{"id":37279,"date":"2022-04-28T09:59:00","date_gmt":"2022-04-28T02:59:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=37279"},"modified":"2023-04-28T10:19:20","modified_gmt":"2023-04-28T03:19:20","slug":"luat-kinh-doanh-bao-hiem-nam-2022","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/luat-kinh-doanh-bao-hiem-nam-2022\/","title":{"rendered":"Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m n\u0103m 2022"},"content":{"rendered":"\n

Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m n\u0103m 2022. quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia b\u1ea3o hi\u1ec3m; qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.\u00a0
Lu\u1eadt n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi v\u00e0 c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m kh\u00e1c do Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n kh\u00f4ng mang t\u00ednh kinh doanh.<\/p>\n\n\n\n\n
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QU\u1ed0C H\u1ed8I<\/span>
\u2014\u2014\u2013<\/b><\/p>\n<\/td>\n

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

\n

Lu\u1eadt s\u1ed1:\u00a0<\/span>08\/<\/span>2022\/QH15<\/span><\/p>\n<\/td>\n

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H\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2022<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

<\/a>LU\u1eacT<\/span><\/b><\/b><\/p>\n

<\/a>KINH DOANH B\u1ea2O HI\u1ec2M<\/span><\/b><\/p>\n

C\u0103n c\u1ee9\u00a0Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h<\/span>\u00f2a\u00a0<\/i>x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/span><\/i><\/p>\n

Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/i><\/p>\n

<\/a>Ch\u01b0\u01a1ng I<\/b><\/p>\n

<\/a>NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n

1. Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia b\u1ea3o hi\u1ec3m; qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/p>\n

2. Lu\u1eadt n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi v\u00e0 c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m kh\u00e1c do Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n kh\u00f4ng mang t\u00ednh kinh doanh.<\/p>\n

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

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/p>\n

2. Chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam).<\/p>\n

3. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam).<\/p>\n

4. B\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/p>\n

5. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/p>\n

6. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/p>\n

<\/a>\u0110i\u1ec1u 3. \u00c1p d\u1ee5ng Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m, lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan v\u00e0 t\u1eadp qu\u00e1n qu\u1ed1c t\u1ebf<\/b><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p lu\u1eadt kh\u00e1c ban h\u00e0nh sau ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ea7n quy \u0111\u1ecbnh kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u1ec1 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng, ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5, t\u00e0i ch\u00ednh, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 bi\u1ec7n ph\u00e1p can thi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u1ed9i dung th\u1ef1c hi\u1ec7n ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n

2. C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn \u00e1p d\u1ee5ng t\u1eadp qu\u00e1n qu\u1ed1c t\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00edt nh\u1ea5t m\u1ed9t trong c\u00e1c b\u00ean tham gia l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c b\u00ean tham gia l\u00e0 t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam, c\u00f4ng d\u00e2n Vi\u1ec7t Nam nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m ho\u1eb7c vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u1edf n\u01b0\u1edbc ngo\u00e0i. N\u1ebfu h\u1eadu qu\u1ea3 c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng t\u1eadp qu\u00e1n qu\u1ed1c t\u1ebf tr\u00e1i v\u1edbi c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam th\u00ec ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n

<\/a>\u0110i\u1ec1u 4. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/b><\/p>\n

Trong Lu\u1eadt n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

1.\u00a0Ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/i>\u00a0bao g\u1ed3m kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0\u00a0<\/span>c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m bao g\u1ed3m\u00a0<\/span>\u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2.\u00a0Kinh doanh b\u1ea3o hi\u1ec3m\u00a0<\/i>l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 ch\u1ea5p nh\u1eadn r\u1ee7i ro c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, tr\u00ean c\u01a1 s\u1edf b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ec3 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3.\u00a0Kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam nh\u1eadn m\u1ed9t kho\u1ea3n ph\u00ed t\u00e1i b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00e1c, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cam k\u1ebft b\u1ed3i th\u01b0\u1eddng cho c\u00e1c tr\u00e1ch nhi\u1ec7m \u0111\u00e3 nh\u1eadn b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

4.\u00a0Nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam chuy\u1ec3n giao m\u1ed9t ph\u1ea7n tr\u00e1ch nhi\u1ec7m \u0111\u00e3 nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00e1c, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u01a1 s\u1edf thanh to\u00e1n ph\u00ed nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

5.\u00a0Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng theo \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4, bao g\u1ed3m: t\u01b0 v\u1ea5n s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m; gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m; ch\u00e0o b\u00e1n s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m; thu x\u1ebfp vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m; thu ph\u00ed b\u1ea3o hi\u1ec3m; thu th\u1eadp h\u1ed3 s\u01a1\u00a0<\/span>\u0111\u1ec3 ph\u1ee5c v\u1ee5\u00a0<\/span>vi\u1ec7c gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

6.\u00a0Ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p th\u00f4ng tin, t\u01b0 v\u1ea5n cho b\u00ean mua b\u1ea3o hi\u1ec3m v\u1ec1 lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m, ch\u01b0\u01a1ng tr\u00ecnh b\u1ea3o hi\u1ec3m, \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n, ph\u00ed b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e0m ph\u00e1n, thu x\u1ebfp giao k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

7.\u00a0D\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m<\/i>\u00a0bao g\u1ed3m t\u01b0 v\u1ea5n, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro b\u1ea3o hi\u1ec3m, t\u00ednh to\u00e1n b\u1ea3o hi\u1ec3m, gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t b\u1ea3o hi\u1ec3m, h\u1ed7 tr\u1ee3 gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m. D\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m kh\u00f4ng bao g\u1ed3m vi\u1ec7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 t\u1ef1 th\u1ef1c hi\u1ec7n \u0111\u1ec3 tri\u1ec3n khai ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m c\u1ee7a ch\u00ednh t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span><\/p>\n

8.\u00a0T\u01b0 v\u1ea5n\u00a0<\/i>l\u00e0 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh b\u1ea3o hi\u1ec3m, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m, qu\u1ea3n tr\u1ecb r\u1ee7i ro b\u1ea3o hi\u1ec3m, \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

9.\u00a0\u0110\u00e1nh gi\u00e1 r\u1ee7i ro b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0\u00a0ho\u1ea1t \u0111\u1ed9ng nh\u1eadn di\u1ec7n, ph\u00e2n lo\u1ea1i, \u0111\u00e1nh gi\u00e1 t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, \u0111\u00e1nh gi\u00e1 vi\u1ec7c qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u1ec1 con ng\u01b0\u1eddi, t\u00e0i s\u1ea3n, tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 l\u00e0m c\u01a1 s\u1edf tham gia b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

10.\u00a0T\u00ednh to\u00e1n b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 ho\u1ea1t \u0111\u1ed9ng thu th\u1eadp, ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea, t\u00ednh ph\u00ed b\u1ea3o hi\u1ec3m, d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5, v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n, \u0111\u00e1nh gi\u00e1 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m an to\u00e0n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

11.\u00a0Gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh hi\u1ec7n tr\u1ea1ng, nguy\u00ean nh\u00e2n, m\u1ee9c \u0111\u1ed9 t\u1ed5n th\u1ea5t v\u00e0 t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng t\u1ed5n th\u1ea5t l\u00e0m c\u01a1 s\u1edf gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

12.\u00a0H\u1ed7 tr\u1ee3 gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ho\u1eb7c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

13.\u00a0B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/i>\u00a0l\u00e0 lo\u1ea1i<\/span>\u00a0h\u00ecnh\u00a0<\/span>b\u1ea3o hi\u1ec3m cho tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m s\u1ed1ng ho\u1eb7c ch\u1ebft.<\/span><\/p>\n

14.\u00a0B\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd<\/i>\u00a0l\u00e0 lo\u1ea1i<\/span>\u00a0h\u00ecnh\u00a0<\/span>b\u1ea3o hi\u1ec3m cho nh\u1eefng thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n v\u00e0 nh\u1eefng t\u1ed5n th\u1ea5t kh\u00e1c ho\u1eb7c tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba.<\/span><\/p>\n

15.\u00a0B\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe<\/i>\u00a0l\u00e0 lo\u1ea1i<\/span>\u00a0h\u00ecnh\u00a0<\/span>b\u1ea3o hi\u1ec3m cho tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ecb th\u01b0\u01a1ng t\u1eadt, tai n\u1ea1n, \u1ed1m \u0111au, b\u1ec7nh t\u1eadt ho\u1eb7c ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe.<\/span><\/p>\n

16.\u00a0H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 s\u1ef1 tho\u1ea3 thu\u1eadn gi\u1eefa b\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0\u00a0<\/span>doanh nghi\u1ec7p\u00a0<\/span>b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4,\u00a0<\/span>theo \u0111\u00f3 b\u00ean mua b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p\u00a0<\/span>b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>ph\u1ea3i b\u1ed3i th\u01b0\u1eddng<\/span>,\u00a0<\/span>tr\u1ea3\u00a0<\/span>ti\u1ec1n\u00a0<\/span>b\u1ea3o hi\u1ec3m\u00a0<\/span>theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng<\/span>.<\/span><\/p>\n

17.\u00a0Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 lu\u1eadt<\/span>\u00a0kh\u00e1c<\/span>\u00a0c\u00f3\u00a0<\/span>li\u00ean\u00a0<\/span>quan \u0111\u1ec3 kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m bao g\u1ed3m doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe.<\/span><\/p>\n

18.\u00a0Doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

19. \u00a0<\/span>Chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span><\/i>l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i b\u1ea3o \u0111\u1ea3m v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5, cam k\u1ebft trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

20.\u00a0Chi nh\u00e1nh doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i\u00a0<\/i>l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111\u01b0\u1ee3c doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i b\u1ea3o \u0111\u1ea3m v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5, cam k\u1ebft trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

