a0<\/span><\/i>th\u00e1ng\u00a0<\/span><\/i>11<\/span><\/i>\u00a0n\u0103m 20<\/span><\/i>15<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/span><\/i>G<\/span><\/i>iao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<\/span><\/i>Lu\u1eadt\u00a0<\/span><\/i>Q<\/span><\/i>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019,\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>.<\/span><\/i><\/p>\n

\n<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span>\n<\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>Lu\u1eadt\u00a0<\/span>Q<\/span>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span>\u00a0(sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) bao g\u1ed3m:<\/span><\/p>\n

1. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c; x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t; h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>;<\/span>\u00a0<\/span>t<\/span>i\u00eau ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi<\/span>\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>.<\/span><\/p>\n

2. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n gi\u1ea5y g\u1ed3m: t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n

3. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span>\n<\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 3. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>\n<\/h2>\n

1.\u00a0<\/span>Nguy\u00ean t\u1eafc \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

a)\u00a0Ng\u01b0\u1eddi b\u00e1n h\u00e0ng<\/span>\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c\u00a0\u0111\u01b0\u1ee3c<\/span>\u00a0quy\u1ec1n\u00a0\u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba<\/span>\u00a0l\u00e0 b\u00ean\u00a0c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n,<\/span>\u00a0l\u00e0\u00a0<\/span>\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0s\u1eed d\u1ee5ng\u00a0h<\/span>\u00f3a\u00a0\u0111\u01a1n\u00a0<\/span>\u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0\u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5. Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

b) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n (h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn) gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

c) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp\u00a0<\/b>l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\u00a0<\/span>ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0\u00a0<\/span>ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

\u0111) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u1ec3 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c bi\u1ebft v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n. Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h<\/span>\u00f3a\u00a0\u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean th\u00ec b\u00ean \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m h\u1ee7y c\u00e1c ni\u00eam y\u1ebft, th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) th\u00ec b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c\u00a0<\/b>th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

g) B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1); th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m);<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean;<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m t\u1ea1i\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i Ph\u1ea7n 5 \u201cDanh s\u00e1ch ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng\u201d \u0111i\u1ec1n th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng c\u1ee7a c\u1ea3 hai b\u00ean;<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i c\u1ed9t 5 Ph\u1ea7n 6 \u201c\u0110\u0103ng k\u00fd \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n\u201d \u0111i\u1ec1n th\u00f4ng tin t\u00ean, t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 4. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

\u2013 S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/span><\/p>\n

\u2013 S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

\u2013 S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/span><\/p>\n

\u2013 S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

\u2013 S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c\u00a0<\/span>ch\u1ee9ng t\u1eeb\u00a0<\/span>\u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c<\/span>\u00a0s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/span>\u00a0\u0111i\u1ec7n t\u1eed<\/span>, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span>\u00a0\u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23;<\/span><\/p>\n

\u2013 M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia\u00a0ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

+ Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef G: \u00c1p d\u1ee5ng\u00a0<\/span>\u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/span><\/p>\n

\u2013 T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

+ \u201c1C22TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;\u00a0<\/span><\/p>\n

+ \u201c2C22TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1C23LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ \u201c1K23TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1K22DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ \u201c6K22NAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c6K22BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i<\/span>\u00a0l\u00fd\u00a0<\/span>\u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

<\/a>2. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0\u00a0<\/span>m\u1ed9t nh\u00f3m g\u1ed3m 11 k\u00fd t\u1ef1\u00a0<\/span>th\u1ec3 hi\u1ec7n<\/span>\u00a0c\u00e1c th\u00f4ng tin v\u1ec1:<\/span>\u00a0t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n (m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu)<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u00e1u (06) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

+ 01GTKT: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ 02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/span><\/p>\n

+ 07KPTQ: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span><\/p>\n

+ 03XKNB: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/span><\/p>\n

+ 04HGDL: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n, b\u1eaft \u0111\u1ea7u b\u1eb1ng 001 v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 999.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 m\u1ed9t nh\u00f3m g\u1ed3m 08 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1: C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; n\u0103m \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n m\u00e3 c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I.A\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i Vi\u1ec7t Nam g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo g\u1ed3m hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 m\u1ed9t (01) k\u00fd t\u1ef1 l\u00e0 ch\u1eef c\u00e1i P th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span>\u00a0V\u00ed d\u1ee5: N\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22P; n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23P;<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in:<\/span><\/p>\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u201c01GTKT3\/001\u201d, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u201c01AA\/22P\u201d: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu s\u1ed1 001 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 3 li\u00ean do C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

c) L<\/span>i\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 3 li\u00ean trong \u0111\u00f3:<\/span><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u;<\/span><\/p>\n

\u2013\u00a0Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua<\/span>;<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9.<\/span><\/p>\n

d) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in g\u1ed3m\u00a0<\/span>03 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 01\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT;<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 02\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 5. Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0n\u1ebfu thu\u1ed9c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o (<\/a>M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301. Trong th\u1eddi gian m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (chuy\u1ec3n t\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0\u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 6. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span>\n<\/h2>\n

1. Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u1ef1c hi\u1ec7n nh\u01b0 sau: Ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u00f3a \u0111\u01a1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf, ch\u1eadm nh\u1ea5t l\u00e0 trong c\u00f9ng ng\u00e0y g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

2. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>\n

a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

b<\/span>)\u00a0<\/span>H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

c<\/span>)\u00a0<\/span>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan (t\u1ed5 ch\u1ee9c thanh to\u00e1n, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi ng\u01b0\u1eddi mua \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 7. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span>\n<\/h2>\n

1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi\u00a0<\/span>thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0<\/span>sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh<\/span>\u00a0t\u1ea1i<\/span>\u00a0<\/span><\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/span>, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec\u00a0<\/span>c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo<\/span>\u00a0ng\u01b0\u1eddi b\u00e1n<\/span>\u00a0s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd<\/span>\u00a0sai s\u00f3t<\/span>\u00a0l\u1ea7n \u0111\u1ea7u<\/span>;<\/span><\/p>\n

d) Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra l\u00e0 th\u00f4ng b\u00e1o\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T\u00a0c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m th\u00f4ng tin s\u1ed1 v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o);<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;<\/span><\/p>\n

e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Sau th\u1eddi h\u1ea1n\u00a0<\/span>chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p;<\/p>\n

c) Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i\u00a0<\/a>M\u1eabu 01\/TH-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP).<\/span><\/p>\n

3. Vi\u1ec7c<\/span>\u00a0<\/span>khai b\u1ed5<\/span>\u00a0sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan\u00a0<\/span>c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 8. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n

2. Doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo m\u00f4 h\u00ecnh kinh doanh (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng; \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c; d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/p>\n

3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

b) Th\u00f4ng tin ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf);\u00a0<\/span><\/p>\n

c) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;<\/span><\/p>\n

d) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u0111) M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

4. Gi\u1ea3i ph\u00e1p c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf: M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, theo d\u1ea3i k\u00fd t\u1ef1 cho t\u1eebng c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng l\u1eafp.<\/p>\n

5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n

a) X\u00e2y d\u1ef1ng, c\u00f4ng b\u1ed1 th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n, nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf;<\/p>\n

b) Ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u0103n c\u1ee9 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n tri\u1ec3n khai k\u1ebft n\u1ed1i th\u00f4ng tin t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu b\u00e1n l\u1ebb c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t sau khi th\u1ed1ng nh\u1ea5t v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n;<\/p>\n

c) X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y;<\/p>\n

d) H\u01b0\u1edbng d\u1eabn tri\u1ec3n khai vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tham gia d\u1ef1 th\u01b0\u1edfng.<\/span><\/p>\n

6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>\n

a) \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP;<\/p>\n

b) L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 \u0110i\u1ec1u n\u00e0y;<\/p>\n

c) C\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng d\u1ea3i k\u00fd t\u1ef1 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c v\u00e0 duy nh\u1ea5t;<\/p>\n

d) Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n cho c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>\n

\n<\/a>\u0110i\u1ec1u 9. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb<\/span>\n<\/h2>\n

1. C\u1ee5c Thu\u1ebf in, kh\u1edfi t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh bi\u00ean lai thu\u1ebf\u00a0<\/a>M\u1eabu CTT50 Ph\u1ee5 l\u1ee5c I.C\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in, \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai v\u00e0 thu n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n, thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba b\u00e0n Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt Danh s\u00e1ch \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf tr\u00ecnh C\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t. Nh\u1eefng \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf l\u00e0 \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 03 \u0111i\u1ec1u ki\u1ec7n: kh\u00f4ng c\u00f3 \u0111i\u1ec3m thu, ch\u01b0a th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 thu\u1ed9c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n.<\/p>\n

3. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 nhu\u00a0<\/b>c\u1ea7u s\u1eed d\u1ee5ng\u00a0<\/b>c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

4.\u00a0<\/span>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong<\/span>\u00a0tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0<\/b>B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 10. Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>\n<\/h2>\n

1. Ti\u00ea<\/span>u\u00a0ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua<\/span><\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>\n

b) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>5<\/span>\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

c) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5; gi\u1ea3i ph\u00e1p truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p sao l\u01b0u, kh\u00f4i ph\u1ee5c, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

\u2013 C\u00f3 t\u00e0i li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ef9 thu\u1eadt th\u00e0nh c\u00f4ng v\u1ec1 gi\u1ea3i ph\u00e1p truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2.\u00a0<\/span>Ti\u00eau ch\u00ed\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a)\u00a0<\/span>V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/span><\/p>\n

b)\u00a0<\/span>V\u1ec1 t\u00e0i ch\u00ednh:\u00a0<\/span>C\u00f3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t\u00a0<\/span>ng\u00e2n h\u00e0ng<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0v\u1edbi gi\u00e1 tr\u1ecb<\/span>\u00a0kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/span>\u00a0\u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i\u00a0<\/span>ro\u00a0<\/span>v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y\u00a0<\/span>ra trong\u00a0<\/span>qu\u00e1 tr\u00ecnh\u00a0<\/span>cung\u00a0<\/span>c\u1ea5p d\u1ecbch v\u1ee5<\/span>;<\/span><\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>20\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i, nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u00ean m\u00f4i tr\u01b0\u1eddng trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh v\u00e0 trung t\u00e2m d\u1eef li\u1ec7u d\u1ef1 ph\u00f2ng. Trung t\u00e2m d\u1ef1 ph\u00f2ng c\u00e1ch xa trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh t\u1ed1i thi\u1ec3u 20km v\u00e0 s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng khi h\u1ec7 th\u1ed1ng ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o, ng\u0103n ch\u1eb7n c\u00e1c truy c\u1eadp kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia;<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u;<\/span><\/p>\n

\u2013 K\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3 ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 2 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 20 Mbps; s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c h\u00e0ng \u0111\u1ee3i (Queue) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i; s\u1eed d\u1ee5ng giao th\u1ee9c SOAP\/TCP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/span><\/p>\n

3. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a) \u0110\u0103ng t\u1ea3i c\u00f4ng khai th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng c\u00f4ng khai t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1ed3 s\u01a1 v\u0103n b\u1ea3n cung c\u1ea5p. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 h\u1ee7y th\u00f4ng tin c\u00f4ng khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) L<\/span>\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n k\u00e8m theo h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt v\u00e0 ki\u1ec3m tra truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u gi\u1eefa hai b\u00ean. Sau khi k\u1ebft n\u1ed1i th\u00e0nh c\u00f4ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u2013 Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ed1ng nh\u1ea5t c\u00e1c n\u1ed9i dung v\u1ec1 \u1ee7y quy\u1ec1n c\u1ea5p<\/span>\u00a0m\u00e3 trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\u00a0g\u1eb7p s\u1ef1 c\u1ed1<\/span>\u00a0ho\u1eb7c \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 11. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>\n<\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/span><\/h2>\n

2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1eeb tr\u01b0\u1edbc 01 th\u00e1ng 7 n\u0103m 2022; ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/p>\n

3<\/span>.\u00a0<\/span>T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

a) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf;<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 s\u1ed1\u00a0191\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 01\/12\/2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i;<\/span><\/p>\n

c) Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

<\/a>d) Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>39\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n

\u0111) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0526\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

e) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a02660\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9\u00a0 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015;<\/span><\/p>\n

g) Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

h) Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2017\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/4\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/span><\/p>\n

i) Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

k) Th\u00f4ng t\u01b0 s\u1ed1\u00a088\/2020\/TT-BTC\u00a0ng\u00e0y 30\/10\/2020 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 2 Ph\u1ee5 l\u1ee5c:\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0\u00e1p d\u1ee5ng cho c\u01a1 quan thu\u1ebf khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, bi\u00ean lai;\u00a0<\/a>Ph\u1ee5 l\u1ee5c II\u00a0h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb m\u1ed9t s\u1ed1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

5. L\u1ed9 tr\u00ecnh tri\u1ec3n khai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eb5n s\u00e0ng ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb v\u00e0 k\u1ebft n\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1eadn d\u1ee5ng m\u1ecdi ngu\u1ed3n l\u1ef1c v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n c\u00f3 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n. Khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 n\u0103ng l\u1ef1c tham gia cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

b) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 l\u1ed9 tr\u00ecnh, c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o c\u00f4ng khai minh b\u1ea1ch. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00f3 nhu c\u1ea7u k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2021 (theo th\u00f4ng tin qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf) \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng l\u1edbn v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p.<\/p>\n

\n<\/a>\u0110i\u1ec1u 12. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/span>\n<\/h2>\n

1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/<\/span>5<\/span>\/<\/span>2010 v\u00e0\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span>s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/<\/span>01<\/span>\/<\/span>2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span>, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y theo l\u1ed9 tr\u00ecnh th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf\u00a0<\/span>ti\u1ebfp nh\u1eadn\u00a0d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018, Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/5<\/span>\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/01<\/span>\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 c\u00e1c c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n gi\u1ed1ng v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01<\/span>\u00a0th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

4. Bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0\u00a0<\/span>bi\u00ean lai thu thu\u1ebf \u0111\u01b0\u1ee3c in theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf\u00a0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai thu\u1ebf, bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean th\u00ec s\u1eed d\u1ee5ng M\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a011\/2020\/N\u0110-CP\u00a0ng\u00e0y 20\/01\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 34, \u0110i\u1ec1u 36, \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

5. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0102\/2008\/Q\u0110-BTC\u00a0ng\u00e0y 12\/11\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn h\u1ebft ng\u00e0y 30<\/span>\u00a0th\u00e1ng\u00a06<\/span>\u00a0n\u0103m\u00a02022<\/span>. Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/b>\u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0tr\u01b0\u1edbc ng\u00e0y 01<\/span>\u00a0<\/span>th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

6. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/p>\n

7. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n
\n


N\u01a1i nh\u1eadn:
<\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\u00a0 c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n,
\u00a0 S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc
\u00a0 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\u2013 C\u00f4ng b\u00e1o;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf;
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, TCT (VT, CS).<\/span><\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG




Tr\u1ea7n Xu\u00e2n H\u00e0<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

\n<\/a>PH\u1ee4 L\u1ee4C I<\/span>\n<\/h2>\n

\n<\/a>\u00c1P D\u1ee4NG CHO C\u01a0 QUAN THU\u1ebe KHI \u0110\u1eb6T IN H\u00d3A \u0110\u01a0N, BI\u00caN LAI<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n
\n

STT<\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.A<\/p>\n<\/td>\n

\n

M\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 C\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.B<\/p>\n<\/td>\n

\n

M\u1eabu k\u00fd hi\u1ec7u ghi tr\u00ean bi\u00ean lai<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.C<\/p>\n<\/td>\n

\n

M\u1eabu bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.A<\/span>\n<\/h2>\n

\nM\u00c3 H\u00d3A \u0110\u01a0N, BI\u00caN LAI C\u1ee6A C\u1ee4C THU\u1ebe C\u00c1C T\u1ec8NH, TH\u00c0NH PH\u1ed0 V\u00c0 C\u1ee4C THU\u1ebe DOANH NGHI\u1ec6P L\u1edaN PH\u00c1T H\u00c0NH<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>78\/2021<\/span>\/TT-BTC<\/span>\u00a0<\/span>ng\u00e0y\u00a0<\/span>17\u00a0<\/span>th\u00e1ng<\/span>\u00a09\u00a0<\/span>n\u0103m\u00a0<\/span>2021<\/span>\u00a0c\u1ee7a\u00a0<\/span>B\u1ed9 tr\u01b0\u1edfng<\/span>\u00a0B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

01<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/span><\/p>\n<\/td>\n

\n

3<\/span>4<\/p>\n<\/td>\n

\n

B\u00ecnh Thu\u1eadn<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

02<\/span><\/p>\n<\/td>\n

\n

H\u1ea3i Ph\u00f2ng<\/span><\/p>\n<\/td>\n

\n

3<\/span>5<\/p>\n<\/td>\n

\n

V\u0169ng T\u00e0u<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

03<\/span><\/p>\n<\/td>\n

\n

H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n<\/td>\n

\n

3<\/span>6<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Nai<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

04<\/p>\n<\/td>\n

\n

\u0110\u00e0 N\u1eb5ng<\/p>\n<\/td>\n

\n

37<\/p>\n<\/td>\n

\n

B\u00ecnh D\u01b0\u01a1ng<\/p>\n<\/td>\n<\/tr>\n

\n

06<\/p>\n<\/td>\n

\n

Nam\u00a0\u0110\u1ecbnh<\/p>\n<\/td>\n

\n

38<\/p>\n<\/td>\n

\n

B\u00ecnh Ph\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n

\n

07<\/p>\n<\/td>\n

\n

H\u00e0 Nam<\/p>\n<\/td>\n

\n

39<\/p>\n<\/td>\n

\n

T\u00e2y Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

08<\/p>\n<\/td>\n

\n

H\u1ea3i D\u01b0\u01a1ng<\/p>\n<\/td>\n

\n

40<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Nam<\/p>\n<\/td>\n<\/tr>\n

\n

09<\/p>\n<\/td>\n

\n

H\u01b0ng Y\u00ean<\/p>\n<\/td>\n

\n

41<\/p>\n<\/td>\n

\n

B\u00ecnh \u0110\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

\n

10<\/p>\n<\/td>\n

\n

Th\u00e1i B\u00ecnh<\/p>\n<\/td>\n

\n

42<\/p>\n<\/td>\n

\n

Kh\u00e1nh H\u00f2a<\/p>\n<\/td>\n<\/tr>\n

\n

11<\/p>\n<\/td>\n

\n

Long An<\/p>\n<\/td>\n

\n

43<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ng\u00e3i<\/p>\n<\/td>\n<\/tr>\n

\n

12<\/p>\n<\/td>\n

\n

Ti\u1ec1n Giang<\/p>\n<\/td>\n

\n

44<\/p>\n<\/td>\n

\n

Ph\u00fa Y\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

13<\/p>\n<\/td>\n

\n

B\u1ebfn Tre<\/p>\n<\/td>\n

\n

45<\/p>\n<\/td>\n

\n

Ninh Thu\u1eadn<\/p>\n<\/td>\n<\/tr>\n

\n

14<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Th\u00e1p<\/p>\n<\/td>\n

\n

46<\/p>\n<\/td>\n

\n

Th\u00e1i Nguy\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

15<\/p>\n<\/td>\n

\n

V\u0129nh Long<\/p>\n<\/td>\n

\n

47<\/p>\n<\/td>\n

\n

B\u1eafc K\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

\n

16<\/p>\n<\/td>\n

\n

An Giang<\/p>\n<\/td>\n

\n

48<\/p>\n<\/td>\n

\n

Cao B\u1eb1ng<\/p>\n<\/td>\n<\/tr>\n

\n

17<\/p>\n<\/td>\n

\n

Ki\u00ean Giang<\/p>\n<\/td>\n

\n

49<\/p>\n<\/td>\n

\n

L\u1ea1ng S\u01a1n<\/p>\n<\/td>\n<\/tr>\n

\n

18<\/p>\n<\/td>\n

\n

C\u1ea7n Th\u01a1<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

Tuy\u00ean Quang<\/p>\n<\/td>\n<\/tr>\n

\n

19<\/p>\n<\/td>\n

\n

B\u1ea1c Li\u00eau<\/p>\n<\/td>\n

\n

51<\/p>\n<\/td>\n

\n

H\u00e0 Giang<\/p>\n<\/td>\n<\/tr>\n

\n

20<\/p>\n<\/td>\n

\n

C\u00e0 Mau<\/p>\n<\/td>\n

\n

52<\/p>\n<\/td>\n

\n

Y\u00ean B\u00e1i<\/p>\n<\/td>\n<\/tr>\n

\n

21<\/p>\n<\/td>\n

\n

Tr\u00e0 Vinh<\/p>\n<\/td>\n

\n

53<\/p>\n<\/td>\n

\n

L\u00e0o Cai<\/p>\n<\/td>\n<\/tr>\n

\n

22<\/p>\n<\/td>\n

\n

S\u00f3c Tr\u0103ng<\/p>\n<\/td>\n

\n

54<\/p>\n<\/td>\n

\n

H\u00f2a B\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

23<\/p>\n<\/td>\n

\n

B\u1eafc Ninh<\/p>\n<\/td>\n

\n

55<\/p>\n<\/td>\n

\n

S\u01a1n La<\/p>\n<\/td>\n<\/tr>\n

\n

24<\/p>\n<\/td>\n

\n

B\u1eafc Giang<\/p>\n<\/td>\n

\n

56<\/p>\n<\/td>\n

\n

\u0110i\u1ec7n Bi\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

25<\/p>\n<\/td>\n

\n

V\u0129nh Ph\u00fac<\/p>\n<\/td>\n

\n

57<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

26<\/p>\n<\/td>\n

\n

Ph\u00fa Th\u1ecd<\/p>\n<\/td>\n

\n

58<\/p>\n<\/td>\n

\n

L\u00e2m \u0110\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

27<\/p>\n<\/td>\n

\n

Ninh B\u00ecnh<\/p>\n<\/td>\n

\n

59<\/p>\n<\/td>\n

\n

Gia Lai<\/p>\n<\/td>\n<\/tr>\n

\n

28<\/p>\n<\/td>\n

\n

Thanh H\u00f3a<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

\u0110\u1eafk L\u1eafk<\/p>\n<\/td>\n<\/tr>\n

\n

29<\/p>\n<\/td>\n

\n

Ngh\u1ec7 An<\/p>\n<\/td>\n

\n

61<\/p>\n<\/td>\n

\n

Kon Tum<\/p>\n<\/td>\n<\/tr>\n

\n

30<\/p>\n<\/td>\n

\n

H\u00e0 T\u0129nh<\/p>\n<\/td>\n

\n

62<\/p>\n<\/td>\n

\n

Lai Ch\u00e2u<\/p>\n<\/td>\n<\/tr>\n

\n

31<\/p>\n<\/td>\n

\n

Qu\u1ea3ng B\u00ecnh<\/p>\n<\/td>\n

\n

63<\/p>\n<\/td>\n

\n

H\u1eadu Giang<\/p>\n<\/td>\n<\/tr>\n

\n

32<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Tr\u1ecb<\/p>\n<\/td>\n

\n

64<\/p>\n<\/td>\n

\n

\u0110\u1eafk N\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

33<\/p>\n<\/td>\n

\n

Th\u1eeba Thi\u00ean \u2013 Hu\u1ebf<\/p>\n<\/td>\n

\n

65<\/p>\n<\/td>\n

\n

C\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

PH\u1ee4 L\u1ee4C I.B<\/b><\/p>\n

\nM\u1eaaU K\u00dd HI\u1ec6U GHI TR\u00caN BI\u00caN LAI<\/span>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC\u00a0<\/span>ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n

1. K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai c\u00f3 10 k\u00fd t\u1ef1,\u00a0<\/i>g\u1ed3m:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u th\u1ec3 hi\u1ec7n lo\u1ea1i bi\u00ean lai (01 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1; 02 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1.)<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n t\u00ean bi\u00ean lai (\u201cBLP\u201d).<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n s\u1ed1\u00a0<\/i><\/b>li\u00ean bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai c\u00f3 03 li\u00ean k\u00fd hi\u1ec7u l\u00e0 \u201c3\u201d.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa nh\u00f3m k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi nh\u00f3m 03 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai.<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai.<\/span><\/p>\n

V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01BLP2-001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1), 02 li\u00ean, m\u1eabu th\u1ee9 1.<\/span><\/p>\n

2. K\u00fd hi\u1ec7u bi\u00ean lai g\u1ed3m 08 k\u00fd t\u1ef1:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 m\u00e3 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I.A v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai do C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 nh\u00f3m hai trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u bi\u00ean lai. \u0110\u1ed1i v\u1edbi bi\u00ean lai do c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in, t\u1ef1 in th\u00ec 02 k\u00fd t\u1ef1 n\u00e0y l\u00e0 02 k\u00fd t\u1ef1 \u0111\u1ea7u c\u1ee7a k\u00fd hi\u1ec7u bi\u00ean lai.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa c\u00e1c k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi ba k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a bi\u00ean lai.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n n\u0103m in bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai in n\u0103m 2022 th\u00ec ghi l\u00e0 22.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c bi\u00ean lai. C\u1ee5 th\u1ec3: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 in k\u00fd hi\u1ec7u l\u00e0 T; bi\u00ean lai \u0111\u1eb7t in k\u00fd hi\u1ec7u l\u00e0 P.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/span>K\u00fd hi\u1ec7u\u00a0<\/span>01AA<\/span>-22<\/span>P<\/span>\u00a0\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed do C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.C<\/span>\n<\/h2>\n

\n\u00a0<\/span><\/a>M\u1eaaU BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u01a0 QUAN THU\u1ebe S\u1eec D\u1ee4NG KHI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u00c1 NH\u00c2N<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
T\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\u2014\u2014\u2014\u2013<\/b><\/p>\n

C\u01a1 quan thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/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<\/b><\/p>\n

BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd
<\/b>(Li\u00ean 1: B\u00e1o so\u00e1t)<\/i><\/p>\n<\/td>\n

\n

M\u1eabu:\u00a0CTT50<\/b>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n

K\u00fd hi\u1ec7u:<\/p>\n

S\u1ed1:<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

C\u0103n c\u1ee9 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1: \u2026. ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026\u2026.<\/p>\n

N\u1ed9i dung thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o<\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/p>\n

\u2013 Thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TNCN: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TT\u0110B: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Thu\u1ebf T\u00e0i nguy\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Ph\u00ed BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 thu\u1ebf n\u1ed9p k\u1ef3 n\u00e0y:<\/p>\n

S\u1ed1 thu\u1ebf n\u1ee3 k\u1ef3 tr\u01b0\u1edbc (n\u1ebfu c\u00f3):<\/p>\n

T\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf n\u1ed9p:<\/p>\n<\/td>\n

\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n


NG\u01af\u1edcI VI\u1ebeT BI\u00caN LAI<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n


NG\u01af\u1edcI THU TI\u1ec0N<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n

\u2026., ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i>
NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa \u00fd:<\/i><\/p>\n

\u2013 Li\u00ean 1: B\u00e1o so\u00e1t<\/i><\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/i><\/p>\n