21.\u00a0Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 lu\u1eadt<\/span>\u00a0kh\u00e1c\u00a0<\/span>c\u00f3 li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

22.\u00a0B\u1ea3o hi\u1ec3m vi m\u00f4<\/i>\u00a0l\u00e0 b\u1ea3o hi\u1ec3m h\u01b0\u1edbng t\u1edbi c\u00e1c c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 thu nh\u1eadp th\u1ea5p nh\u1eb1m b\u1ea3o v\u1ec7 h\u1ecd tr\u01b0\u1edbc nh\u1eefng r\u1ee7i ro v\u1ec1 t\u00ednh m\u1ea1ng, s\u1ee9c kh\u1ecfe v\u00e0 t\u00e0i s\u1ea3n.<\/span><\/p>\n

23.\u00a0<\/span>T\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span><\/i>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp, do c\u00e1c th\u00e0nh vi\u00ean ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n th\u00e0nh vi\u00ean th\u00e0nh l\u1eadp \u0111\u1ec3 tri\u1ec3n<\/span>\u00a0khai\u00a0<\/span>b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn\u00a0<\/span>nh\u1eb1m t\u01b0\u01a1ng tr\u1ee3, gi\u00fap \u0111\u1ee1 l\u1eabn nhau gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean tham gia b\u1ea3o hi\u1ec3m tr\u00ean nguy\u00ean t\u1eafc t\u1ef1 nguy\u1ec7n, t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt trong ph\u1ea1m vi t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

24.\u00a0B\u00ean mua b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 v\u00e0 \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

25.\u00a0Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m\u00a0<\/i>l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n, tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1, s\u1ee9c kh\u1ecfe, t\u00ednh m\u1ea1ng, ngh\u0129a v\u1ee5 ho\u1eb7c l\u1ee3i \u00edch kinh t\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

26.\u00a0Ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng<\/i>\u00a0l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c b\u00ean mua b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u1ec9 \u0111\u1ecbnh \u0111\u1ec3 nh\u1eadn ti\u1ec1n b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>.<\/span><\/p>\n

27.\u00a0S\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m\u00a0<\/i>l\u00e0 s\u1ef1 ki\u1ec7n kh\u00e1ch quan do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn ho\u1eb7c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh m\u00e0 khi s\u1ef1 ki\u1ec7n \u0111\u00f3 x\u1ea3y ra th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

28.\u00a0Ph\u00ed b\u1ea3o hi\u1ec3m<\/i>\u00a0l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00f3ng cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

29.\u00a0<\/span>\u0110\u1ed3ng b\u1ea3o hi\u1ec3m<\/span><\/i>\u00a0l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f9ng th\u1ed1ng nh\u1ea5t giao k\u1ebft v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m tr\u00ean m\u1ed9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, trong \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i nh\u1eadn ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 b\u1ed3i\u00a0<\/span>th\u01b0\u1eddng,\u00a0<\/span>tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo t\u1ef7 l\u1ec7 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 5. Ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2<\/span>.\u00a0<\/span>Nh\u00e0\u00a0<\/span>n\u01b0\u1edbc k<\/span>huy\u1ebfn kh\u00edch, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 ti\u00ean ti\u1ebfn trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 \u0111\u1ea7u t\u01b0 tr\u1edf l\u1ea1i n\u1ec1n kinh t\u1ebf, t\u00e1i \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng th\u1ecb tr\u01b0\u1eddng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

4<\/span>.\u00a0<\/span>Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi vi\u1ec7c tri\u1ec3n khai v\u00e0 tham gia c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m vi m\u00f4 v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m v\u00ec m\u1ee5c ti\u00eau an sinh, x\u00e3 h\u1ed9i.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 6. Nguy\u00ean t\u1eafc cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam c\u00f3 nhu c\u1ea7u tham gia b\u1ea3o hi\u1ec3m ch\u1ec9 \u0111\u01b0\u1ee3c tham gia b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p\u00a0<\/span>s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m qua bi\u00ean gi\u1edbi\u00a0<\/span>theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m qua bi\u00ean gi\u1edbi, d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m qua bi\u00ean gi\u1edbi, d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m qua bi\u00ean gi\u1edbi ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 7. C\u00e1c lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. C\u00e1c lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m bao g\u1ed3m:<\/span><\/p>\n

a) B\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd;<\/span><\/p>\n

b) B\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe;<\/span><\/p>\n

c) B\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd.<\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 8. B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/b><\/p>\n

1. B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c\u00a0<\/span>l\u00e0 s\u1ea3n ph\u1ea9m\u00a0<\/span>b\u1ea3o hi\u1ec3m nh\u1eb1m m\u1ee5c \u0111\u00edch b\u1ea3o v\u1ec7 l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng, m\u00f4i tr\u01b0\u1eddng v\u00e0 an to\u00e0n x\u00e3 h\u1ed9i<\/span>.<\/span><\/p>\n

2. B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c bao g\u1ed3m:<\/span><\/p>\n

a) B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 c\u1ee7a ch\u1ee7 xe c\u01a1 gi\u1edbi;<\/span><\/p>\n

b) B\u1ea3o hi\u1ec3m ch\u00e1y, n\u1ed5 b\u1eaft bu\u1ed9c;<\/span><\/p>\n

c) B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng<\/span>;<\/span><\/p>\n

d) B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c quy\u00a0<\/span>\u0111\u1ecbnh t\u1ea1i\u00a0<\/span>lu\u1eadt kh\u00e1c\u00a0<\/span>\u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u00f3 ngh\u0129a v\u1ee5 mua b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c t\u1ea1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p tri\u1ec3n khai.<\/span><\/p>\n

4. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p tri\u1ec3n khai b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i b\u00e1n khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mua b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111i\u1ec1u ki\u1ec7n b\u1ea3o hi\u1ec3m, m\u1ee9c ph\u00ed b\u1ea3o hi\u1ec3m, s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1ed1i thi\u1ec3u \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 9. C\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m<\/b><\/p>\n

1. Ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>nh\u01b0\u1ee3ng\u00a0<\/span>t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m khi kh\u00f4ng c\u00f3\u00a0<\/span>g<\/span>i\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

2. Ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m, nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u00fang ph\u1ea1m vi \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p.<\/span><\/p>\n

3. Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m khi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. Th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi gian l\u1eadn bao g\u1ed3m:<\/span><\/p>\n

a) Th\u00f4ng \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng \u0111\u1ec3 gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m tr\u00e1i ph\u00e1p lu\u1eadt;<\/span><\/p>\n

b) Gi\u1ea3 m\u1ea1o t\u00e0i li\u1ec7u, c\u1ed1 \u00fd l\u00e0m sai l\u1ec7ch th\u00f4ng tin trong h\u1ed3 s\u01a1 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Gi\u1ea3 m\u1ea1o t\u00e0i li\u1ec7u, c\u1ed1 \u00fd l\u00e0m sai l\u1ec7ch th\u00f4ng tin \u0111\u1ec3 t\u1eeb ch\u1ed1i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m khi s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m \u0111\u00e3 x\u1ea3y ra<\/span>;<\/p>\n

d) T\u1ef1 g\u00e2y thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n, s\u1ee9c kh\u1ecfe c\u1ee7a m\u00ecnh \u0111\u1ec3 h\u01b0\u1edfng quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

5. \u0110e d\u1ecda, c\u01b0\u1ee1ng \u00e9p giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 10. T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed9i, c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh b\u1ed9 quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p, c\u00e1c quy t\u1eafc, chu\u1ea9n m\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng chung cho c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c; ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m trong vi\u1ec7c tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 11. C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1.\u00a0<\/span>Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m\u00a0<\/span>x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd v\u00e0 v\u1eadn h\u00e0nh\u00a0<\/span>c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m nh\u1eb1m ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, b\u1ea3o v\u1ec7 quy\u1ec1n<\/span>,\u00a0l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c b\u00ean trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3\u00a0<\/span>b\u1ea3o hi\u1ec3m,\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Vi\u1ec7c thu th\u1eadp, s\u1eed d\u1ee5ng, l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p th\u00f4ng tin c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m ph\u1ea3i b\u1ea3o \u0111\u1ea3m b\u1ea3o m\u1eadt, an to\u00e0n th\u00f4ng tin, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 \u0111\u1eddi s\u1ed1ng ri\u00eang t\u01b0, b\u00ed m\u1eadt c\u00e1 nh\u00e2n, b\u00ed m\u1eadt gia \u0111\u00ecnh, b\u00ed m\u1eadt kinh doanh.<\/span><\/p>\n

C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c kh\u00e1c, c\u00e1 nh\u00e2n ph\u1ea3i s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p cho b\u00ean th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh kh\u00e1c.<\/span><\/p>\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 x\u00e2y d\u1ef1ng, thu th\u1eadp, s\u1eed d\u1ee5ng, l\u01b0u gi\u1eef, qu\u1ea3n l\u00fd v\u00e0 cung c\u1ea5p th\u00f4ng tin c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, vi\u1ec7c k\u1ebft n\u1ed1i gi\u1eefa c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m v\u1edbi c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh kh\u00e1c.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 12. \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m nh\u1eb1m m\u1ee5c \u0111\u00edch sau \u0111\u00e2y:<\/span><\/p>\n

a) N\u00e2ng cao hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, bao g\u1ed3m: x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, th\u1ea9m \u0111\u1ecbnh, giao k\u1ebft h\u1ee3p \u0111\u1ed3ng, qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng, gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t, gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m; qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p v\u00e0 ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c th\u1ed1ng k\u00ea, b\u00e1o c\u00e1o; c\u1eaft gi\u1ea3m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh; x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t, ph\u00e2n t\u00edch, d\u1ef1 b\u00e1o v\u1ec1 th\u1ecb tr\u01b0\u1eddng b\u1ea3o hi\u1ec3m v\u00e0 ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Vi\u1ec7c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, an ninh m\u1ea1ng, ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u1edbi ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 13. Y\u00eau c\u1ea7u v\u1ec1 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/b><\/p>\n