\u2013 Li\u00ean 3: L\u01b0u<\/i><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n li\u00ean.<\/i><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C II<\/span>\n<\/h2>\n

\n<\/a>C\u00c1C M\u1eaaU H\u00d3A \u0110\u01a0N\/BI\u00caN LAI \u0110I\u1ec6N T\u1eec HI\u1ec2N TH\u1eca THAM KH\u1ea2O<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n
\n

S<\/b>TT<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o<\/b><\/p>\n<\/td>\n

\n

T\u00ean\u00a0<\/span><\/b>lo\u1ea1i h\u00f3a \u0111\u01a1n\/bi\u00ean lai<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 1<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 2<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 3<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 4<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 5<\/p>\n<\/td>\n

\n

Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

M\u1eabu<\/span>\u00a0tham kh\u1ea3o s\u1ed1 6<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 1<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN \u0110\u01a0N V\u1eca D\u1ef0 TR\u1eee:\u00a0<\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA<\/b><\/p>\n

(Ch\u1ec9 s\u1eed d\u1ee5ng cho b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia)<\/p>\n

Ng\u00e0y\u2026\u2026.th\u00e1ng \u2026..n\u0103m \u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u:\u2026\u2026\u2026\u2026.<\/span>.<\/p>\n

S\u1ed1\u2026\u2026\u2026\u2026.<\/span>\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n h\u00e0ng:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 CMND\/CCCD\/ H\u1ed9 chi\u1ebfu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. t\u1ea1i ng\u00e2n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 TT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

a<\/p>\n<\/td>\n

\n

b<\/p>\n<\/td>\n

\n

c<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3\u00a0=\u00a01\u00d72<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/h3>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 2<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG<\/b><\/p>\n

Ng\u00e0y\u2026 th\u00e1ng \u2026. n\u0103m \u2026\u2026\u2026<\/i><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 t\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

B\u00e1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\u2026\u2026\u2026.ng\u00e0y \u2026. th\u00e1ng \u2026 n\u0103m \u2026. c\u1ee7a:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c b\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n

Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u00a0S\u1ed1 t\u00e0i kho\u1ea3n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba \u0111i\u1ec3m v\u1eadn chuy\u1ec3n h\u00e0ng \u0111\u1ebfn(*)<\/sup>:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Th\u1eddi gian v\u1eadn chuy\u1ec3n (*): T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean t\u00e0i s\u1ea3n<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/p>\n<\/td>\n

\n

(2)<\/p>\n<\/td>\n

\n

(3)<\/p>\n<\/td>\n

\n

(4)<\/p>\n<\/td>\n

\n

(5)<\/p>\n<\/td>\n

\n

(6)<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n\n\n
\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u1ea7n gia h\u1ea1n th\u1eddi gian v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3)\u00a0(*)<\/sup>:<\/b><\/p>\n

\u2013 L\u00fd do gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Th\u1eddi gian gia h\u1ea1n v\u1eadn chuy\u1ec3n: T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n

\u2013 \u0110\u01a1n v\u1ecb gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1ecb t\u1ecbch thu)<\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 3<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 22 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 9852<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: C\u00f4ng ty TNHH B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd A<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: 45 ph\u1ed1 X, qu\u1eadn Y, th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n: VN\u0110<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/b><\/p>\n<\/td>\n

\n

2<\/b><\/p>\n<\/td>\n

\n

3<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026.% Ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 4<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 6830<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n USD<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Ti\u1ec1n thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

T\u1ef7 gi\u00e1 (USD\/VND)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

7 = 4\u00d76<\/p>\n<\/td>\n

\n

8 = 6\u00d77<\/p>\n<\/td>\n

\n

9 = 7+8<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 5<\/span><\/b><\/p>\n\n\n\n\n\n
\n

T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n: \u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u1ecba ch\u1ec9:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n

\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>PHI\u1ebeU XU\u1ea4T KHO H\u00c0NG G\u1eecI B\u00c1N \u0110\u1ea0I L\u00dd<\/b><\/p>\n

Ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i><\/p>\n

C\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n

c\u1ee7a \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 v\u1edbi (t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) \u2026\u2026\u2026\u2026.. MST:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 H\u1ee3p \u0111\u1ed3ng s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Xu\u1ea5t t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Nh\u1eadp t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean nh\u00e3n hi\u1ec7u, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t v\u1eadt t\u01b0 (s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a)<\/b><\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

T\u1ed5ng c\u1ed9ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca
<\/b>(Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn Phi\u1ebfu xu\u1ea5t kho)<\/i><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 6<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m 20\u2026\u2026.<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 01GTKT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 01AA\/22P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t GTGT: \u2026\u2026\u2026\u2026\u2026\u2026..% Ti\u1ec1n thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe:<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 02GTTT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 03AA\/23P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

(In t\u1ea1i C\u00f4ng ty in\u2026\u2026\u2026., M\u00e3 s\u1ed1 thu\u1ebf\u2026\u2026\u2026\u2026\u2026..)<\/p>\n

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\n\n<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\u2014\u2014-<\/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<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 78\/2021\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/b><\/p>\n

<\/a>TH\u00d4NG T\u01af<\/span><\/b><\/p>\n

<\/a>H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe NG\u00c0Y 13 TH\u00c1NG 6 N\u0102M 2019, NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>123\/2020\/N\u0110-CP<\/a>\u00a0NG\u00c0Y 19 TH\u00c1NG 10 N\u0102M 2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y\u00a0<\/span><\/i>20\u00a0<\/span><\/i>th\u00e1ng\u00a0<\/span><\/i>11<\/span><\/i>\u00a0n\u0103m 20<\/span><\/i>15<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/span><\/i>G<\/span><\/i>iao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<\/span><\/i>Lu\u1eadt\u00a0<\/span><\/i>Q<\/span><\/i>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019,\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>.<\/span><\/i><\/p>\n

\n<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span>\n<\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>Lu\u1eadt\u00a0<\/span>Q<\/span>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span>\u00a0(sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) bao g\u1ed3m:<\/span><\/p>\n

1. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c; x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t; h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>;<\/span>\u00a0<\/span>t<\/span>i\u00eau ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi<\/span>\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>.<\/span><\/p>\n

2. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n gi\u1ea5y g\u1ed3m: t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n

3. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span>\n<\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 3. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>\n<\/h2>\n

1.\u00a0<\/span>Nguy\u00ean t\u1eafc \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

a)\u00a0Ng\u01b0\u1eddi b\u00e1n h\u00e0ng<\/span>\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c\u00a0\u0111\u01b0\u1ee3c<\/span>\u00a0quy\u1ec1n\u00a0\u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba<\/span>\u00a0l\u00e0 b\u00ean\u00a0c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n,<\/span>\u00a0l\u00e0\u00a0<\/span>\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0s\u1eed d\u1ee5ng\u00a0h<\/span>\u00f3a\u00a0\u0111\u01a1n\u00a0<\/span>\u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0\u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5. Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

b) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n (h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn) gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

c) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp\u00a0<\/b>l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\u00a0<\/span>ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0\u00a0<\/span>ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

\u0111) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u1ec3 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c bi\u1ebft v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n. Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h<\/span>\u00f3a\u00a0\u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean th\u00ec b\u00ean \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m h\u1ee7y c\u00e1c ni\u00eam y\u1ebft, th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) th\u00ec b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c\u00a0<\/b>th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

g) B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1); th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m);<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean;<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m t\u1ea1i\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i Ph\u1ea7n 5 \u201cDanh s\u00e1ch ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng\u201d \u0111i\u1ec1n th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng c\u1ee7a c\u1ea3 hai b\u00ean;<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i c\u1ed9t 5 Ph\u1ea7n 6 \u201c\u0110\u0103ng k\u00fd \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n\u201d \u0111i\u1ec1n th\u00f4ng tin t\u00ean, t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 4. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

\u2013 S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/span><\/p>\n

\u2013 S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

\u2013 S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/span><\/p>\n

\u2013 S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

\u2013 S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c\u00a0<\/span>ch\u1ee9ng t\u1eeb\u00a0<\/span>\u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c<\/span>\u00a0s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/span>\u00a0\u0111i\u1ec7n t\u1eed<\/span>, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span>\u00a0\u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23;<\/span><\/p>\n

\u2013 M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia\u00a0ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

+ Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef G: \u00c1p d\u1ee5ng\u00a0<\/span>\u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/span><\/p>\n

\u2013 T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

+ \u201c1C22TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;\u00a0<\/span><\/p>\n

+ \u201c2C22TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1C23LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ \u201c1K23TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1K22DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ \u201c6K22NAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c6K22BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i<\/span>\u00a0l\u00fd\u00a0<\/span>\u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

<\/a>2. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0\u00a0<\/span>m\u1ed9t nh\u00f3m g\u1ed3m 11 k\u00fd t\u1ef1\u00a0<\/span>th\u1ec3 hi\u1ec7n<\/span>\u00a0c\u00e1c th\u00f4ng tin v\u1ec1:<\/span>\u00a0t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n (m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu)<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u00e1u (06) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

+ 01GTKT: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ 02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/span><\/p>\n

+ 07KPTQ: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span><\/p>\n

+ 03XKNB: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/span><\/p>\n

+ 04HGDL: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n, b\u1eaft \u0111\u1ea7u b\u1eb1ng 001 v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 999.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 m\u1ed9t nh\u00f3m g\u1ed3m 08 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1: C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; n\u0103m \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n m\u00e3 c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I.A\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i Vi\u1ec7t Nam g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo g\u1ed3m hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 m\u1ed9t (01) k\u00fd t\u1ef1 l\u00e0 ch\u1eef c\u00e1i P th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span>\u00a0V\u00ed d\u1ee5: N\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22P; n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23P;<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in:<\/span><\/p>\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u201c01GTKT3\/001\u201d, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u201c01AA\/22P\u201d: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu s\u1ed1 001 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 3 li\u00ean do C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

c) L<\/span>i\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 3 li\u00ean trong \u0111\u00f3:<\/span><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u;<\/span><\/p>\n

\u2013\u00a0Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua<\/span>;<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9.<\/span><\/p>\n

d) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in g\u1ed3m\u00a0<\/span>03 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 01\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT;<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 02\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 5. Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0n\u1ebfu thu\u1ed9c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o (<\/a>M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301. Trong th\u1eddi gian m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (chuy\u1ec3n t\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0\u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 6. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span>\n<\/h2>\n

1. Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u1ef1c hi\u1ec7n nh\u01b0 sau: Ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u00f3a \u0111\u01a1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf, ch\u1eadm nh\u1ea5t l\u00e0 trong c\u00f9ng ng\u00e0y g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

2. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>\n

a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

b<\/span>)\u00a0<\/span>H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

c<\/span>)\u00a0<\/span>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan (t\u1ed5 ch\u1ee9c thanh to\u00e1n, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi ng\u01b0\u1eddi mua \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 7. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span>\n<\/h2>\n

1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi\u00a0<\/span>thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0<\/span>sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh<\/span>\u00a0t\u1ea1i<\/span>\u00a0<\/span><\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/span>, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec\u00a0<\/span>c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo<\/span>\u00a0ng\u01b0\u1eddi b\u00e1n<\/span>\u00a0s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd<\/span>\u00a0sai s\u00f3t<\/span>\u00a0l\u1ea7n \u0111\u1ea7u<\/span>;<\/span><\/p>\n

d) Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra l\u00e0 th\u00f4ng b\u00e1o\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T\u00a0c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m th\u00f4ng tin s\u1ed1 v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o);<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;<\/span><\/p>\n

e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Sau th\u1eddi h\u1ea1n\u00a0<\/span>chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p;<\/p>\n

c) Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i\u00a0<\/a>M\u1eabu 01\/TH-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP).<\/span><\/p>\n

3. Vi\u1ec7c<\/span>\u00a0<\/span>khai b\u1ed5<\/span>\u00a0sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan\u00a0<\/span>c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 8. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n

2. Doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo m\u00f4 h\u00ecnh kinh doanh (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng; \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c; d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/p>\n

3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

b) Th\u00f4ng tin ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf);\u00a0<\/span><\/p>\n

c) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;<\/span><\/p>\n

d) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u0111) M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

4. Gi\u1ea3i ph\u00e1p c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf: M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, theo d\u1ea3i k\u00fd t\u1ef1 cho t\u1eebng c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng l\u1eafp.<\/p>\n

5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n

a) X\u00e2y d\u1ef1ng, c\u00f4ng b\u1ed1 th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n, nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf;<\/p>\n

b) Ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u0103n c\u1ee9 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n tri\u1ec3n khai k\u1ebft n\u1ed1i th\u00f4ng tin t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu b\u00e1n l\u1ebb c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t sau khi th\u1ed1ng nh\u1ea5t v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n;<\/p>\n

c) X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y;<\/p>\n

d) H\u01b0\u1edbng d\u1eabn tri\u1ec3n khai vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tham gia d\u1ef1 th\u01b0\u1edfng.<\/span><\/p>\n

6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>\n

a) \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP;<\/p>\n

b) L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 \u0110i\u1ec1u n\u00e0y;<\/p>\n

c) C\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng d\u1ea3i k\u00fd t\u1ef1 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c v\u00e0 duy nh\u1ea5t;<\/p>\n

d) Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n cho c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>\n

\n<\/a>\u0110i\u1ec1u 9. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb<\/span>\n<\/h2>\n

1. C\u1ee5c Thu\u1ebf in, kh\u1edfi t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh bi\u00ean lai thu\u1ebf\u00a0<\/a>M\u1eabu CTT50 Ph\u1ee5 l\u1ee5c I.C\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in, \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai v\u00e0 thu n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n, thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba b\u00e0n Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt Danh s\u00e1ch \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf tr\u00ecnh C\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t. Nh\u1eefng \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf l\u00e0 \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 03 \u0111i\u1ec1u ki\u1ec7n: kh\u00f4ng c\u00f3 \u0111i\u1ec3m thu, ch\u01b0a th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 thu\u1ed9c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n.<\/p>\n

3. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 nhu\u00a0<\/b>c\u1ea7u s\u1eed d\u1ee5ng\u00a0<\/b>c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

4.\u00a0<\/span>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong<\/span>\u00a0tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0<\/b>B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 10. Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>\n<\/h2>\n

1. Ti\u00ea<\/span>u\u00a0ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua<\/span><\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>\n

b) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>5<\/span>\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

c) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5; gi\u1ea3i ph\u00e1p truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p sao l\u01b0u, kh\u00f4i ph\u1ee5c, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

\u2013 C\u00f3 t\u00e0i li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ef9 thu\u1eadt th\u00e0nh c\u00f4ng v\u1ec1 gi\u1ea3i ph\u00e1p truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2.\u00a0<\/span>Ti\u00eau ch\u00ed\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a)\u00a0<\/span>V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/span><\/p>\n

b)\u00a0<\/span>V\u1ec1 t\u00e0i ch\u00ednh:\u00a0<\/span>C\u00f3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t\u00a0<\/span>ng\u00e2n h\u00e0ng<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0v\u1edbi gi\u00e1 tr\u1ecb<\/span>\u00a0kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/span>\u00a0\u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i\u00a0<\/span>ro\u00a0<\/span>v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y\u00a0<\/span>ra trong\u00a0<\/span>qu\u00e1 tr\u00ecnh\u00a0<\/span>cung\u00a0<\/span>c\u1ea5p d\u1ecbch v\u1ee5<\/span>;<\/span><\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>20\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i, nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u00ean m\u00f4i tr\u01b0\u1eddng trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh v\u00e0 trung t\u00e2m d\u1eef li\u1ec7u d\u1ef1 ph\u00f2ng. Trung t\u00e2m d\u1ef1 ph\u00f2ng c\u00e1ch xa trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh t\u1ed1i thi\u1ec3u 20km v\u00e0 s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng khi h\u1ec7 th\u1ed1ng ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o, ng\u0103n ch\u1eb7n c\u00e1c truy c\u1eadp kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia;<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u;<\/span><\/p>\n

\u2013 K\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3 ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 2 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 20 Mbps; s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c h\u00e0ng \u0111\u1ee3i (Queue) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i; s\u1eed d\u1ee5ng giao th\u1ee9c SOAP\/TCP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/span><\/p>\n

3. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a) \u0110\u0103ng t\u1ea3i c\u00f4ng khai th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng c\u00f4ng khai t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1ed3 s\u01a1 v\u0103n b\u1ea3n cung c\u1ea5p. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 h\u1ee7y th\u00f4ng tin c\u00f4ng khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) L<\/span>\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n k\u00e8m theo h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt v\u00e0 ki\u1ec3m tra truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u gi\u1eefa hai b\u00ean. Sau khi k\u1ebft n\u1ed1i th\u00e0nh c\u00f4ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u2013 Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ed1ng nh\u1ea5t c\u00e1c n\u1ed9i dung v\u1ec1 \u1ee7y quy\u1ec1n c\u1ea5p<\/span>\u00a0m\u00e3 trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\u00a0g\u1eb7p s\u1ef1 c\u1ed1<\/span>\u00a0ho\u1eb7c \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 11. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>\n<\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/span><\/h2>\n

2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1eeb tr\u01b0\u1edbc 01 th\u00e1ng 7 n\u0103m 2022; ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/p>\n

3<\/span>.\u00a0<\/span>T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

a) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf;<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 s\u1ed1\u00a0191\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 01\/12\/2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i;<\/span><\/p>\n

c) Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

<\/a>d) Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>39\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n

\u0111) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0526\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

e) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a02660\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9\u00a0 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015;<\/span><\/p>\n

g) Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

h) Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2017\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/4\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/span><\/p>\n

i) Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

k) Th\u00f4ng t\u01b0 s\u1ed1\u00a088\/2020\/TT-BTC\u00a0ng\u00e0y 30\/10\/2020 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 2 Ph\u1ee5 l\u1ee5c:\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0\u00e1p d\u1ee5ng cho c\u01a1 quan thu\u1ebf khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, bi\u00ean lai;\u00a0<\/a>Ph\u1ee5 l\u1ee5c II\u00a0h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb m\u1ed9t s\u1ed1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

5. L\u1ed9 tr\u00ecnh tri\u1ec3n khai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eb5n s\u00e0ng ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb v\u00e0 k\u1ebft n\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1eadn d\u1ee5ng m\u1ecdi ngu\u1ed3n l\u1ef1c v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n c\u00f3 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n. Khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 n\u0103ng l\u1ef1c tham gia cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

b) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 l\u1ed9 tr\u00ecnh, c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o c\u00f4ng khai minh b\u1ea1ch. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00f3 nhu c\u1ea7u k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2021 (theo th\u00f4ng tin qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf) \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng l\u1edbn v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p.<\/p>\n

\n<\/a>\u0110i\u1ec1u 12. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/span>\n<\/h2>\n

1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/<\/span>5<\/span>\/<\/span>2010 v\u00e0\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span>s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/<\/span>01<\/span>\/<\/span>2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span>, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y theo l\u1ed9 tr\u00ecnh th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf\u00a0<\/span>ti\u1ebfp nh\u1eadn\u00a0d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018, Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/5<\/span>\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/01<\/span>\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 c\u00e1c c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n gi\u1ed1ng v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01<\/span>\u00a0th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

4. Bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0\u00a0<\/span>bi\u00ean lai thu thu\u1ebf \u0111\u01b0\u1ee3c in theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf\u00a0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai thu\u1ebf, bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean th\u00ec s\u1eed d\u1ee5ng M\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a011\/2020\/N\u0110-CP\u00a0ng\u00e0y 20\/01\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 34, \u0110i\u1ec1u 36, \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

5. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0102\/2008\/Q\u0110-BTC\u00a0ng\u00e0y 12\/11\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn h\u1ebft ng\u00e0y 30<\/span>\u00a0th\u00e1ng\u00a06<\/span>\u00a0n\u0103m\u00a02022<\/span>. Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/b>\u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0tr\u01b0\u1edbc ng\u00e0y 01<\/span>\u00a0<\/span>th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

6. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/p>\n

7. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n
\n


N\u01a1i nh\u1eadn:
<\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\u00a0 c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n,
\u00a0 S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc
\u00a0 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\u2013 C\u00f4ng b\u00e1o;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf;
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, TCT (VT, CS).<\/span><\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG




Tr\u1ea7n Xu\u00e2n H\u00e0<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

\n<\/a>PH\u1ee4 L\u1ee4C I<\/span>\n<\/h2>\n

\n<\/a>\u00c1P D\u1ee4NG CHO C\u01a0 QUAN THU\u1ebe KHI \u0110\u1eb6T IN H\u00d3A \u0110\u01a0N, BI\u00caN LAI<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n
\n

STT<\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.A<\/p>\n<\/td>\n

\n

M\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 C\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.B<\/p>\n<\/td>\n

\n

M\u1eabu k\u00fd hi\u1ec7u ghi tr\u00ean bi\u00ean lai<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.C<\/p>\n<\/td>\n

\n

M\u1eabu bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.A<\/span>\n<\/h2>\n

\nM\u00c3 H\u00d3A \u0110\u01a0N, BI\u00caN LAI C\u1ee6A C\u1ee4C THU\u1ebe C\u00c1C T\u1ec8NH, TH\u00c0NH PH\u1ed0 V\u00c0 C\u1ee4C THU\u1ebe DOANH NGHI\u1ec6P L\u1edaN PH\u00c1T H\u00c0NH<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>78\/2021<\/span>\/TT-BTC<\/span>\u00a0<\/span>ng\u00e0y\u00a0<\/span>17\u00a0<\/span>th\u00e1ng<\/span>\u00a09\u00a0<\/span>n\u0103m\u00a0<\/span>2021<\/span>\u00a0c\u1ee7a\u00a0<\/span>B\u1ed9 tr\u01b0\u1edfng<\/span>\u00a0B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

01<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/span><\/p>\n<\/td>\n

\n

3<\/span>4<\/p>\n<\/td>\n

\n

B\u00ecnh Thu\u1eadn<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

02<\/span><\/p>\n<\/td>\n

\n

H\u1ea3i Ph\u00f2ng<\/span><\/p>\n<\/td>\n

\n

3<\/span>5<\/p>\n<\/td>\n

\n

V\u0169ng T\u00e0u<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

03<\/span><\/p>\n<\/td>\n

\n

H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n<\/td>\n

\n

3<\/span>6<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Nai<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

04<\/p>\n<\/td>\n

\n

\u0110\u00e0 N\u1eb5ng<\/p>\n<\/td>\n

\n

37<\/p>\n<\/td>\n

\n

B\u00ecnh D\u01b0\u01a1ng<\/p>\n<\/td>\n<\/tr>\n

\n

06<\/p>\n<\/td>\n

\n

Nam\u00a0\u0110\u1ecbnh<\/p>\n<\/td>\n

\n

38<\/p>\n<\/td>\n

\n

B\u00ecnh Ph\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n

\n

07<\/p>\n<\/td>\n

\n

H\u00e0 Nam<\/p>\n<\/td>\n

\n

39<\/p>\n<\/td>\n

\n

T\u00e2y Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

08<\/p>\n<\/td>\n

\n

H\u1ea3i D\u01b0\u01a1ng<\/p>\n<\/td>\n

\n

40<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Nam<\/p>\n<\/td>\n<\/tr>\n

\n

09<\/p>\n<\/td>\n

\n

H\u01b0ng Y\u00ean<\/p>\n<\/td>\n

\n

41<\/p>\n<\/td>\n

\n

B\u00ecnh \u0110\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

\n

10<\/p>\n<\/td>\n

\n

Th\u00e1i B\u00ecnh<\/p>\n<\/td>\n

\n

42<\/p>\n<\/td>\n

\n

Kh\u00e1nh H\u00f2a<\/p>\n<\/td>\n<\/tr>\n

\n

11<\/p>\n<\/td>\n

\n

Long An<\/p>\n<\/td>\n

\n

43<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ng\u00e3i<\/p>\n<\/td>\n<\/tr>\n

\n

12<\/p>\n<\/td>\n

\n

Ti\u1ec1n Giang<\/p>\n<\/td>\n

\n

44<\/p>\n<\/td>\n

\n

Ph\u00fa Y\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

13<\/p>\n<\/td>\n

\n

B\u1ebfn Tre<\/p>\n<\/td>\n

\n

45<\/p>\n<\/td>\n

\n

Ninh Thu\u1eadn<\/p>\n<\/td>\n<\/tr>\n

\n

14<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Th\u00e1p<\/p>\n<\/td>\n

\n

46<\/p>\n<\/td>\n

\n

Th\u00e1i Nguy\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

15<\/p>\n<\/td>\n

\n

V\u0129nh Long<\/p>\n<\/td>\n

\n

47<\/p>\n<\/td>\n

\n

B\u1eafc K\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

\n

16<\/p>\n<\/td>\n

\n

An Giang<\/p>\n<\/td>\n

\n

48<\/p>\n<\/td>\n

\n

Cao B\u1eb1ng<\/p>\n<\/td>\n<\/tr>\n

\n

17<\/p>\n<\/td>\n

\n

Ki\u00ean Giang<\/p>\n<\/td>\n

\n

49<\/p>\n<\/td>\n

\n

L\u1ea1ng S\u01a1n<\/p>\n<\/td>\n<\/tr>\n

\n

18<\/p>\n<\/td>\n

\n

C\u1ea7n Th\u01a1<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

Tuy\u00ean Quang<\/p>\n<\/td>\n<\/tr>\n

\n

19<\/p>\n<\/td>\n

\n

B\u1ea1c Li\u00eau<\/p>\n<\/td>\n

\n

51<\/p>\n<\/td>\n

\n

H\u00e0 Giang<\/p>\n<\/td>\n<\/tr>\n

\n

20<\/p>\n<\/td>\n

\n

C\u00e0 Mau<\/p>\n<\/td>\n

\n

52<\/p>\n<\/td>\n

\n

Y\u00ean B\u00e1i<\/p>\n<\/td>\n<\/tr>\n

\n

21<\/p>\n<\/td>\n

\n

Tr\u00e0 Vinh<\/p>\n<\/td>\n

\n

53<\/p>\n<\/td>\n

\n

L\u00e0o Cai<\/p>\n<\/td>\n<\/tr>\n

\n

22<\/p>\n<\/td>\n

\n

S\u00f3c Tr\u0103ng<\/p>\n<\/td>\n

\n

54<\/p>\n<\/td>\n

\n

H\u00f2a B\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

23<\/p>\n<\/td>\n

\n

B\u1eafc Ninh<\/p>\n<\/td>\n

\n

55<\/p>\n<\/td>\n

\n

S\u01a1n La<\/p>\n<\/td>\n<\/tr>\n

\n

24<\/p>\n<\/td>\n

\n

B\u1eafc Giang<\/p>\n<\/td>\n

\n

56<\/p>\n<\/td>\n

\n

\u0110i\u1ec7n Bi\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

25<\/p>\n<\/td>\n

\n

V\u0129nh Ph\u00fac<\/p>\n<\/td>\n

\n

57<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

26<\/p>\n<\/td>\n

\n

Ph\u00fa Th\u1ecd<\/p>\n<\/td>\n

\n

58<\/p>\n<\/td>\n

\n

L\u00e2m \u0110\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

27<\/p>\n<\/td>\n

\n

Ninh B\u00ecnh<\/p>\n<\/td>\n

\n

59<\/p>\n<\/td>\n

\n

Gia Lai<\/p>\n<\/td>\n<\/tr>\n

\n

28<\/p>\n<\/td>\n

\n

Thanh H\u00f3a<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

\u0110\u1eafk L\u1eafk<\/p>\n<\/td>\n<\/tr>\n

\n

29<\/p>\n<\/td>\n

\n

Ngh\u1ec7 An<\/p>\n<\/td>\n

\n

61<\/p>\n<\/td>\n

\n

Kon Tum<\/p>\n<\/td>\n<\/tr>\n

\n

30<\/p>\n<\/td>\n

\n

H\u00e0 T\u0129nh<\/p>\n<\/td>\n

\n

62<\/p>\n<\/td>\n

\n

Lai Ch\u00e2u<\/p>\n<\/td>\n<\/tr>\n

\n

31<\/p>\n<\/td>\n

\n

Qu\u1ea3ng B\u00ecnh<\/p>\n<\/td>\n

\n

63<\/p>\n<\/td>\n

\n

H\u1eadu Giang<\/p>\n<\/td>\n<\/tr>\n

\n

32<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Tr\u1ecb<\/p>\n<\/td>\n

\n

64<\/p>\n<\/td>\n

\n

\u0110\u1eafk N\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

33<\/p>\n<\/td>\n

\n

Th\u1eeba Thi\u00ean \u2013 Hu\u1ebf<\/p>\n<\/td>\n

\n

65<\/p>\n<\/td>\n

\n

C\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

PH\u1ee4 L\u1ee4C I.B<\/b><\/p>\n

\nM\u1eaaU K\u00dd HI\u1ec6U GHI TR\u00caN BI\u00caN LAI<\/span>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC\u00a0<\/span>ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n