Doanh nghi\u1ec7p\u00a0<\/span>b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m\u00a0<\/span>ch\u1ee7 \u0111\u1ed9ng thi\u1ebft l\u1eadp, duy tr\u00ec v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u sau \u0111\u00e2y:<\/span><\/p>\n

1. C\u00f3 h\u1ec7 th\u1ed1ng m\u00e1y ch\u1ee7, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m v\u00e0 c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt \u0111\u1ec3 c\u1eadp nh\u1eadt, th\u1ed1ng k\u00ea, x\u1eed l\u00fd, l\u01b0u tr\u1eef th\u00f4ng tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u an ninh m\u1ea1ng, an to\u00e0n th\u00f4ng tin m\u1ea1ng;<\/span><\/p>\n

2. C\u00f3 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f4ng t\u00e1c ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd;<\/span><\/p>\n

3. C\u00f3 gi\u1ea3i ph\u00e1p v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 d\u1ef1 ph\u00f2ng th\u1ea3m h\u1ecda v\u00e0 b\u1ea3o \u0111\u1ea3m kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 14. Cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng<\/b><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng bao g\u1ed3m:<\/span><\/p>\n

a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c<\/span>hi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4;<\/span><\/p>\n

b) \u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n

a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/span>doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>\u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn c\u00e1c h\u00ecnh th\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng;<\/span><\/p>\n

b) \u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng trong ph\u1ea1m vi h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/span>\u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>, d<\/span>oanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v\u00e0\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m n\u1ebfu ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m \u0111\u00f3 l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p trung th\u1ef1c, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

<\/a>Ch\u01b0\u01a1ng II<\/b><\/p>\n

<\/a>H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M<\/b><\/p>\n

<\/a>M\u1ee5c 1. QUY \u0110\u1ecaNH CHUNG V\u1ec0 H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 15. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. C\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m bao g\u1ed3m:<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe;<\/span><\/p>\n

c) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n;<\/span><\/p>\n

d) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thi\u1ec7t h\u1ea1i;<\/span><\/p>\n

\u0111) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m.<\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n n\u00e0y thu\u1ed9c lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn giao k\u1ebft m\u1ed9t lo\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ho\u1eb7c k\u1ebft h\u1ee3p nhi\u1ec1u lo\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 63 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m h\u00e0ng h\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0B\u1ed9 lu\u1eadt H\u00e0ng h\u1ea3i<\/span>;\u00a0<\/span>n\u1ed9i dung kh\u00f4ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/i>B\u1ed9 lu\u1eadt H\u00e0ng h\u1ea3i\u00a0th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

4. N\u1ed9i dung li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 16. Nguy\u00ean t\u1eafc giao k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

Vi\u1ec7c giao k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 v\u00e0 c\u00e1c nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc trung th\u1ef1c tuy\u1ec7t \u0111\u1ed1i: c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i cung c\u1ea5p th\u00f4ng tin, th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 m\u1ed9t c\u00e1ch trung th\u1ef1c nh\u1ea5t, tr\u00ean c\u01a1 s\u1edf tin t\u01b0\u1edfng tuy\u1ec7t \u0111\u1ed1i l\u1eabn nhau trong qu\u00e1 tr\u00ecnh giao k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m: b\u00ean mua b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

3. Nguy\u00ean t\u1eafc b\u1ed3i th\u01b0\u1eddng: s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf trong s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m,\u00a0<\/b>tr\u1eeb tr\u01b0\u1eddng\u00a0<\/span>h\u1ee3p\u00a0<\/span>c\u00f3 th\u1ecfa thu\u1eadn<\/span>\u00a0kh\u00e1c\u00a0<\/span>trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

4. Nguy\u00ean t\u1eafc th\u1ebf quy\u1ec1n: ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n giao cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba c\u00f3 h\u00e0nh vi g\u00e2y thi\u1ec7t h\u1ea1i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i ho\u00e0n trong ph\u1ea1m vi s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m. Nguy\u00ean t\u1eafc n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe;<\/span><\/p>\n

5. Nguy\u00ean t\u1eafc r\u1ee7i ro ng\u1eabu nhi\u00ean: r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ph\u1ea3i l\u00e0 nh\u1eefng r\u1ee7i ro b\u1ea5t ng\u1edd, kh\u00f4ng l\u01b0\u1eddng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 17. N\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n

a) B\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng (<\/span>n\u1ebfu c\u00f3<\/span>), doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ho\u1eb7c chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

b) \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) S\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ho\u1eb7c gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Ph\u1ea1m vi ho\u1eb7c quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m; quy t\u1eafc, \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

e) Th\u1eddi h\u1ea1n b\u1ea3o hi\u1ec3m, th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

g) M\u1ee9c ph\u00ed b\u1ea3o hi\u1ec3m, ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

h) Ph\u01b0\u01a1ng th\u1ee9c b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

i) Ph\u01b0\u01a1ng th\u1ee9c gi\u1ea3i quy\u1ebft tranh ch\u1ea5p.<\/span><\/p>\n

2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 18. H\u00ecnh th\u1ee9c, b\u1eb1ng ch\u1ee9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n. B\u1eb1ng ch\u1ee9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m l\u00e0 h\u1ee3p \u0111\u1ed3ng, gi\u1ea5y ch\u1ee9ng nh\u1eadn b\u1ea3o hi\u1ec3m, \u0111\u01a1n b\u1ea3o hi\u1ec3m ho\u1eb7c h\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 19. \u0110i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. \u0110i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m<\/span>, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>ph\u1ea3i gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f3 b\u1eb1ng ch\u1ee9ng x\u00e1c nh\u1eadn vi\u1ec7c b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i gi\u1ea3i th\u00edch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 hi\u1ec3u r\u00f5 n\u1ed9i dung n\u00e0y\u00a0<\/b>khi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan d\u1eabn\u00a0<\/span>\u0111\u1ebfn\u00a0<\/span>b\u00ean mua b\u1ea3o hi\u1ec3m ch\u1eadm th\u00f4ng b\u00e1o s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m v\u1ec1 vi\u1ec7c ch\u1eadm th\u00f4ng b\u00e1o.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 20. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/b><\/p>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n

a) Thu ph\u00ed b\u1ea3o hi\u1ec3m theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Y\u00eau c\u1ea7u b\u00ean mua b\u1ea3o hi\u1ec3m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c m\u1ecdi th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c giao k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) H\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n<\/span>\u00a02\u00a0<\/span>\u0110i\u1ec1u 22 ho\u1eb7c \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

d) T\u1eeb ch\u1ed1i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Y\u00eau c\u1ea7u b\u00ean mua b\u1ea3o hi\u1ec3m \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/p>\n

e) Y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m\u00a0<\/span>\u0111\u1ed1i v\u1edbi thi\u1ec7t h\u1ea1i v\u1ec1 t\u00e0i s\u1ea3n;\u00a0<\/span>l\u1ee3i \u00edch kinh t\u1ebf ho\u1eb7c ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ngh\u0129a v\u1ee5 theo ph\u00e1p lu\u1eadt; tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 do ng\u01b0\u1eddi th\u1ee9 ba g\u00e2y ra;<\/span><\/p>\n

g) Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n

a) Cung c\u1ea5p cho b\u00ean mua b\u1ea3o hi\u1ec3m b\u1ea3n y\u00eau c\u1ea7u b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>b\u1ea3ng c\u00e2u h\u1ecfi li\u00ean quan \u0111\u1ebfn r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m, quy t\u1eafc, \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 cho b\u00ean mua b\u1ea3o hi\u1ec3m v\u1ec1 quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m, \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>quy\u1ec1n<\/span>\u00a0v\u00e0\u00a0<\/span>ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m khi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Cung c\u1ea5p cho b\u00ean mua b\u1ea3o hi\u1ec3m b\u1eb1ng ch\u1ee9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

d) C\u1ea5p h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m cho b\u00ean mua b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u0111) B\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

e) Gi\u1ea3i th\u00edch b\u1eb1ng v\u0103n b\u1ea3n l\u00fd do t\u1eeb ch\u1ed1i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

g) Ph\u1ed1i h\u1ee3p v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u1ec3 gi\u1ea3i quy\u1ebft y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi th\u1ee9 ba \u0111\u00f2i b\u1ed3i th\u01b0\u1eddng v\u1ec1 nh\u1eefng thi\u1ec7t h\u1ea1i thu\u1ed9c tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

h) L\u01b0u tr\u1eef h\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

i) B\u1ea3o m\u1eadt th\u00f4ng tin do b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m cung c\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

k) Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 21. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<\/span>quy\u1ec1n<\/span>\u00a0sau \u0111\u00e2y<\/span>:<\/span><\/p>\n

a) L\u1ef1a ch\u1ecdn doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p b\u1ea3n y\u00eau c\u1ea7u b\u1ea3o hi\u1ec3m, b\u1ea3ng c\u00e2u h\u1ecfi li\u00ean quan \u0111\u1ebfn r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m, quy t\u1eafc, \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 gi\u1ea3i th\u00edch c\u00e1c \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p b\u1eb1ng ch\u1ee9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

d) Y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u1ea5p h\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u0111) H\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u<\/span>\u00a022\u00a0<\/span>v\u00e0 \u0110i\u1ec1u 35 ho\u1eb7c \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

e) Y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

g) Chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

h) Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. B\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3<\/span>\u00a0c\u00e1c\u00a0<\/span>ngh\u0129a v\u1ee5<\/span>\u00a0sau \u0111\u00e2y<\/span>:<\/span><\/p>\n

a) K\u00ea khai \u0111\u1ea7y \u0111\u1ee7, trung\u00a0<\/span>th\u1ef1c\u00a0<\/span>m\u1ecdi th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

b) \u0110\u1ecdc v\u00e0\u00a0<\/span>hi\u1ec3u r\u00f5\u00a0<\/span>\u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m, quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m khi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 n\u1ed9i dung kh\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) \u0110\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 l\u00e0m t\u0103ng r\u1ee7i ro ho\u1eb7c\u00a0<\/span>gi\u1ea3m r\u1ee7i ro\u00a0<\/span>ho\u1eb7c l\u00e0m ph\u00e1t sinh th\u00eam tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m; ph\u1ed1i h\u1ee3p v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i trong gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t;<\/span><\/p>\n

e) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span><\/p>\n

g) Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 22. Tr\u00e1ch nhi\u1ec7m v\u00e0 h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd do vi ph\u1ea1m ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin<\/b><\/p>\n