1. K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai c\u00f3 10 k\u00fd t\u1ef1,\u00a0<\/i>g\u1ed3m:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u th\u1ec3 hi\u1ec7n lo\u1ea1i bi\u00ean lai (01 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1; 02 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1.)<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n t\u00ean bi\u00ean lai (\u201cBLP\u201d).<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n s\u1ed1\u00a0<\/i><\/b>li\u00ean bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai c\u00f3 03 li\u00ean k\u00fd hi\u1ec7u l\u00e0 \u201c3\u201d.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa nh\u00f3m k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi nh\u00f3m 03 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai.<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai.<\/span><\/p>\n

V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01BLP2-001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1), 02 li\u00ean, m\u1eabu th\u1ee9 1.<\/span><\/p>\n

2. K\u00fd hi\u1ec7u bi\u00ean lai g\u1ed3m 08 k\u00fd t\u1ef1:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 m\u00e3 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I.A v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai do C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 nh\u00f3m hai trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u bi\u00ean lai. \u0110\u1ed1i v\u1edbi bi\u00ean lai do c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in, t\u1ef1 in th\u00ec 02 k\u00fd t\u1ef1 n\u00e0y l\u00e0 02 k\u00fd t\u1ef1 \u0111\u1ea7u c\u1ee7a k\u00fd hi\u1ec7u bi\u00ean lai.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa c\u00e1c k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi ba k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a bi\u00ean lai.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n n\u0103m in bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai in n\u0103m 2022 th\u00ec ghi l\u00e0 22.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c bi\u00ean lai. C\u1ee5 th\u1ec3: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 in k\u00fd hi\u1ec7u l\u00e0 T; bi\u00ean lai \u0111\u1eb7t in k\u00fd hi\u1ec7u l\u00e0 P.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/span>K\u00fd hi\u1ec7u\u00a0<\/span>01AA<\/span>-22<\/span>P<\/span>\u00a0\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed do C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.C<\/span>\n<\/h2>\n

\n\u00a0<\/span><\/a>M\u1eaaU BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u01a0 QUAN THU\u1ebe S\u1eec D\u1ee4NG KHI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u00c1 NH\u00c2N<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
T\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\u2014\u2014\u2014\u2013<\/b><\/p>\n

C\u01a1 quan thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/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<\/b><\/p>\n

BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd
<\/b>(Li\u00ean 1: B\u00e1o so\u00e1t)<\/i><\/p>\n<\/td>\n

\n

M\u1eabu:\u00a0CTT50<\/b>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n

K\u00fd hi\u1ec7u:<\/p>\n

S\u1ed1:<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

C\u0103n c\u1ee9 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1: \u2026. ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026\u2026.<\/p>\n

N\u1ed9i dung thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o<\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/p>\n

\u2013 Thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TNCN: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TT\u0110B: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Thu\u1ebf T\u00e0i nguy\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Ph\u00ed BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 thu\u1ebf n\u1ed9p k\u1ef3 n\u00e0y:<\/p>\n

S\u1ed1 thu\u1ebf n\u1ee3 k\u1ef3 tr\u01b0\u1edbc (n\u1ebfu c\u00f3):<\/p>\n

T\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf n\u1ed9p:<\/p>\n<\/td>\n

\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n


NG\u01af\u1edcI VI\u1ebeT BI\u00caN LAI<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n


NG\u01af\u1edcI THU TI\u1ec0N<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n

\u2026., ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i>
NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa \u00fd:<\/i><\/p>\n

\u2013 Li\u00ean 1: B\u00e1o so\u00e1t<\/i><\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/i><\/p>\n

\u2013 Li\u00ean 3: L\u01b0u<\/i><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n li\u00ean.<\/i><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C II<\/span>\n<\/h2>\n

\n<\/a>C\u00c1C M\u1eaaU H\u00d3A \u0110\u01a0N\/BI\u00caN LAI \u0110I\u1ec6N T\u1eec HI\u1ec2N TH\u1eca THAM KH\u1ea2O<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n
\n

S<\/b>TT<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o<\/b><\/p>\n<\/td>\n

\n

T\u00ean\u00a0<\/span><\/b>lo\u1ea1i h\u00f3a \u0111\u01a1n\/bi\u00ean lai<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 1<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 2<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 3<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 4<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 5<\/p>\n<\/td>\n

\n

Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

M\u1eabu<\/span>\u00a0tham kh\u1ea3o s\u1ed1 6<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 1<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN \u0110\u01a0N V\u1eca D\u1ef0 TR\u1eee:\u00a0<\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA<\/b><\/p>\n

(Ch\u1ec9 s\u1eed d\u1ee5ng cho b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia)<\/p>\n

Ng\u00e0y\u2026\u2026.th\u00e1ng \u2026..n\u0103m \u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u:\u2026\u2026\u2026\u2026.<\/span>.<\/p>\n

S\u1ed1\u2026\u2026\u2026\u2026.<\/span>\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n h\u00e0ng:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 CMND\/CCCD\/ H\u1ed9 chi\u1ebfu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. t\u1ea1i ng\u00e2n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 TT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

a<\/p>\n<\/td>\n

\n

b<\/p>\n<\/td>\n

\n

c<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3\u00a0=\u00a01\u00d72<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/h3>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 2<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG<\/b><\/p>\n

Ng\u00e0y\u2026 th\u00e1ng \u2026. n\u0103m \u2026\u2026\u2026<\/i><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 t\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

B\u00e1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\u2026\u2026\u2026.ng\u00e0y \u2026. th\u00e1ng \u2026 n\u0103m \u2026. c\u1ee7a:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c b\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n

Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u00a0S\u1ed1 t\u00e0i kho\u1ea3n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba \u0111i\u1ec3m v\u1eadn chuy\u1ec3n h\u00e0ng \u0111\u1ebfn(*)<\/sup>:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Th\u1eddi gian v\u1eadn chuy\u1ec3n (*): T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean t\u00e0i s\u1ea3n<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/p>\n<\/td>\n

\n

(2)<\/p>\n<\/td>\n

\n

(3)<\/p>\n<\/td>\n

\n

(4)<\/p>\n<\/td>\n

\n

(5)<\/p>\n<\/td>\n

\n

(6)<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n\n\n
\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u1ea7n gia h\u1ea1n th\u1eddi gian v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3)\u00a0(*)<\/sup>:<\/b><\/p>\n

\u2013 L\u00fd do gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Th\u1eddi gian gia h\u1ea1n v\u1eadn chuy\u1ec3n: T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n

\u2013 \u0110\u01a1n v\u1ecb gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1ecb t\u1ecbch thu)<\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 3<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 22 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 9852<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: C\u00f4ng ty TNHH B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd A<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: 45 ph\u1ed1 X, qu\u1eadn Y, th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n: VN\u0110<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/b><\/p>\n<\/td>\n

\n

2<\/b><\/p>\n<\/td>\n

\n

3<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026.% Ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 4<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 6830<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n USD<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Ti\u1ec1n thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

T\u1ef7 gi\u00e1 (USD\/VND)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

7 = 4\u00d76<\/p>\n<\/td>\n

\n

8 = 6\u00d77<\/p>\n<\/td>\n

\n

9 = 7+8<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n

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\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 5<\/span><\/b><\/p>\n\n\n\n\n\n
\n

T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n: \u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u1ecba ch\u1ec9:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n

\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>PHI\u1ebeU XU\u1ea4T KHO H\u00c0NG G\u1eecI B\u00c1N \u0110\u1ea0I L\u00dd<\/b><\/p>\n

Ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i><\/p>\n

C\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n

c\u1ee7a \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 v\u1edbi (t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) \u2026\u2026\u2026\u2026.. MST:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 H\u1ee3p \u0111\u1ed3ng s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Xu\u1ea5t t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Nh\u1eadp t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean nh\u00e3n hi\u1ec7u, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t v\u1eadt t\u01b0 (s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a)<\/b><\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

T\u1ed5ng c\u1ed9ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca
<\/b>(Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn Phi\u1ebfu xu\u1ea5t kho)<\/i><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 6<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m 20\u2026\u2026.<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 01GTKT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 01AA\/22P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t GTGT: \u2026\u2026\u2026\u2026\u2026\u2026..% Ti\u1ec1n thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe:<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 02GTTT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 03AA\/23P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

(In t\u1ea1i C\u00f4ng ty in\u2026\u2026\u2026., M\u00e3 s\u1ed1 thu\u1ebf\u2026\u2026\u2026\u2026\u2026..)<\/p>\n

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\n\n<\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\u2014\u2014-<\/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<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 78\/2021\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/b><\/p>\n

<\/a>TH\u00d4NG T\u01af<\/span><\/b><\/p>\n

<\/a>H\u01af\u1edaNG D\u1eaaN TH\u1ef0C HI\u1ec6N M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe NG\u00c0Y 13 TH\u00c1NG 6 N\u0102M 2019, NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>123\/2020\/N\u0110-CP<\/a>\u00a0NG\u00c0Y 19 TH\u00c1NG 10 N\u0102M 2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y\u00a0<\/span><\/i>20\u00a0<\/span><\/i>th\u00e1ng\u00a0<\/span><\/i>11<\/span><\/i>\u00a0n\u0103m 20<\/span><\/i>15<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/span><\/i>G<\/span><\/i>iao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2017\/N\u0110-CP<\/a>\u00a0ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<\/span><\/i>Lu\u1eadt\u00a0<\/span><\/i>Q<\/span><\/i>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019,\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>.<\/span><\/i><\/p>\n

\n<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span>\n<\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>Lu\u1eadt\u00a0<\/span>Q<\/span>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span>\u00a0(sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) bao g\u1ed3m:<\/span><\/p>\n

1. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; k\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c; x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t; h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>;<\/span>\u00a0<\/span>t<\/span>i\u00eau ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi<\/span>\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>.<\/span><\/p>\n

2. M\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n gi\u1ea5y g\u1ed3m: t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n

3. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

4. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span>\n<\/h2>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 3. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>\n<\/h2>\n

1.\u00a0<\/span>Nguy\u00ean t\u1eafc \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

a)\u00a0Ng\u01b0\u1eddi b\u00e1n h\u00e0ng<\/span>\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c\u00a0\u0111\u01b0\u1ee3c<\/span>\u00a0quy\u1ec1n\u00a0\u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba<\/span>\u00a0l\u00e0 b\u00ean\u00a0c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n,<\/span>\u00a0l\u00e0\u00a0<\/span>\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0s\u1eed d\u1ee5ng\u00a0h<\/span>\u00f3a\u00a0\u0111\u01a1n\u00a0<\/span>\u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0\u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h<\/span>\u00f3a, d\u1ecbch v\u1ee5. Quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

b) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng v\u0103n b\u1ea3n (h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn) gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

c) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp\u00a0<\/b>l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\u00a0<\/span>ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0\u00a0<\/span>ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

\u0111) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u1ec3 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c bi\u1ebft v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n. Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h<\/span>\u00f3a\u00a0\u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean th\u00ec b\u00ean \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m h\u1ee7y c\u00e1c ni\u00eam y\u1ebft, th\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) th\u00ec b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c\u00a0<\/b>th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

g) B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1); th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m (lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m);<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean;<\/span><\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m t\u1ea1i\u00a0<\/a>M\u1eabu s\u1ed1 01\u0110KT\u0110\/H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0nh\u01b0 sau:<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i Ph\u1ea7n 5 \u201cDanh s\u00e1ch ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng\u201d \u0111i\u1ec1n th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng c\u1ee7a c\u1ea3 hai b\u00ean;<\/span><\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i c\u1ed9t 5 Ph\u1ea7n 6 \u201c\u0110\u0103ng k\u00fd \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n\u201d \u0111i\u1ec1n th\u00f4ng tin t\u00ean, t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 4. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6 \u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

\u2013 S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/span><\/p>\n

\u2013 S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

\u2013 S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/span><\/p>\n

\u2013 S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

\u2013 S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c\u00a0<\/span>ch\u1ee9ng t\u1eeb\u00a0<\/span>\u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c<\/span>\u00a0s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9<\/span>\u00a0\u0111i\u1ec7n t\u1eed<\/span>, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span>\u00a0\u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23;<\/span><\/p>\n

\u2013 M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia\u00a0ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

+ Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef G: \u00c1p d\u1ee5ng\u00a0<\/span>\u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\u2013 Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec \u0111\u1ec3 l\u00e0 YY;<\/span><\/p>\n

\u2013 T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

+ \u201c1C22TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;\u00a0<\/span><\/p>\n

+ \u201c2C22TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1C23LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ \u201c1K23TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2023 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1K22DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ \u201c6K22NAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c6K22BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i<\/span>\u00a0l\u00fd\u00a0<\/span>\u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2022 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

<\/a>2. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0\u00a0<\/span>m\u1ed9t nh\u00f3m g\u1ed3m 11 k\u00fd t\u1ef1\u00a0<\/span>th\u1ec3 hi\u1ec7n<\/span>\u00a0c\u00e1c th\u00f4ng tin v\u1ec1:<\/span>\u00a0t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i<\/span>\u00a0<\/span>h\u00f3a \u0111\u01a1n (m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu)<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 S\u00e1u (06) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

+ 01GTKT: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ 02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/span><\/p>\n

+ 07KPTQ: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/span><\/p>\n

+ 03XKNB: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/span><\/p>\n

+ 04HGDL: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n, b\u1eaft \u0111\u1ea7u b\u1eb1ng 001 v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 999.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 m\u1ed9t nh\u00f3m g\u1ed3m 08 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1: C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; n\u0103m \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n m\u00e3 c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo\u00a0<\/a>Ph\u1ee5 l\u1ee5c I.A\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

\u2013 Hai (02) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i Vi\u1ec7t Nam g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301;<\/span><\/p>\n

\u2013 M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

\u2013 Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo g\u1ed3m hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 m\u1ed9t (01) k\u00fd t\u1ef1 l\u00e0 ch\u1eef c\u00e1i P th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span>\u00a0V\u00ed d\u1ee5: N\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 n\u0103m 2022 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 22P; n\u0103m C\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u00e0 n\u0103m 2023 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 23P;<\/span><\/p>\n

\u2013 V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in:<\/span><\/p>\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u201c01GTKT3\/001\u201d, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u201c01AA\/22P\u201d: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu s\u1ed1 001 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 3 li\u00ean do C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

c) L<\/span>i\u00ean h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0<\/span>l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 3 li\u00ean trong \u0111\u00f3:<\/span><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u;<\/span><\/p>\n

\u2013\u00a0Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua<\/span>;<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9.<\/span><\/p>\n

d) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in g\u1ed3m\u00a0<\/span>03 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng nh\u01b0 sau:<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 01\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n GTGT;<\/span><\/p>\n

\u2013 K\u00fd hi\u1ec7u 02\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 5. Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0n\u1ebfu thu\u1ed9c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o (<\/a>M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301. Trong th\u1eddi gian m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (chuy\u1ec3n t\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 th\u1ef1c hi\u1ec7n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0\u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 6. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span>\n<\/h2>\n

1. Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u1ef1c hi\u1ec7n nh\u01b0 sau: Ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u00f3a \u0111\u01a1n g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf, ch\u1eadm nh\u1ea5t l\u00e0 trong c\u00f9ng ng\u00e0y g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

2. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/p>\n

a) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

b<\/span>)\u00a0<\/span>H<\/span>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

c<\/span>)\u00a0<\/span>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh n\u1ebfu c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan (t\u1ed5 ch\u1ee9c thanh to\u00e1n, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 10 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi ng\u01b0\u1eddi mua \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 7. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/span>\n<\/h2>\n

1. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u1ea5p l\u1ea1i m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t c\u1ea7n x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0\u0111\u1ec3 th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho t\u1eebng h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t ho\u1eb7c th\u00f4ng b\u00e1o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh cho nhi\u1ec1u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0\u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1ea5t c\u1ee9 th\u1eddi gian n\u00e0o nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a k\u1ef3 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi\u00a0<\/span>thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>\u00a0theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0<\/span>sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 x\u1eed l\u00fd theo h\u00ecnh t<\/span>h\u1ee9c<\/span>\u00a0<\/span>\u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh<\/span>\u00a0t\u1ea1i<\/span>\u00a0<\/span><\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/span>, sau \u0111\u00f3 l\u1ea1i ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n ti\u1ebfp t\u1ee5c c\u00f3 sai s\u00f3t th\u00ec\u00a0<\/span>c\u00e1c l\u1ea7n x\u1eed l\u00fd ti\u1ebfp theo<\/span>\u00a0ng\u01b0\u1eddi b\u00e1n<\/span>\u00a0s\u1ebd th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l\u00fd<\/span>\u00a0sai s\u00f3t<\/span>\u00a0l\u1ea7n \u0111\u1ea7u<\/span>;<\/span><\/p>\n

d) Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0v\u1ec1 vi\u1ec7c ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, trong \u0111\u00f3 ghi r\u00f5 c\u0103n c\u1ee9 ki\u1ec3m tra l\u00e0 th\u00f4ng b\u00e1o\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T\u00a0c\u1ee7a c\u01a1 quan thu\u1ebf (bao g\u1ed3m th\u00f4ng tin s\u1ed1 v\u00e0 ng\u00e0y th\u00f4ng b\u00e1o);<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;<\/span><\/p>\n

e) Ri\u00eang \u0111\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec: \u0111i\u1ec1u ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u \u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Sau th\u1eddi h\u1ea1n\u00a0<\/span>chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin \u0111i\u1ec1u ch\u1ec9nh cho c\u00e1c th\u00f4ng tin \u0111\u00e3 k\u00ea khai tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p;<\/p>\n

c) Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i\u00a0<\/a>M\u1eabu 01\/TH-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP).<\/span><\/p>\n

3. Vi\u1ec7c<\/span>\u00a0<\/span>khai b\u1ed5<\/span>\u00a0sung h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan\u00a0<\/span>c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf (bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb h\u1ee7y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 8. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf<\/span>\n<\/h2>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n

2. Doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng theo m\u00f4 h\u00ecnh kinh doanh (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng; \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c; d\u1ecbch v\u1ee5 vui ch\u01a1i, gi\u1ea3i tr\u00ed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c) \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/p>\n

3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

b) Th\u00f4ng tin ng\u01b0\u1eddi mua n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u (m\u00e3 s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf);\u00a0<\/span><\/p>\n

c) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;<\/span><\/p>\n

d) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

\u0111) M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

4. Gi\u1ea3i ph\u00e1p c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf: M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p t\u1ef1 \u0111\u1ed9ng, theo d\u1ea3i k\u00fd t\u1ef1 cho t\u1eebng c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o kh\u00f4ng tr\u00f9ng l\u1eafp.<\/p>\n

5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n

a) X\u00e2y d\u1ef1ng, c\u00f4ng b\u1ed1 th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n, nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf;<\/p>\n

b) Ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng c\u0103n c\u1ee9 \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c t\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan x\u00e2y d\u1ef1ng \u0111\u1ec1 \u00e1n tri\u1ec3n khai k\u1ebft n\u1ed1i th\u00f4ng tin t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu b\u00e1n l\u1ebb c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec3 b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh ph\u00ea duy\u1ec7t sau khi th\u1ed1ng nh\u1ea5t v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n;<\/p>\n

c) X\u00e2y d\u1ef1ng l\u1ed9 tr\u00ecnh tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y;<\/p>\n

d) H\u01b0\u1edbng d\u1eabn tri\u1ec3n khai vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 tham gia d\u1ef1 th\u01b0\u1edfng.<\/span><\/p>\n

6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/p>\n

a) \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP;<\/p>\n

b) L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0v\u00e0 \u0110i\u1ec1u n\u00e0y;<\/p>\n

c) C\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng d\u1ea3i k\u00fd t\u1ef1 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c v\u00e0 duy nh\u1ea5t;<\/p>\n

d) Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n cho c\u01a1 quan thu\u1ebf ngay trong ng\u00e0y th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/p>\n

\n<\/a>\u0110i\u1ec1u 9. S\u1eed d\u1ee5ng bi\u00ean lai, ch\u1ee9ng t\u1eeb<\/span>\n<\/h2>\n

1. C\u1ee5c Thu\u1ebf in, kh\u1edfi t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh bi\u00ean lai thu\u1ebf\u00a0<\/a>M\u1eabu CTT50 Ph\u1ee5 l\u1ee5c I.C\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in, \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai v\u00e0 thu n\u1ee3 \u0111\u1ed1i v\u1edbi h\u1ed9 kho\u00e1n, thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf: C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd t\u1ea1i \u0111\u1ecba b\u00e0n Chi c\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt Danh s\u00e1ch \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf tr\u00ecnh C\u1ee5c Thu\u1ebf ph\u00ea duy\u1ec7t. Nh\u1eefng \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf l\u00e0 \u0111\u1ecba b\u00e0n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi 03 \u0111i\u1ec1u ki\u1ec7n: kh\u00f4ng c\u00f3 \u0111i\u1ec3m thu, ch\u01b0a th\u1ef1c hi\u1ec7n \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 thu\u1ed9c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p x\u00e3 thu\u1ed9c v\u00f9ng kh\u00f3 kh\u0103n.<\/p>\n

3. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 nhu\u00a0<\/b>c\u1ea7u s\u1eed d\u1ee5ng\u00a0<\/b>c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

4.\u00a0<\/span>\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong<\/span>\u00a0tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai\u00a0<\/span>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0th\u00ec t\u1ed5 ch\u1ee9c\u00a0c\u00f3 v\u0103n b\u1ea3n g\u1eedi\u00a0<\/b>B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 10. Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/span>\n<\/h2>\n

1. Ti\u00ea<\/span>u\u00a0ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua<\/span><\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>\n

b) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>5<\/span>\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

c) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5; gi\u1ea3i ph\u00e1p truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p sao l\u01b0u, kh\u00f4i ph\u1ee5c, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

\u2013 C\u00f3 t\u00e0i li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ef9 thu\u1eadt th\u00e0nh c\u00f4ng v\u1ec1 gi\u1ea3i ph\u00e1p truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2.\u00a0<\/span>Ti\u00eau ch\u00ed\u00a0\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a)\u00a0<\/span>V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

\u2013 L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><\/p>\n

\u2013 Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/span><\/p>\n

b)\u00a0<\/span>V\u1ec1 t\u00e0i ch\u00ednh:\u00a0<\/span>C\u00f3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t\u00a0<\/span>ng\u00e2n h\u00e0ng<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0v\u1edbi gi\u00e1 tr\u1ecb<\/span>\u00a0kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/span>\u00a0\u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i\u00a0<\/span>ro\u00a0<\/span>v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y\u00a0<\/span>ra trong\u00a0<\/span>qu\u00e1 tr\u00ecnh\u00a0<\/span>cung\u00a0<\/span>c\u1ea5p d\u1ecbch v\u1ee5<\/span>;<\/span><\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>20\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

\u2013 Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i, nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; gi\u1ea3i ph\u00e1p k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u00ean m\u00f4i tr\u01b0\u1eddng trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh v\u00e0 trung t\u00e2m d\u1eef li\u1ec7u d\u1ef1 ph\u00f2ng. Trung t\u00e2m d\u1ef1 ph\u00f2ng c\u00e1ch xa trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh t\u1ed1i thi\u1ec3u 20km v\u00e0 s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng khi h\u1ec7 th\u1ed1ng ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1;<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o, ng\u0103n ch\u1eb7n c\u00e1c truy c\u1eadp kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia;<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u;<\/span><\/p>\n

\u2013 K\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3 ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 2 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 20 Mbps; s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c h\u00e0ng \u0111\u1ee3i (Queue) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i; s\u1eed d\u1ee5ng giao th\u1ee9c SOAP\/TCP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/span><\/p>\n

3. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a) \u0110\u0103ng t\u1ea3i c\u00f4ng khai th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u0103ng c\u00f4ng khai t\u00e0i li\u1ec7u m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c l\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1ed3 s\u01a1 v\u0103n b\u1ea3n cung c\u1ea5p. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 h\u1ee7y th\u00f4ng tin c\u00f4ng khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) L<\/span>\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n k\u00e8m theo h\u1ed3 s\u01a1 ch\u1ee9ng minh t\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y t\u1ed5 ch\u1ee9c cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt v\u00e0 ki\u1ec3m tra truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u gi\u1eefa hai b\u00ean. Sau khi k\u1ebft n\u1ed1i th\u00e0nh c\u00f4ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf. Th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u2013 Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ed1ng nh\u1ea5t c\u00e1c n\u1ed9i dung v\u1ec1 \u1ee7y quy\u1ec1n c\u1ea5p<\/span>\u00a0m\u00e3 trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span>\u00a0g\u1eb7p s\u1ef1 c\u1ed1<\/span>\u00a0ho\u1eb7c \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 11. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>\n<\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/span><\/h2>\n

2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP\u00a0kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p chuy\u1ec3n \u0111\u1ed5i d\u1ea7n sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1eeb tr\u01b0\u1edbc 01 th\u00e1ng 7 n\u0103m 2022; ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/p>\n

3<\/span>.\u00a0<\/span>T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

a) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf;<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 s\u1ed1\u00a0191\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 01\/12\/2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i;<\/span><\/p>\n

c) Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/p>\n

<\/a>d) Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>39\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n