1. Khi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, gi\u1ea3i th\u00edch c\u00e1c \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m cho b\u00ean mua b\u1ea3o hi\u1ec3m; b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, trung\u00a0<\/span>th\u1ef1c\u00a0<\/span>th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua b\u1ea3o hi\u1ec3m c\u1ed1 \u00fd cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c cung c\u1ea5p th\u00f4ng tin sai s\u1ef1 th\u1eadt nh\u1eb1m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u1ec3 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n h\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m\u00a0<\/span>v\u00e0 ph\u1ea3i\u00a0<\/span>ho\u00e0n l\u1ea1i ph\u00ed b\u1ea3o hi\u1ec3m cho b\u00ean mua b\u1ea3o hi\u1ec3m sau khi tr\u1eeb \u0111i c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd (n\u1ebfu c\u00f3) theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. B\u00ean mua b\u1ea3o hi\u1ec3m ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i ph\u00e1t sinh cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3).<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u1ed1 \u00fd kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin ho\u1eb7c\u00a0<\/i>cung c\u1ea5p th\u00f4ng tin sai s\u1ef1 th\u1eadt nh\u1eb1m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m th\u00ec b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n h\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i ph\u00e1t sinh cho b\u00ean mua b\u1ea3o hi\u1ec3m (<\/span>n\u1ebfu c\u00f3<\/span>).<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 23. Thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u1eefng y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh ph\u00ed b\u1ea3o hi\u1ec3m d\u1eabn \u0111\u1ebfn gi\u1ea3m c\u00e1c r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, c\u0103n\u00a0<\/span>c\u1ee9\u00a0<\/span>th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) Gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) T\u0103ng s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) K\u00e9o d\u00e0i th\u1eddi h\u1ea1n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) M\u1edf r\u1ed9ng ph\u1ea1m vi b\u1ea3o hi\u1ec3m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ea5p nh\u1eadn y\u00eau c\u1ea7u t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o ngay b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

3. Khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i nh\u1eefng y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh ph\u00ed b\u1ea3o hi\u1ec3m d\u1eabn \u0111\u1ebfn t\u0103ng c\u00e1c r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, c\u0103n\u00a0<\/span>c\u1ee9\u00a0<\/span>th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ednh l\u1ea1i ph\u00ed b\u1ea3o hi\u1ec3m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Gi\u1ea3m s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) R\u00fat ng\u1eafn th\u1eddi h\u1ea1n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Thu h\u1eb9p ph\u1ea1m vi b\u1ea3o hi\u1ec3m cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng ch\u1ea5p nh\u1eadn y\u00eau c\u1ea7u t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o ngay b\u1eb1ng v\u0103n b\u1ea3n cho b\u00ean mua b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 24. Gi\u1ea3i th\u00edch h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f3 \u0111i\u1ec1u kho\u1ea3n kh\u00f4ng r\u00f5 r\u00e0ng d\u1eabn \u0111\u1ebfn c\u00f3 c\u00e1ch hi\u1ec3u kh\u00e1c nhau th\u00ec \u0111i\u1ec1u kho\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch theo h\u01b0\u1edbng c\u00f3 l\u1ee3i cho b\u00ean mua b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 25. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00f4 hi\u1ec7u<\/b><\/p>\n

1. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00f4 hi\u1ec7u trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) B\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Kh\u00f4ng c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) T\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, b\u00ean mua b\u1ea3o hi\u1ec3m bi\u1ebft s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m \u0111\u00e3 x\u1ea3y ra;<\/span><\/p>\n

d) M\u1ee5c \u0111\u00edch, n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m vi ph\u1ea1m \u0111i\u1ec1u c\u1ea5m c\u1ee7a lu\u1eadt, tr\u00e1i \u0111\u1ea1o \u0111\u1ee9c x\u00e3 h\u1ed9i;<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m gi\u1ea3 t\u1ea1o;<\/span><\/p>\n

e) B\u00ean mua b\u1ea3o hi\u1ec3m l\u00e0 ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean; ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1; ng\u01b0\u1eddi c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi; ng\u01b0\u1eddi b\u1ecb h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1;<\/span><\/p>\n

g) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c giao k\u1ebft c\u00f3 s\u1ef1 nh\u1ea7m l\u1eabn l\u00e0m cho m\u1ed9t b\u00ean ho\u1eb7c c\u00e1c b\u00ean kh\u00f4ng \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u1ee5c \u0111\u00edch giao k\u1ebft h\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u00e1c b\u00ean \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c ho\u1eb7c c\u00e1c b\u00ean c\u00f3 th\u1ec3 kh\u1eafc ph\u1ee5c ngay \u0111\u01b0\u1ee3c s\u1ef1 nh\u1ea7m l\u1eabn l\u00e0m cho m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1eabn \u0111\u1ea1t \u0111\u01b0\u1ee3c;<\/span><\/p>\n

h) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c giao k\u1ebft do b\u1ecb l\u1eeba d\u1ed1i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

i) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c giao k\u1ebft do b\u1ecb \u0111e\u00a0<\/span>d\u1ecda,\u00a0<\/span>c\u01b0\u1ee1ng<\/span>\u00a0\u00e9p;<\/span><\/p>\n

k) B\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng nh\u1eadn th\u1ee9c v\u00e0 l\u00e0m ch\u1ee7 \u0111\u01b0\u1ee3c h\u00e0nh vi c\u1ee7a m\u00ecnh khi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

l<\/span>)\u00a0<\/span>H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

2. Khi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00f4 hi\u1ec7u th\u00ec h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u1eddi \u0111i\u1ec3m giao k\u1ebft. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m ho\u00e0n tr\u1ea3 cho nhau nh\u1eefng g\u00ec \u0111\u00e3 nh\u1eadn. B\u00ean c\u00f3 l\u1ed7i g\u00e2y thi\u1ec7t h\u1ea1i th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 26. \u0110\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m ho\u1eb7c kh\u00f4ng \u0111\u00f3ng \u0111\u1ee7 ph\u00ed b\u1ea3o hi\u1ec3m theo th\u1eddi h\u1ea1n th\u1ecfa thu\u1eadn\u00a0<\/span>ho\u1eb7c sau\u00a0<\/span>th\u1eddi gian gia h\u1ea1n \u0111\u00f3ng ph\u00ed;<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, b\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng ch\u1ea5p nh\u1eadn y\u00eau c\u1ea7u v\u1ec1 thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

3. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m an to\u00e0n cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>kho\u1ea3n 3\u00a0<\/span>\u0110i\u1ec1u 55 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

4. B\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u1ed3ng \u00fd chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 92 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 27. H\u1eadu qu\u1ea3 ph\u00e1p l\u00fd c\u1ee7a vi\u1ec7c \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n<\/span>\u00a0ph\u01b0\u01a1ng\u00a0<\/span>ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) B\u00ean mua b\u1ea3o hi\u1ec3m v\u1eabn ph\u1ea3i \u0111\u00f3ng \u0111\u1ee7 ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, tr\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00f3m;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m\u00a0<\/span>tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m\u00a0<\/span>cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m khi s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 c\u00f3 quy\u1ec1n kh\u1ea5u tr\u1eeb ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thi\u1ec7t h\u1ea1i v\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m khi s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 c\u00f3 quy\u1ec1n kh\u1ea5u tr\u1eeb ph\u00ed b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m khi s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt n\u00e0y, \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd c\u00f3 gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ph\u1ea3i tr\u1ea3 cho b\u00ean mua b\u1ea3o hi\u1ec3m gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c.<\/span><\/p>\n

4.\u00a0<\/span>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt n\u00e0y, b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i ho\u1eb7c ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n so v\u1edbi d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 c\u1ee7a danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chuy\u1ec3n giao, s\u1ed1 ti\u1ec1n b\u00ean mua b\u1ea3o hi\u1ec3m nh\u1eadn l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf t\u1ef7 l\u1ec7 gi\u1eefa gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 c\u1ee7a danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chuy\u1ec3n giao.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 28. Chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. \u0110\u1ed1i\u00a0<\/span>v\u1edbi\u00a0<\/span>h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/span>, vi\u1ec7c\u00a0<\/span>chuy\u1ec3n giao ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. B\u00ean nh\u1eadn chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean chuy\u1ec3n giao.<\/span><\/p>\n

3. Vi\u1ec7c chuy\u1ec3n giao h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c khi b\u00ean mua b\u1ea3o hi\u1ec3m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chuy\u1ec3n giao \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eadp qu\u00e1n qu\u1ed1c t\u1ebf ho\u1eb7c theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 29. Tr\u00e1ch nhi\u1ec7m trong tr\u01b0\u1eddng h\u1ee3p t\u00e1i b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1.\u00a0<\/span>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>ch\u1ecbu tr\u00e1ch nhi\u1ec7m duy nh\u1ea5t \u0111\u1ed1i v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p t\u00e1i b\u1ea3o hi\u1ec3m nh\u1eefng tr\u00e1ch nhi\u1ec7m \u0111\u00e3 nh\u1eadn b\u1ea3o hi\u1ec3m.\u00a0<\/span>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i ho\u1eb7c tr\u00ec ho\u00e3n th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p<\/span>, t\u1ed5 ch\u1ee9c\u00a0<\/span>nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n t\u00e1i b\u1ea3o hi\u1ec3m nh\u1eefng tr\u00e1ch nhi\u1ec7m \u0111\u00e3 nh\u1eadn.<\/span><\/p>\n

2. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u00ean mua b\u1ea3o hi\u1ec3m tr\u1ef1c ti\u1ebfp \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m cho m\u00ecnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. B\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng<\/span>,\u00a0<\/span>tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m cho m\u00ecnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 30. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m<\/b><\/p>\n

1. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m l\u00e0 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m. Th\u1eddi gian x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan kh\u00f4ng t\u00ednh v\u00e0o th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ch\u1ee9ng minh \u0111\u01b0\u1ee3c r\u1eb1ng kh\u00f4ng bi\u1ebft th\u1eddi \u0111i\u1ec3m x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m th\u00ec th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng bi\u1ebft vi\u1ec7c x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m \u0111\u00f3.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi th\u1ee9 ba y\u00eau c\u1ea7u b\u00ean mua b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng v\u1ec1 nh\u1eefng thi\u1ec7t h\u1ea1i thu\u1ed9c tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m th\u00ec th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ng\u01b0\u1eddi th\u1ee9 ba y\u00eau c\u1ea7u.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 31. Th\u1eddi h\u1ea1n b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo th\u1eddi h\u1ea1n \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 th\u1eddi h\u1ea1n th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 v\u1ec1 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ch\u1eadm b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec ph\u1ea3i tr\u1ea3 l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u1eadm tr\u1ea3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian ch\u1eadm tr\u1ea3. L\u00e3i su\u1ea5t \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u1eadm tr\u1ea3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a\u00a0B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 32. Ph\u01b0\u01a1ng th\u1ee9c gi\u1ea3i quy\u1ebft tranh ch\u1ea5p<\/span>\n<\/h3>\n

Tranh ch\u1ea5p v\u1ec1 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft th\u00f4ng qua th\u01b0\u01a1ng l\u01b0\u1ee3ng\u00a0<\/span>gi\u1eefa c\u00e1c b\u00ean<\/span>. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u01b0\u01a1ng l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u00ec tranh ch\u1ea5p \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft th\u00f4ng qua h\u00f2a gi\u1ea3i ho\u1eb7c Tr\u1ecdng t\u00e0i ho\u1eb7c T\u00f2a \u00e1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\n<\/a>M\u1ee5c 2. H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M NH\u00c2N TH\u1ecc, H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M S\u1ee8C KH\u1eceE<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 33. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe<\/span>\n<\/h3>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m\u00a0<\/span>c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd l\u00e0 tu\u1ed5i th\u1ecd, t\u00ednh m\u1ea1ng con ng\u01b0\u1eddi.<\/span><\/p>\n

2<\/span>.\u00a0<\/span>\u0110\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m\u00a0<\/span>c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe l\u00e0 s\u1ee9c kho\u1ebb con ng\u01b0\u1eddi.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 34. Quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe<\/span>\n<\/h3>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi sau \u0111\u00e2y:<\/span><\/p>\n

a) B\u1ea3n th\u00e2n b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) V\u1ee3, ch\u1ed3ng, cha, m\u1eb9, con c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t ho\u1eb7c ng\u01b0\u1eddi kh\u00e1c c\u00f3 quan h\u1ec7 nu\u00f4i d\u01b0\u1ee1ng, c\u1ea5p d\u01b0\u1ee1ng v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Ng\u01b0\u1eddi c\u00f3 quy\u1ec1n l\u1ee3i v\u1ec1 t\u00e0i ch\u00ednh ho\u1eb7c quan h\u1ec7 lao \u0111\u1ed9ng v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n cho b\u00ean mua b\u1ea3o hi\u1ec3m mua b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe cho m\u00ecnh.<\/span><\/p>\n

2. T\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, b\u00ean mua b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 35. Th\u1eddi gian c\u00e2n nh\u1eafc tham gia b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f3 th\u1eddi h\u1ea1n tr\u00ean 01 n\u0103m, trong th\u1eddi h\u1ea1n 21 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i ti\u1ebfp t\u1ee5c tham gia b\u1ea3o hi\u1ec3m. T<\/span>r\u01b0\u1eddng h\u1ee3p b\u00ean mua b\u1ea3o hi\u1ec3m t\u1eeb ch\u1ed1i ti\u1ebfp t\u1ee5c tham gia b\u1ea3o hi\u1ec3m th\u00ec\u00a0<\/span>h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ebd b\u1ecb h\u1ee7y b\u1ecf, b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng sau khi tr\u1eeb \u0111i chi ph\u00ed h\u1ee3p l\u00fd\u00a0<\/span>(n\u1ebfu c\u00f3)\u00a0<\/span>theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>;\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng ph\u1ea3i b\u1ed3i\u00a0<\/span>th\u01b0\u1eddng,\u00a0<\/span>tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 36. B\u1ea3o hi\u1ec3m t\u1ea1m th\u1eddi trong b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/span>\n<\/h3>\n

Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m c\u1ea5p b\u1ea3o hi\u1ec3m t\u1ea1m th\u1eddi cho b\u00ean mua b\u1ea3o hi\u1ec3m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u b\u1ea3o hi\u1ec3m v\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1m t\u00ednh c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m. Th\u1eddi h\u1ea1n b\u1ea3o hi\u1ec3m, s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m, \u0111i\u1ec1u ki\u1ec7n b\u1ea3o hi\u1ec3m t\u1ea1m th\u1eddi do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m th\u1ecfa thu\u1eadn. B\u1ea3o hi\u1ec3m t\u1ea1m th\u1eddi k\u1ebft th\u00fac sau khi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i b\u1ea3o hi\u1ec3m\u00a0<\/span>ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo th\u1ecfa thu\u1eadn.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 37. \u0110\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/span>\n<\/h3>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n theo th\u1eddi h\u1ea1n, ph\u01b0\u01a1ng th\u1ee9c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00f3ng nhi\u1ec1u l\u1ea7n v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 k\u1ef3 ph\u00ed b\u1ea3o hi\u1ec3m nh\u01b0ng kh\u00f4ng th\u1ec3 \u0111\u00f3ng \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m ti\u1ebfp theo th\u00ec th\u1eddi gian gia h\u1ea1n \u0111\u00f3ng ph\u00ed l\u00e0 60 ng\u00e0y.<\/span><\/p>\n

3. C\u00e1c b\u00ean c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn kh\u00f4i ph\u1ee5c hi\u1ec7u l\u1ef1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u00e3 b\u1ecb \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 26 c\u1ee7a Lu\u1eadt n\u00e0y trong th\u1eddi h\u1ea1n 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb ch\u1ea5m d\u1ee9t v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng s\u1ed1 ph\u00ed b\u1ea3o hi\u1ec3m c\u00f2n thi\u1ebfu.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u00f3ng ho\u1eb7c kh\u00f4ng \u0111\u00f3ng \u0111\u1ee7 ph\u00ed b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd kh\u1ea5u tr\u1eeb ph\u00ed b\u1ea3o hi\u1ec3m t\u1eeb gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m khi ch\u01b0a c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1edfi ki\u1ec7n \u0111\u00f2i b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m nh\u00f3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 38. Kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n<\/span>\n<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u1ebft, b\u1ecb th\u01b0\u01a1ng t\u1eadt ho\u1eb7c \u0111au \u1ed1m do h\u00e0nh vi tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp c\u1ee7a ng\u01b0\u1eddi th\u1ee9 ba g\u00e2y ra, doanh nghi\u1ec7p b\u1ea3o\u00a0<\/span>hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u1eabn c\u00f3 ngh\u0129a v\u1ee5\u00a0<\/span>b\u1ed3i th\u01b0\u1eddng,\u00a0<\/span>tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m m\u00e0 kh\u00f4ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng. Ng\u01b0\u1eddi th\u1ee9 ba\u00a0<\/span>v\u1eabn\u00a0<\/span>ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 39. Giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe cho tr\u01b0\u1eddng h\u1ee3p ch\u1ebft c\u1ee7a ng\u01b0\u1eddi kh\u00e1c<\/span>\n<\/h3>\n

1. Khi b\u00ean mua b\u1ea3o hi\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/span>, h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe cho tr\u01b0\u1eddng h\u1ee3p ch\u1ebft c\u1ee7a ng\u01b0\u1eddi kh\u00e1c th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n, trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/span><\/p>\n