\u0111) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0526\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 16\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

e) Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a02660\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 14\/12\/2016 c\u1ee7a B\u1ed9\u00a0 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01209\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 23\/6\/2015;<\/span><\/p>\n

g) Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

h) Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2017\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/4\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1\u00a0119\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1\u00a026\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/span><\/p>\n

i) Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

k) Th\u00f4ng t\u01b0 s\u1ed1\u00a088\/2020\/TT-BTC\u00a0ng\u00e0y 30\/10\/2020 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0ng\u00e0y 30\/9\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 2 Ph\u1ee5 l\u1ee5c:\u00a0<\/a>Ph\u1ee5 l\u1ee5c I\u00a0\u00e1p d\u1ee5ng cho c\u01a1 quan thu\u1ebf khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, bi\u00ean lai;\u00a0<\/a>Ph\u1ee5 l\u1ee5c II\u00a0h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb m\u1ed9t s\u1ed1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

5. L\u1ed9 tr\u00ecnh tri\u1ec3n khai h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eb5n s\u00e0ng ti\u1ebfp nh\u1eadn \u0111\u1ec1 ngh\u1ecb v\u00e0 k\u1ebft n\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1eadn d\u1ee5ng m\u1ecdi ngu\u1ed3n l\u1ef1c v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin hi\u1ec7n c\u00f3 \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n. Khuy\u1ebfn kh\u00edch c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 n\u0103ng l\u1ef1c tham gia cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

b) T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 l\u1ed9 tr\u00ecnh, c\u0103n c\u1ee9 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o c\u00f4ng khai minh b\u1ea1ch. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00f3 nhu c\u1ea7u k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u01b0\u1ee3t qu\u00e1 kh\u1ea3 n\u0103ng \u0111\u00e1p \u1ee9ng c\u1ee7a h\u1ec7 th\u1ed1ng, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c t\u00ednh \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2021 (theo th\u00f4ng tin qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf) \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng l\u1edbn v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p.<\/p>\n

\n<\/a>\u0110i\u1ec1u 12. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/span>\n<\/h2>\n

1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/<\/span>5<\/span>\/<\/span>2010 v\u00e0\u00a0<\/span>Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/span>s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/<\/span>01<\/span>\/<\/span>2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022<\/span>, \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ecba b\u00e0n \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1ec3 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y theo l\u1ed9 tr\u00ecnh th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1 quan thu\u1ebf\u00a0<\/span>ti\u1ebfp nh\u1eadn\u00a0d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn\u00a0<\/span>h\u1ebft\u00a0ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0119\/2018\/N\u0110-CP\u00a0ng\u00e0y 12\/9\/2018, Th\u00f4ng t\u01b0 s\u1ed1\u00a068\/2019\/TT-BTC\u00a0v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14<\/span>\/5<\/span>\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17<\/span>\/01<\/span>\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 c\u00e1c c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n gi\u1ed1ng v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01<\/span>\u00a0th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

4. Bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0\u00a0<\/span>bi\u00ean lai thu thu\u1ebf \u0111\u01b0\u1ee3c in theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a030\/2001\/Q\u0110-BTC\u00a0ng\u00e0y 13\/4\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u1ea5n ch\u1ec9 thu\u1ebf\u00a0 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai thu\u1ebf, bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean th\u00ec s\u1eed d\u1ee5ng M\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a011\/2020\/N\u0110-CP\u00a0ng\u00e0y 20\/01\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh d\u1ea1ng c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 34, \u0110i\u1ec1u 36, \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

5. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung) v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0102\/2008\/Q\u0110-BTC\u00a0ng\u00e0y 12\/11\/2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1eabu ch\u1ee9ng t\u1eeb thu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ebfn h\u1ebft ng\u00e0y 30<\/span>\u00a0th\u00e1ng\u00a06<\/span>\u00a0n\u0103m\u00a02022<\/span>. Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1c t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/b>\u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0tr\u01b0\u1edbc ng\u00e0y 01<\/span>\u00a0<\/span>th\u00e1ng\u00a07<\/span>\u00a0n\u0103m\u00a02022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a037\/2010\/TT-BTC\u00a0ng\u00e0y 18\/3\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

6. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n n\u00e0y c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T\u00a0ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1\u2026 k\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/p>\n

7. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n
\n


N\u01a1i nh\u1eadn:
<\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\u00a0 c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n,
\u00a0 S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc
\u00a0 c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\u2013 C\u00f4ng b\u00e1o;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\u2013 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf;
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, TCT (VT, CS).<\/span><\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG




Tr\u1ea7n Xu\u00e2n H\u00e0<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

\n<\/a>PH\u1ee4 L\u1ee4C I<\/span>\n<\/h2>\n

\n<\/a>\u00c1P D\u1ee4NG CHO C\u01a0 QUAN THU\u1ebe KHI \u0110\u1eb6T IN H\u00d3A \u0110\u01a0N, BI\u00caN LAI<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n
\n

STT<\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.A<\/p>\n<\/td>\n

\n

M\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 C\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.B<\/p>\n<\/td>\n

\n

M\u1eabu k\u00fd hi\u1ec7u ghi tr\u00ean bi\u00ean lai<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.C<\/p>\n<\/td>\n

\n

M\u1eabu bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1 nh\u00e2n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.A<\/span>\n<\/h2>\n

\nM\u00c3 H\u00d3A \u0110\u01a0N, BI\u00caN LAI C\u1ee6A C\u1ee4C THU\u1ebe C\u00c1C T\u1ec8NH, TH\u00c0NH PH\u1ed0 V\u00c0 C\u1ee4C THU\u1ebe DOANH NGHI\u1ec6P L\u1edaN PH\u00c1T H\u00c0NH<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/span>78\/2021<\/span>\/TT-BTC<\/span>\u00a0<\/span>ng\u00e0y\u00a0<\/span>17\u00a0<\/span>th\u00e1ng<\/span>\u00a09\u00a0<\/span>n\u0103m\u00a0<\/span>2021<\/span>\u00a0c\u1ee7a\u00a0<\/span>B\u1ed9 tr\u01b0\u1edfng<\/span>\u00a0B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u1ec9nh, th\u00e0nh ph\u1ed1<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

01<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i<\/span><\/p>\n<\/td>\n

\n

3<\/span>4<\/p>\n<\/td>\n

\n

B\u00ecnh Thu\u1eadn<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

02<\/span><\/p>\n<\/td>\n

\n

H\u1ea3i Ph\u00f2ng<\/span><\/p>\n<\/td>\n

\n

3<\/span>5<\/p>\n<\/td>\n

\n

V\u0169ng T\u00e0u<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

03<\/span><\/p>\n<\/td>\n

\n

H\u1ed3 Ch\u00ed Minh<\/span><\/p>\n<\/td>\n

\n

3<\/span>6<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Nai<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

04<\/p>\n<\/td>\n

\n

\u0110\u00e0 N\u1eb5ng<\/p>\n<\/td>\n

\n

37<\/p>\n<\/td>\n

\n

B\u00ecnh D\u01b0\u01a1ng<\/p>\n<\/td>\n<\/tr>\n

\n

06<\/p>\n<\/td>\n

\n

Nam\u00a0\u0110\u1ecbnh<\/p>\n<\/td>\n

\n

38<\/p>\n<\/td>\n

\n

B\u00ecnh Ph\u01b0\u1edbc<\/p>\n<\/td>\n<\/tr>\n

\n

07<\/p>\n<\/td>\n

\n

H\u00e0 Nam<\/p>\n<\/td>\n

\n

39<\/p>\n<\/td>\n

\n

T\u00e2y Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

08<\/p>\n<\/td>\n

\n

H\u1ea3i D\u01b0\u01a1ng<\/p>\n<\/td>\n

\n

40<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Nam<\/p>\n<\/td>\n<\/tr>\n

\n

09<\/p>\n<\/td>\n

\n

H\u01b0ng Y\u00ean<\/p>\n<\/td>\n

\n

41<\/p>\n<\/td>\n

\n

B\u00ecnh \u0110\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n

\n

10<\/p>\n<\/td>\n

\n

Th\u00e1i B\u00ecnh<\/p>\n<\/td>\n

\n

42<\/p>\n<\/td>\n

\n

Kh\u00e1nh H\u00f2a<\/p>\n<\/td>\n<\/tr>\n

\n

11<\/p>\n<\/td>\n

\n

Long An<\/p>\n<\/td>\n

\n

43<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ng\u00e3i<\/p>\n<\/td>\n<\/tr>\n

\n

12<\/p>\n<\/td>\n

\n

Ti\u1ec1n Giang<\/p>\n<\/td>\n

\n

44<\/p>\n<\/td>\n

\n

Ph\u00fa Y\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

13<\/p>\n<\/td>\n

\n

B\u1ebfn Tre<\/p>\n<\/td>\n

\n

45<\/p>\n<\/td>\n

\n

Ninh Thu\u1eadn<\/p>\n<\/td>\n<\/tr>\n

\n

14<\/p>\n<\/td>\n

\n

\u0110\u1ed3ng Th\u00e1p<\/p>\n<\/td>\n

\n

46<\/p>\n<\/td>\n

\n

Th\u00e1i Nguy\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

15<\/p>\n<\/td>\n

\n

V\u0129nh Long<\/p>\n<\/td>\n

\n

47<\/p>\n<\/td>\n

\n

B\u1eafc K\u1ea1n<\/p>\n<\/td>\n<\/tr>\n

\n

16<\/p>\n<\/td>\n

\n

An Giang<\/p>\n<\/td>\n

\n

48<\/p>\n<\/td>\n

\n

Cao B\u1eb1ng<\/p>\n<\/td>\n<\/tr>\n

\n

17<\/p>\n<\/td>\n

\n

Ki\u00ean Giang<\/p>\n<\/td>\n

\n

49<\/p>\n<\/td>\n

\n

L\u1ea1ng S\u01a1n<\/p>\n<\/td>\n<\/tr>\n

\n

18<\/p>\n<\/td>\n

\n

C\u1ea7n Th\u01a1<\/p>\n<\/td>\n

\n

50<\/p>\n<\/td>\n

\n

Tuy\u00ean Quang<\/p>\n<\/td>\n<\/tr>\n

\n

19<\/p>\n<\/td>\n

\n

B\u1ea1c Li\u00eau<\/p>\n<\/td>\n

\n

51<\/p>\n<\/td>\n

\n

H\u00e0 Giang<\/p>\n<\/td>\n<\/tr>\n

\n

20<\/p>\n<\/td>\n

\n

C\u00e0 Mau<\/p>\n<\/td>\n

\n

52<\/p>\n<\/td>\n

\n

Y\u00ean B\u00e1i<\/p>\n<\/td>\n<\/tr>\n

\n

21<\/p>\n<\/td>\n

\n

Tr\u00e0 Vinh<\/p>\n<\/td>\n

\n

53<\/p>\n<\/td>\n

\n

L\u00e0o Cai<\/p>\n<\/td>\n<\/tr>\n

\n

22<\/p>\n<\/td>\n

\n

S\u00f3c Tr\u0103ng<\/p>\n<\/td>\n

\n

54<\/p>\n<\/td>\n

\n

H\u00f2a B\u00ecnh<\/p>\n<\/td>\n<\/tr>\n

\n

23<\/p>\n<\/td>\n

\n

B\u1eafc Ninh<\/p>\n<\/td>\n

\n

55<\/p>\n<\/td>\n

\n

S\u01a1n La<\/p>\n<\/td>\n<\/tr>\n

\n

24<\/p>\n<\/td>\n

\n

B\u1eafc Giang<\/p>\n<\/td>\n

\n

56<\/p>\n<\/td>\n

\n

\u0110i\u1ec7n Bi\u00ean<\/p>\n<\/td>\n<\/tr>\n

\n

25<\/p>\n<\/td>\n

\n

V\u0129nh Ph\u00fac<\/p>\n<\/td>\n

\n

57<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Ninh<\/p>\n<\/td>\n<\/tr>\n

\n

26<\/p>\n<\/td>\n

\n

Ph\u00fa Th\u1ecd<\/p>\n<\/td>\n

\n

58<\/p>\n<\/td>\n

\n

L\u00e2m \u0110\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

27<\/p>\n<\/td>\n

\n

Ninh B\u00ecnh<\/p>\n<\/td>\n

\n

59<\/p>\n<\/td>\n

\n

Gia Lai<\/p>\n<\/td>\n<\/tr>\n

\n

28<\/p>\n<\/td>\n

\n

Thanh H\u00f3a<\/p>\n<\/td>\n

\n

60<\/p>\n<\/td>\n

\n

\u0110\u1eafk L\u1eafk<\/p>\n<\/td>\n<\/tr>\n

\n

29<\/p>\n<\/td>\n

\n

Ngh\u1ec7 An<\/p>\n<\/td>\n

\n

61<\/p>\n<\/td>\n

\n

Kon Tum<\/p>\n<\/td>\n<\/tr>\n

\n

30<\/p>\n<\/td>\n

\n

H\u00e0 T\u0129nh<\/p>\n<\/td>\n

\n

62<\/p>\n<\/td>\n

\n

Lai Ch\u00e2u<\/p>\n<\/td>\n<\/tr>\n

\n

31<\/p>\n<\/td>\n

\n

Qu\u1ea3ng B\u00ecnh<\/p>\n<\/td>\n

\n

63<\/p>\n<\/td>\n

\n

H\u1eadu Giang<\/p>\n<\/td>\n<\/tr>\n

\n

32<\/p>\n<\/td>\n

\n

Qu\u1ea3ng Tr\u1ecb<\/p>\n<\/td>\n

\n

64<\/p>\n<\/td>\n

\n

\u0110\u1eafk N\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

33<\/p>\n<\/td>\n

\n

Th\u1eeba Thi\u00ean \u2013 Hu\u1ebf<\/p>\n<\/td>\n

\n

65<\/p>\n<\/td>\n

\n

C\u1ee5c Thu\u1ebf Doanh nghi\u1ec7p l\u1edbn<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