2. Kh\u00f4ng \u0111\u01b0\u1ee3c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/span>, h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe cho tr\u01b0\u1eddng h\u1ee3p ch\u1ebft c\u1ee7a nh\u1eefng ng\u01b0\u1eddi sau \u0111\u00e2y:<\/span><\/p>\n

a) Ng\u01b0\u1eddi ch\u01b0a th\u00e0nh ni\u00ean<\/span>,\u00a0<\/span>tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cha<\/span>, m\u1eb9 ho\u1eb7c\u00a0<\/span>ng\u01b0\u1eddi gi\u00e1m\u00a0<\/span>h\u1ed9\u00a0<\/span>c\u1ee7a ng\u01b0\u1eddi<\/span>\u00a0\u0111\u00f3\u00a0<\/span>\u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n;<\/span><\/p>\n

b) Ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1;<\/span><\/p>\n

c) Ng\u01b0\u1eddi c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi;<\/span><\/p>\n

d) Ng\u01b0\u1eddi b\u1ecb h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 40. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i\u00a0<\/span>b\u1ed3i th\u01b0\u1eddng,\u00a0<\/span>tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u1ebft do t\u1ef1 t\u1eed trong th\u1eddi h\u1ea1n 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4i\u00a0<\/span>ph\u1ee5c\u00a0<\/span>hi\u1ec7u l\u1ef1c;<\/span><\/p>\n

b) Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u1ebft do l\u1ed7i c\u1ed1 \u00fd c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m ho\u1eb7c l\u1ed7i c\u1ed1 \u00fd c\u1ee7a ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ecb th\u01b0\u01a1ng t\u1eadt v\u0129nh vi\u1ec5n do l\u1ed7i c\u1ed1 \u00fd c\u1ee7a ch\u00ednh b\u1ea3n th\u00e2n ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ho\u1eb7c b\u00ean mua b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

d) Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u1ebft do b\u1ecb thi h\u00e0nh \u00e1n t\u1eed h\u00ecnh;<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, n\u1ebfu m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng c\u1ed1 \u00fd g\u00e2y ra c\u00e1i ch\u1ebft hay th\u01b0\u01a1ng t\u1eadt v\u0129nh vi\u1ec5n cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u1eabn ph\u1ea3i\u00a0<\/span>b\u1ed3i th\u01b0\u1eddng<\/span>, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m cho nh\u1eefng ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng kh\u00e1c theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i tr\u1ea3 cho b\u00ean mua b\u1ea3o hi\u1ec3m gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng sau khi tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd\u00a0<\/span>(n\u1ebfu c\u00f3)\u00a0<\/span>theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. N\u1ebfu b\u00ean mua b\u1ea3o hi\u1ec3m ch\u1ebft th\u00ec s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1eeba k\u1ebf.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 41. Ch\u1ec9 \u0111\u1ecbnh, thay \u0111\u1ed5i ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng<\/span>\n<\/h3>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng<\/span>, tr\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00f3m<\/span>. Tr\u01b0\u1eddng\u00a0<\/span>h\u1ee3p\u00a0<\/span>b\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, b\u00ean mua b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m khi ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u01b0a th\u00e0nh ni\u00ean ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi ho\u1eb7c b\u1ecb h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u00ec vi\u1ec7c ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt \u0111\u1ed3ng \u00fd.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng, nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 ho\u1eb7c t\u1ef7 l\u1ec7 th\u1ee5 h\u01b0\u1edfng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng. Tr\u01b0\u1eddng\u00a0<\/span>h\u1ee3p\u00a0<\/span>th\u1ee9 t\u1ef1 ho\u1eb7c t\u1ef7 l\u1ec7 th\u1ee5 h\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00ec t\u1ea5t c\u1ea3 nh\u1eefng ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n l\u1ee3i th\u1ee5 h\u01b0\u1edfng theo t\u1ef7 l\u1ec7 nh\u01b0 nhau.<\/span><\/p>\n

3. B\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 thay \u0111\u1ed5i ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>.\u00a0<\/span>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u01b0a th\u00e0nh ni\u00ean ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c c\u00f3 kh\u00f3 kh\u0103n trong nh\u1eadn th\u1ee9c, l\u00e0m ch\u1ee7 h\u00e0nh vi ho\u1eb7c b\u1ecb h\u1ea1n ch\u1ebf n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u00ec vi\u1ec7c thay \u0111\u1ed5i ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt \u0111\u1ed3ng \u00fd. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i x\u00e1c nh\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ho\u1eb7c v\u0103n b\u1ea3n kh\u00e1c \u0111\u00ednh k\u00e8m h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 42. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00f3m<\/span>\n<\/h3>\n

1. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00f3m l\u00e0 s\u1ef1 th\u1ecfa thu\u1eadn gi\u1eefa b\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 b\u1ea3o hi\u1ec3m cho nh\u1eefng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m thu\u1ed9c nh\u00f3m tham gia b\u1ea3o hi\u1ec3m trong c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Nh\u00f3m tham gia h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i l\u00e0 nh\u00f3m \u0111\u00e3\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/span>h\u00ecnh th\u00e0nh kh\u00f4ng ph\u1ea3i v\u00ec m\u1ee5c \u0111\u00edch tham gia b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. B\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn c\u00f9ng \u0111\u00f3ng ph\u00ed b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

4. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n ch\u1ec9 \u0111\u1ecbnh ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng cho tr\u01b0\u1eddng h\u1ee3p ch\u1ebft c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

5. B\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00f3m trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) Khi c\u00f3 \u00edt nh\u1ea5t m\u1ed9t ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng c\u00f2n l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a nh\u00f3m;<\/span><\/p>\n

b) Ph\u00ed b\u1ea3o hi\u1ec3m t\u00ednh cho t\u1eebng ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00f3ng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

6. Ngo\u00e0i nh\u1eefng n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt n\u00e0y, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00f3m ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110i\u1ec1u ki\u1ec7n tham gia b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) \u0110i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00e1 nh\u00e2n.<\/span><\/p>\n

<\/a>M\u1ee5c 3. H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M T\u00c0I S\u1ea2N, H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M THI\u1ec6T H\u1ea0I<\/span><\/b><\/p>\n

\n<\/a>\u0110i\u1ec1u 43. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thi\u1ec7t h\u1ea1i<\/span>\n<\/h3>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m\u00a0<\/span>c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m\u00a0<\/span>c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thi\u1ec7t h\u1ea1i l\u00e0 b\u1ea5t k\u1ef3 l\u1ee3i \u00edch kinh t\u1ebf ho\u1eb7c ngh\u0129a v\u1ee5 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ngh\u0129a v\u1ee5 theo ph\u00e1p lu\u1eadt m\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ph\u1ea3i g\u00e1nh ch\u1ecbu khi x\u1ea3y ra t\u1ed5n th\u1ea5t.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 44. Quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thi\u1ec7t h\u1ea1i<\/span>\n<\/h3>\n

1. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m khi c\u00f3 quy\u1ec1n s\u1edf h\u1eefu; quy\u1ec1n kh\u00e1c \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n; quy\u1ec1n chi\u1ebfm h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m thi\u1ec7t h\u1ea1i, b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m khi c\u00f3 quy\u1ec1n l\u1ee3i v\u1ec1 t\u00e0i ch\u00ednh; ngh\u0129a v\u1ee5, tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00e0i ch\u00ednh; thi\u1ec7t h\u1ea1i kinh t\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. T\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra t\u1ed5n th\u1ea5t, b\u00ean mua b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 quy\u1ec1n l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 45. S\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

S\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i th\u1ecfa thu\u1eadn trong\u00a0<\/span>h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u1ec3 b\u1ea3o hi\u1ec3m\u00a0<\/span>cho t\u00e0i s\u1ea3n v\u00e0 thi\u1ec7t h\u1ea1i\u00a0<\/span>tr\u00ean c\u01a1 s\u1edf\u00a0<\/span>y\u00eau c\u1ea7u c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 46. Th\u00f4ng b\u00e1o khi s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m x\u1ea3y ra<\/span><\/h3>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m ph\u1ea3i th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i khi bi\u1ebft s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m x\u1ea3y ra theo th\u1eddi h\u1ea1n th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n gi\u1ea3m tr\u1eeb s\u1ed1 ti\u1ec1n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng\u00a0<\/b>b\u1ea3o\u00a0<\/span>hi\u1ec3m\u00a0<\/b><\/span>t\u01b0\u01a1ng \u1ee9ng v\u1edbi thi\u1ec7t h\u1ea1i m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ch\u1ecbu, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y n\u1ebfu h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m, c\u00e1c bi\u1ec7n ph\u00e1p ch\u1ebf t\u00e0i trong vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c ch\u1eadm th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 th\u00f4ng b\u00e1o v\u1ec1 s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\u0110i\u1ec1u 47. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n tr\u00ean gi\u00e1 tr\u1ecb<\/span><\/h3>\n

1. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n tr\u00ean gi\u00e1 tr\u1ecb l\u00e0 h\u1ee3p \u0111\u1ed3ng trong \u0111\u00f3 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ed1 \u00fd giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n tr\u00ean gi\u00e1 tr\u1ecb.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n tr\u00ean gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c giao k\u1ebft do l\u1ed7i v\u00f4 \u00fd c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau<\/span>:<\/span><\/p>\n

a) N\u1ebfu ch\u01b0a x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ho\u00e0n l\u1ea1i cho b\u00ean mua b\u1ea3o hi\u1ec3m s\u1ed1 ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m v\u01b0\u1ee3t qu\u00e1 gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m\u00a0<\/span>t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>sau khi tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd\u00a0<\/span>(n\u1ebfu c\u00f3)\u00a0<\/span>theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b<\/span>)\u00a0<\/span>N\u1ebfu x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1ea3y ra thi\u1ec7t h\u1ea1i v\u00e0 ph\u1ea3i ho\u00e0n l\u1ea1i cho b\u00ean mua b\u1ea3o hi\u1ec3m s\u1ed1 ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u00f3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m v\u01b0\u1ee3t qu\u00e1 gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m\u00a0<\/span>t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>sau khi tr\u1eeb c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd\u00a0<\/span>(n\u1ebfu c\u00f3)\u00a0<\/span>theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\u0110i\u1ec1u 48. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n d\u01b0\u1edbi gi\u00e1 tr\u1ecb<\/h3>\n

1. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n d\u01b0\u1edbi gi\u00e1 tr\u1ecb l\u00e0 h\u1ee3p \u0111\u1ed3ng trong \u0111\u00f3 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n d\u01b0\u1edbi gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c giao k\u1ebft, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng\u00a0<\/span>thi\u1ec7t h\u1ea1i\u00a0<\/span>theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft ho\u1eb7c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\u0110i\u1ec1u 49. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00f9ng<\/span><\/h3>\n

1. H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00f9ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u1eeb hai h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u1edf l\u00ean \u0111\u1ec3 b\u1ea3o hi\u1ec3m cho c\u00f9ng ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng, th\u1eddi h\u1ea1n v\u00e0 s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m v\u01b0\u1ee3t qu\u00e1 gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00f9ng, khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m, s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a m\u1ed7i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh t\u01b0\u01a1ng \u1ee9ng theo t\u1ef7 l\u1ec7 gi\u1eefa s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u00e3 tho\u1ea3 thu\u1eadn tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c h\u1ee3p \u0111\u1ed3ng m\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m \u0111\u00e3 giao k\u1ebft. T\u1ed5ng s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1c h\u1ee3p\u00a0<\/span>\u0111\u1ed3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 50. T\u1ed5n th\u1ea5t do hao m\u00f2n t\u1ef1 nhi\u00ean ho\u1eb7c do b\u1ea3n ch\u1ea5t v\u1ed1n c\u00f3 c\u1ee7a t\u00e0i s\u1ea3n<\/span>\n<\/h3>\n

Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ecb t\u1ed5n th\u1ea5t do hao m\u00f2n t\u1ef1 nhi\u00ean ho\u1eb7c do b\u1ea3n ch\u1ea5t v\u1ed1n c\u00f3 c\u1ee7a t\u00e0i s\u1ea3n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 51. C\u0103n c\u1ee9 b\u1ed3i th\u01b0\u1eddng<\/span>\n<\/h3>\n

1. S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ea1i th\u1eddi \u0111i\u1ec3m, n\u01a1i x\u1ea3y ra t\u1ed5n th\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3.<\/span><\/p>\n

2. S\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Ngo\u00e0i s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m nh\u1eefng chi ph\u00ed c\u1ea7n thi\u1ebft, h\u1ee3p l\u00fd theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u1ec3 \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t v\u00e0 nh\u1eefng chi ph\u00ed ph\u00e1t sinh m\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ph\u1ea3i ch\u1ecbu \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 52. H\u00ecnh th\u1ee9c b\u1ed3i th\u01b0\u1eddng<\/span>\n<\/h3>\n

1. B\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 tho\u1ea3 thu\u1eadn m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c b\u1ed3i th\u01b0\u1eddng sau \u0111\u00e2y:<\/span><\/p>\n

a) S\u1eeda ch\u1eefa t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i;<\/span><\/p>\n

b) Thay th\u1ebf t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i b\u1eb1ng t\u00e0i s\u1ea3n kh\u00e1c;<\/span><\/p>\n

c) Tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m kh\u00f4ng tho\u1ea3 thu\u1eadn \u0111\u01b0\u1ee3c v\u1ec1 h\u00ecnh th\u1ee9c b\u1ed3i th\u01b0\u1eddng th\u00ec vi\u1ec7c b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p b\u1ed3i th\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n thu h\u1ed3i t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i sau khi \u0111\u00e3 thay th\u1ebf ho\u1eb7c b\u1ed3i th\u01b0\u1eddng to\u00e0n b\u1ed9 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 53. Gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t<\/span>\n<\/h3>\n

1. Khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 m\u1ee9c \u0111\u1ed9 t\u1ed5n th\u1ea5t. Chi ph\u00ed gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1ec1 nguy\u00ean nh\u00e2n v\u00e0 m\u1ee9c \u0111\u1ed9 t\u1ed5n th\u1ea5t th\u00ec c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn thu\u00ea gi\u00e1m \u0111\u1ecbnh vi\u00ean \u0111\u1ed9c l\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean kh\u00f4ng tho\u1ea3 thu\u1eadn \u0111\u01b0\u1ee3c vi\u1ec7c thu\u00ea gi\u00e1m \u0111\u1ecbnh vi\u00ean \u0111\u1ed9c l\u1eadp th\u00ec m\u1ed9t trong c\u00e1c b\u00ean c\u00f3\u00a0<\/span>quy\u1ec1n\u00a0<\/span>y\u00eau c\u1ea7u To\u00e0 \u00e1n c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c Tr\u1ecdng t\u00e0i tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh vi\u00ean \u0111\u1ed9c l\u1eadp. K\u1ebft lu\u1eadn c\u1ee7a gi\u00e1m \u0111\u1ecbnh vi\u00ean \u0111\u1ed9c l\u1eadp c\u00f3 gi\u00e1 tr\u1ecb b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 54. Chuy\u1ec3n quy\u1ec1n y\u00eau c\u1ea7u b\u1ed3i ho\u00e0n<\/span>\n<\/h3>\n

1. Khi x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi th\u1ee9 ba c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng do h\u00e0nh vi g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) Sau<\/span>\u00a0khi\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng<\/span>,\u00a0<\/span>ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m\u00a0<\/span>c\u00f3 tr\u00e1ch nhi\u1ec7m\u00a0<\/span>chuy\u1ec3n<\/span>\u00a0cho doanh\u00a0<\/span>nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n\u00a0<\/span>s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 b\u1ed3i th\u01b0\u1eddng<\/span>;<\/span><\/p>\n

b) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ec1n kh\u1ea5u tr\u1eeb s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng t\u00f9y theo m\u1ee9c \u0111\u1ed9 l\u1ed7i c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m n\u1ebfu ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1eeb ch\u1ed1i chuy\u1ec3n quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n.<\/span><\/p>\n

2. Khi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n y\u00eau c\u1ea7u b\u1ed3i ho\u00e0n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft v\u00e0 th\u00f4ng tin li\u00ean quan theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3.\u00a0Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cha, m\u1eb9, v\u1ee3, ch\u1ed3ng, con c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i ho\u00e0n kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>\u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eefng ng\u01b0\u1eddi n\u00e0y c\u1ed1 \u00fd g\u00e2y ra t\u1ed5n th\u1ea5<\/span>t.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 55. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 an to\u00e0n<\/span>\n<\/h3>\n

1. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u00f2ng ch\u00e1y, ch\u1eefa ch\u00e1y, an to\u00e0n lao \u0111\u1ed9ng, v\u1ec7 sinh lao \u0111\u1ed9ng v\u00e0 nh\u1eefng quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan nh\u1eb1m b\u1ea3o \u0111\u1ea3m an to\u00e0n cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f3 quy\u1ec1n ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o \u0111\u1ea3m an to\u00e0n cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m ho\u1eb7c khuy\u1ebfn ngh\u1ecb, y\u00eau c\u1ea7u ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf r\u1ee7i ro.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m an to\u00e0n cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ed9t th\u1eddi h\u1ea1n \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00f3. N\u1ebfu h\u1ebft th\u1eddi h\u1ea1n n\u00e0y m\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m an to\u00e0n v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f3 quy\u1ec1n t\u0103ng ph\u00ed b\u1ea3o hi\u1ec3m ho\u1eb7c \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 56. Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb b\u1ecf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra t\u1ed5n th\u1ea5t, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb b\u1ecf t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m v\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft m\u00e0 kh\u1ea3 n\u0103ng cho ph\u00e9p \u0111\u1ec3 ng\u0103n ch\u1eb7n ho\u1eb7c gi\u1ea3m thi\u1ec3u t\u1ed5n th\u1ea5t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c ho\u1eb7c c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span><\/p>\n

\n<\/a>M\u1ee5c 4. H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M TR\u00c1CH NHI\u1ec6M<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 57. \u0110\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m<\/span>\n<\/h3>\n

\u0110\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>b\u1ea3o hi\u1ec3m\u00a0<\/span>c\u1ee7a h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m l\u00e0 tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 58. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>\n<\/h3>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>ch\u1ec9 ph\u00e1t sinh n\u1ebfu ng\u01b0\u1eddi th\u1ee9 ba y\u00eau c\u1ea7u ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng do c\u00f3 h\u00e0nh vi g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi th\u1ee9 ba trong th\u1eddi h\u1ea1n b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Ng\u01b0\u1eddi th\u1ee9 ba kh\u00f4ng c\u00f3 quy\u1ec1n tr\u1ef1c ti\u1ebfp y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>b\u1ed3i th\u01b0\u1eddng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 59. Gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Trong ph\u1ea1m vi gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m nh\u1eefng kho\u1ea3n ti\u1ec1n m\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi th\u1ee9 ba.<\/span><\/p>\n

3. Ngo\u00e0i vi\u1ec7c tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f2n ph\u1ea3i tr\u1ea3 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3i quy\u1ebft tranh ch\u1ea5p v\u1ec1 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba v\u00e0 l\u00e3i ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi th\u1ee9 ba do ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u1eadm tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng theo ch\u1ec9 d\u1eabn c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>.<\/span><\/p>\n