PH\u1ee4 L\u1ee4C I.B<\/b><\/p>\n

\nM\u1eaaU K\u00dd HI\u1ec6U GHI TR\u00caN BI\u00caN LAI<\/span>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC\u00a0<\/span>ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n

1. K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai c\u00f3 10 k\u00fd t\u1ef1,\u00a0<\/i>g\u1ed3m:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u th\u1ec3 hi\u1ec7n lo\u1ea1i bi\u00ean lai (01 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1; 02 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1.)<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n t\u00ean bi\u00ean lai (\u201cBLP\u201d).<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n s\u1ed1\u00a0<\/i><\/b>li\u00ean bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai c\u00f3 03 li\u00ean k\u00fd hi\u1ec7u l\u00e0 \u201c3\u201d.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa nh\u00f3m k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi nh\u00f3m 03 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai.<\/span><\/p>\n

\u25cf 03 k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai.<\/span><\/p>\n

V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01BLP2-001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1), 02 li\u00ean, m\u1eabu th\u1ee9 1.<\/span><\/p>\n

2. K\u00fd hi\u1ec7u bi\u00ean lai g\u1ed3m 08 k\u00fd t\u1ef1:<\/span><\/b><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 m\u00e3 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I.A v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai do C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 nh\u00f3m hai trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u bi\u00ean lai. \u0110\u1ed1i v\u1edbi bi\u00ean lai do c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in, t\u1ef1 in th\u00ec 02 k\u00fd t\u1ef1 n\u00e0y l\u00e0 02 k\u00fd t\u1ef1 \u0111\u1ea7u c\u1ee7a k\u00fd hi\u1ec7u bi\u00ean lai.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa c\u00e1c k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi ba k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a bi\u00ean lai.<\/span><\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n n\u0103m in bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai in n\u0103m 2022 th\u00ec ghi l\u00e0 22.<\/span><\/p>\n

\u25cf 01 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c bi\u00ean lai. C\u1ee5 th\u1ec3: bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 in k\u00fd hi\u1ec7u l\u00e0 T; bi\u00ean lai \u0111\u1eb7t in k\u00fd hi\u1ec7u l\u00e0 P.<\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/span>K\u00fd hi\u1ec7u\u00a0<\/span>01AA<\/span>-22<\/span>P<\/span>\u00a0\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed do C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u1eb7t in n\u0103m 2022.<\/span><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C I.C<\/span>\n<\/h2>\n

\n\u00a0<\/span><\/a>M\u1eaaU BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u01a0 QUAN THU\u1ebe S\u1eec D\u1ee4NG KHI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd C\u1ee6A C\u00c1 NH\u00c2N<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
T\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\u2014\u2014\u2014\u2013<\/b><\/p>\n

C\u01a1 quan thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/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<\/b><\/p>\n

BI\u00caN LAI THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd
<\/b>(Li\u00ean 1: B\u00e1o so\u00e1t)<\/i><\/p>\n<\/td>\n

\n

M\u1eabu:\u00a0CTT50<\/b>
(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n

K\u00fd hi\u1ec7u:<\/p>\n

S\u1ed1:<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

C\u0103n c\u1ee9 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf c\u1ee7a: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1: \u2026. ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026\u2026.<\/p>\n

N\u1ed9i dung thu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o<\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p:<\/p>\n

\u2013 Thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TNCN: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf TT\u0110B: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Thu\u1ebf T\u00e0i nguy\u00ean: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Ph\u00ed BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2013 Thu\u1ebf BVMT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 thu\u1ebf n\u1ed9p k\u1ef3 n\u00e0y:<\/p>\n

S\u1ed1 thu\u1ebf n\u1ee3 k\u1ef3 tr\u01b0\u1edbc (n\u1ebfu c\u00f3):<\/p>\n

T\u1ed5ng c\u1ed9ng s\u1ed1 thu\u1ebf n\u1ed9p:<\/p>\n<\/td>\n

\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/p>\n\n\n\n\n
\n


NG\u01af\u1edcI VI\u1ebeT BI\u00caN LAI<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n


NG\u01af\u1edcI THU TI\u1ec0N<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n<\/td>\n

\n

\u2026., ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i>
NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/b>
(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00fa \u00fd:<\/i><\/p>\n

\u2013 Li\u00ean 1: B\u00e1o so\u00e1t<\/i><\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/i><\/p>\n

\u2013 Li\u00ean 3: L\u01b0u<\/i><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng c\u1ea7n li\u00ean.<\/i><\/p>\n

\u00a0<\/span><\/h2>\n

\n<\/a>PH\u1ee4 L\u1ee4C II<\/span>\n<\/h2>\n

\n<\/a>C\u00c1C M\u1eaaU H\u00d3A \u0110\u01a0N\/BI\u00caN LAI \u0110I\u1ec6N T\u1eec HI\u1ec2N TH\u1eca THAM KH\u1ea2O<\/span>
<\/span>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC<\/span>\u00a0ng\u00e0y 17 th\u00e1ng 9 n\u0103m 2021 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span>\n<\/h2>\n\n\n\n\n\n\n\n\n\n\n
\n

S<\/b>TT<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o<\/b><\/p>\n<\/td>\n

\n

T\u00ean\u00a0<\/span><\/b>lo\u1ea1i h\u00f3a \u0111\u01a1n\/bi\u00ean lai<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 1<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 2<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 3<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 4<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng (d\u00f9ng cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 thu b\u1eb1ng ngo\u1ea1i t\u1ec7)<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 5<\/p>\n<\/td>\n

\n

Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

M\u1eabu<\/span>\u00a0tham kh\u1ea3o s\u1ed1 6<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 1<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN \u0110\u01a0N V\u1eca D\u1ef0 TR\u1eee:\u00a0<\/b>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA<\/b><\/p>\n

(Ch\u1ec9 s\u1eed d\u1ee5ng cho b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia)<\/p>\n

Ng\u00e0y\u2026\u2026.th\u00e1ng \u2026..n\u0103m \u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u:\u2026\u2026\u2026\u2026.<\/span>.<\/p>\n

S\u1ed1\u2026\u2026\u2026\u2026.<\/span>\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n h\u00e0ng:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 CMND\/CCCD\/ H\u1ed9 chi\u1ebfu: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba ch\u1ec9 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. t\u1ea1i ng\u00e2n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 MST:\u00a0\"Th\u00f4ng<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 TT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

a<\/p>\n<\/td>\n

\n

b<\/p>\n<\/td>\n

\n

c<\/p>\n<\/td>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3\u00a0=\u00a01\u00d72<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/i><\/p>\n

\u00a0<\/i><\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/h3>\n

\n<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 2<\/span>\n<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I S\u1ea2N C\u00d4NG<\/b><\/p>\n

Ng\u00e0y\u2026 th\u00e1ng \u2026. n\u0103m \u2026\u2026\u2026<\/i><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u01a1n v\u1ecb b\u00e1n t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 t\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

B\u00e1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\u2026\u2026\u2026.ng\u00e0y \u2026. th\u00e1ng \u2026 n\u0103m \u2026. c\u1ee7a:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c b\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u00a0<\/p>\n

Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n Nh\u00e0 n\u01b0\u1edbc:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u00a0S\u1ed1 t\u00e0i kho\u1ea3n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

MST\/MS\u0110VCQHVNS:\u00a0\"Th\u00f4ng<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u0110\u1ecba \u0111i\u1ec3m v\u1eadn chuy\u1ec3n h\u00e0ng \u0111\u1ebfn(*)<\/sup>:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Th\u1eddi gian v\u1eadn chuy\u1ec3n (*): T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y\u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean t\u00e0i s\u1ea3n<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

(1)<\/p>\n<\/td>\n

\n

(2)<\/p>\n<\/td>\n

\n

(3)<\/p>\n<\/td>\n

\n

(4)<\/p>\n<\/td>\n

\n

(5)<\/p>\n<\/td>\n

\n

(6)<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n\n\n
\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed,<\/i>\u00a0c<\/span><\/i>h\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u1ea7n gia h\u1ea1n th\u1eddi gian v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3)\u00a0(*)<\/sup>:<\/b><\/p>\n

\u2013 L\u00fd do gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 Th\u1eddi gian gia h\u1ea1n v\u1eadn chuy\u1ec3n: T\u1eeb ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 \u0111\u1ebfn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/p>\n

\u2013 \u0110\u01a1n v\u1ecb gia h\u1ea1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(C\u00e1c ch\u1ec9 ti\u00eau c\u00f3 d\u1ea5u (*) ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1ecb t\u1ecbch thu)<\/p>\n<\/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<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/u><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 3<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 22 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 9852<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: C\u00f4ng ty TNHH B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd A<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: 45 ph\u1ed1 X, qu\u1eadn Y, th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n: VN\u0110<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/b><\/p>\n<\/td>\n

\n

2<\/b><\/p>\n<\/td>\n

\n

3<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026.% Ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 4<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Ng\u00e0y 04 th\u00e1ng 10 n\u0103m 2022<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: 1K22DAA<\/p>\n

S\u1ed1: 6830<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

H\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026.. \u0110\u1ed3ng ti\u1ec1n thanh to\u00e1n USD<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Ti\u1ec1n thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n c\u00f3 thu\u1ebf GTGT<\/b><\/p>\n<\/td>\n

\n

T\u1ef7 gi\u00e1 (USD\/VND)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

7 = 4\u00d76<\/p>\n<\/td>\n

\n

8 = 6\u00d77<\/p>\n<\/td>\n

\n

9 = 7+8<\/p>\n<\/td>\n

\n

10<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd s\u1ed1 (n\u1ebfu c\u00f3))<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

(Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 5<\/span><\/b><\/p>\n\n\n\n\n\n
\n

T\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n: \u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u: \u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

\u0110\u1ecba ch\u1ec9:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n

\n

S\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u2026..<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

<\/a>PHI\u1ebeU XU\u1ea4T KHO H\u00c0NG G\u1eecI B\u00c1N \u0110\u1ea0I L\u00dd<\/b><\/p>\n

Ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m ..\u2026\u2026<\/i><\/p>\n

C\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n

c\u1ee7a \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 v\u1edbi (t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) \u2026\u2026\u2026\u2026.. MST:\u00a0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

H\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 H\u1ee3p \u0111\u1ed3ng s\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Xu\u1ea5t t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Nh\u1eadp t\u1ea1i kho: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean nh\u00e3n hi\u1ec7u, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t v\u1eadt t\u01b0 (s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a)<\/b><\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

T\u1ed5ng c\u1ed9ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

\n

TH\u1ee6 TR\u01af\u1edeNG \u0110\u01a0N V\u1eca
<\/b>(Ch\u1eef k\u00fd s\u1ed1)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn Phi\u1ebfu xu\u1ea5t kho)<\/i><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 6<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m 20\u2026\u2026.<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 01GTKT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 01AA\/22P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\"Th\u00f4ng<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n h\u00e0ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

Thu\u1ebf su\u1ea5t GTGT: \u2026\u2026\u2026\u2026\u2026\u2026..% Ti\u1ec1n thu\u1ebf GTGT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu tham kh\u1ea3o s\u1ed1 7<\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

T\u00caN C\u1ee4C THU\u1ebe:<\/b><\/p>\n

<\/a>H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG<\/b><\/p>\n

Li\u00ean 1: L\u01b0u<\/p>\n

Ng\u00e0y \u2026\u2026.. th\u00e1ng \u2026\u2026.. n\u0103m \u2026\u2026\u2026..<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1: 02GTTT3\/001<\/p>\n

K\u00fd hi\u1ec7u: 03AA\/23P<\/p>\n

S\u1ed1: 0000001<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 S\u1ed1 t\u00e0i kho\u1ea3n \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi mua:\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0<\/p>\n

\u0110\u1ecba ch\u1ec9<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

S\u1ed1 t\u00e0i kho\u1ea3n<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n<\/td>\n<\/tr>\n

\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb t\u00ednh<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/b><\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/b><\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

6=4\u00d75<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

C\u1ed9ng ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 ti\u1ec1n vi\u1ebft b\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

NG\u01af\u1edcI MUA H\u00c0NG<\/b><\/p>\n

(K\u00fd, ghi r\u00f5 h\u1ecd, t\u00ean)<\/i><\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

NG\u01af\u1edcI B\u00c1N H\u00c0NG<\/b><\/p>\n

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

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

(C\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi l\u1eadp, giao, nh\u1eadn h\u00f3a \u0111\u01a1n)<\/i><\/p>\n<\/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

(In t\u1ea1i C\u00f4ng ty in\u2026\u2026\u2026., M\u00e3 s\u1ed1 thu\u1ebf\u2026\u2026\u2026\u2026\u2026..)\u00a0<\/p>\n

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 Li\u00ean 1: L\u01b0u<\/p>\n

\u2013 Li\u00ean 2: Giao ng\u01b0\u1eddi mua<\/p>\n

\u2013 Li\u00ean 3: N\u1ed9i b\u1ed9<\/p>\n

\n\n\u00bb\u00a0Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt thu\u1ebf<\/a><\/p>\n

\n\n\u00bb Lu\u1eadt s\u01b0 khi\u1ebfu n\u1ea1i v\u00e0 tranh t\u1ee5ng v\u1ec1 thu\u1ebf<\/a><\/p>\n\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt\u00a0Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb\u00a0(sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP) bao g\u1ed3m: B\u1ed8 T\u00c0I CH\u00cdNH\u2014\u2014- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/32838"}],"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=32838"}],"version-history":[{"count":1,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/32838\/revisions"}],"predecessor-version":[{"id":35631,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/32838\/revisions\/35631"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=32838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=32838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=32838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}