4. T\u1ed5ng s\u1ed1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00f3ng ti\u1ec1n b\u1ea3o l\u00e3nh ho\u1eb7c k\u00fd qu\u1ef9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m cho t\u00e0i s\u1ea3n kh\u00f4ng b\u1ecb l\u01b0u gi\u1eef ho\u1eb7c \u0111\u1ec3 tr\u00e1nh vi\u1ec7c kh\u1edfi ki\u1ec7n t\u1ea1i t\u00f2a \u00e1n th\u00ec theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m v\u00e0 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ea3o l\u00e3nh ho\u1eb7c k\u00fd qu\u1ef9 trong ph\u1ea1m vi gi\u1edbi h\u1ea1n tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 60. Quy\u1ec1n \u0111\u1ea1i di\u1ec7n cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f3 quy\u1ec1n thay m\u1eb7t ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m \u0111\u1ec3 th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u1edbi ng\u01b0\u1eddi th\u1ee9 ba v\u1ec1 m\u1ee9c \u0111\u1ed9 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 61. Ph\u01b0\u01a1ng th\u1ee9c b\u1ed3i th\u01b0\u1eddng<\/span>\n<\/h3>\n

Theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f3 th\u1ec3 b\u1ed3i th\u01b0\u1eddng tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ho\u1eb7c cho ng\u01b0\u1eddi th\u1ee9 ba b\u1ecb thi\u1ec7t h\u1ea1i.<\/span><\/p>\n

<\/a>Ch\u01b0\u01a1ng III<\/b><\/p>\n

<\/a>DOANH NGHI\u1ec6P B\u1ea2O HI\u1ec2M, DOANH NGHI\u1ec6P T\u00c1I B\u1ea2O HI\u1ec2M, CHI NH\u00c1NH N\u01af\u1edaC NGO\u00c0I T\u1ea0I VI\u1ec6T NAM<\/b><\/p>\n

<\/a>M\u1ee5c 1. GI\u1ea4Y PH\u00c9P TH\u00c0NH L\u1eacP V\u00c0 HO\u1ea0T \u0110\u1ed8NG<\/b><\/p>\n

\n<\/a>\u0110i\u1ec1u 62. C\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. C\u00f4ng ty c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

2. C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 63. N\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1. N\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:<\/span><\/p>\n

a) Kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/i>nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Qu\u1ea3n l\u00fd c\u00e1c qu\u1ef9 v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. N\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:<\/span><\/p>\n

a) Kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m; nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Qu\u1ea3n l\u00fd c\u00e1c qu\u1ef9 v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh m\u1ed9t lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt n\u00e0y, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd kinh doanh b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe;<\/span><\/p>\n

b) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 01 n\u0103m tr\u1edf xu\u1ed1ng v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m cho r\u1ee7i ro t\u1eed vong c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 01 n\u0103m tr\u1edf xu\u1ed1ng;<\/span><\/p>\n

c) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m cho r\u1ee7i ro t\u1eed vong c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 01 n\u0103m tr\u1edf xu\u1ed1ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 64. \u0110i\u1ec1u ki\u1ec7n chung c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111ang ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p; tr\u01b0\u1eddng h\u1ee3p tham gia g\u00f3p t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean th\u00ec ph\u1ea3i kinh doanh c\u00f3 l\u00e3i trong 03 n\u0103m t\u00e0i ch\u00ednh li\u00ean\u00a0<\/span>t\u1ee5c\u00a0<\/span>g\u1ea7n nh\u1ea5t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

c) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m m\u1edbi ph\u1ea3i kinh doanh c\u00f3 l\u00e3i trong 03 n\u0103m t\u00e0i ch\u00ednh\u00a0<\/span>li\u00ean t\u1ee5c\u00a0<\/span>g\u1ea7n nh\u1ea5t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p v\u00e0 \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n:<\/span><\/p>\n

a) V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c g\u00f3p b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

b) C\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1ed1n vay, ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 tham gia g\u00f3p v\u1ed1n.<\/span><\/p>\n

3. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 nh\u00e2n s\u1ef1: c\u00f3 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Chuy\u00ean gia t\u00ednh to\u00e1n d\u1ef1\u00a0<\/span>ki\u1ebfn\u00a0<\/span>\u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd, kinh nghi\u1ec7m v\u00e0 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 81 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

4. C\u00f3 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00f3 d\u1ef1 th\u1ea3o \u0111i\u1ec1u l\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 65. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n<\/span>\n<\/h3>\n

Th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n\u00a0<\/span>ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c, \u0111\u00e1p \u1ee9ng\u00a0\u0111i\u1ec1u ki\u1ec7n chung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 64 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n

a) L\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

b) \u0110\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc ngo\u00e0i x\u00e1c nh\u1eadn doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng vi ph\u1ea1m nghi\u00eam tr\u1ecdng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m c\u1ee7a n\u01b0\u1edbc n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh trong th\u1eddi h\u1ea1n 03 n\u0103m li\u00ean t\u1ee5c g\u1ea7n nh\u1ea5t t\u00ednh\u00a0<\/span>\u0111\u1ebfn th\u1eddi \u0111i\u1ec3m\u00a0<\/span>n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p;<\/span><\/p>\n

c) L\u0129nh v\u1ef1c d\u1ef1 ki\u1ebfn \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam l\u00e0 l\u0129nh v\u1ef1c m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i \u0111ang tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c c\u00f3 c\u00f4ng ty con th\u1ef1c hi\u1ec7n t\u1ed1i thi\u1ec3u trong 07 n\u0103m li\u00ean t\u1ee5c g\u1ea7n nh\u1ea5t;<\/span><\/p>\n

d) C\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n kh\u00f4ng th\u1ea5p h\u01a1n 02 t\u1ef7 \u0110\u00f4 la M\u1ef9 v\u00e0o n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

\u0111) Cam k\u1ebft h\u1ed7 tr\u1ee3 v\u1ec1 t\u00e0i ch\u00ednh, c\u00f4ng ngh\u1ec7, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, qu\u1ea3n tr\u1ecb r\u1ee7i ro, \u0111i\u1ec1u h\u00e0nh, ho\u1ea1t \u0111\u1ed9ng cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m d\u1ef1 ki\u1ebfn th\u00e0nh l\u1eadp t\u1ea1i Vi\u1ec7t Nam; b\u1ea3o \u0111\u1ea3m doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o \u0111\u1ea3m an to\u00e0n t\u00e0i ch\u00ednh, qu\u1ea3n tr\u1ecb r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

e) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b, c, d\u00a0<\/i>v\u00e0 \u0111 kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n cho c\u00f4ng ty con chuy\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam. C\u00f4ng ty con chuy\u00ean th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y;<\/span><\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam: c\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n kh\u00f4ng th\u1ea5p h\u01a1n 2.000 t\u1ef7 \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0o n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p;<\/span><\/p>\n

3. C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c t\u1ed5ng t\u00e0i s\u1ea3n t\u1ed1i thi\u1ec3u ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 66. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 c\u1ea5u c\u1ed5 \u0111\u00f4ng g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/b><\/p>\n

Vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 64 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

1. C\u00f3 t\u1ed1i thi\u1ec3u 02 c\u1ed5 \u0111\u00f4ng l\u00e0 t\u1ed5 ch\u1ee9c v\u00e0 m\u1ed7i c\u1ed5 \u0111\u00f4ng \u0111\u00f3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) Ph\u1ea3i g\u00f3p t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) \u0110i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 65 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

2. M\u1ed9t c\u1ed5 \u0111\u00f4ng c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c g\u00f3p v\u01b0\u1ee3t qu\u00e1 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 67. \u0110i\u1ec1u ki\u1ec7n c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i khi th\u00e0nh l\u1eadp chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i qu\u1ed1c gia m\u00e0 Vi\u1ec7t Nam v\u00e0 qu\u1ed1c gia \u0111\u00f3 \u0111\u00e3 k\u00fd k\u1ebft c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, trong \u0111\u00f3 c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 th\u00e0nh l\u1eadp chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam; c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh \u0111\u00e3 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh Vi\u1ec7t Nam v\u1ec1 qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh;<\/span><\/p>\n

b) \u0110\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh cho ph\u00e9p th\u00e0nh l\u1eadp chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng trong ph\u1ea1m vi c\u00e1c nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh;<\/span><\/p>\n

c) C\u00f3 \u00edt nh\u1ea5t 07 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c d\u1ef1 ki\u1ebfn \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

d) C\u00f3 t\u1ed5ng t\u00e0i s\u1ea3n t\u1ed1i thi\u1ec3u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 65 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

\u0111) Ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 l\u00e3i trong 03 n\u0103m t\u00e0i ch\u00ednh li\u00ean t\u1ee5c g\u1ea7n nh\u1ea5t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

e) Cam k\u1ebft b\u1ea3o \u0111\u1ea3m v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ngh\u0129a v\u1ee5, cam k\u1ebft c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. Chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i d\u1ef1 ki\u1ebfn th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u00f3 v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

b) Ngu\u1ed3n v\u1ed1n th\u00e0nh l\u1eadp chi nh\u00e1nh l\u00e0 ngu\u1ed3n h\u1ee3p ph\u00e1p, kh\u00f4ng s\u1eed d\u1ee5ng v\u1ed1n vay ho\u1eb7c ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o<\/span>;<\/span><\/p>\n

c) C\u00f3 Gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh, Chuy\u00ean gia t\u00ednh to\u00e1n d\u1ef1\u00a0<\/span>ki\u1ebfn\u00a0<\/span>\u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd, kinh nghi\u1ec7m v\u00e0 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 81 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. Chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam sau khi \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng nh\u01b0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 68. T\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/span>\n<\/h3>\n

Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c s\u1edf h\u1eefu c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u1ebfn 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 69. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng<\/span>\n<\/h3>\n

H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m:<\/span><\/p>\n

1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

2. D\u1ef1 th\u1ea3o \u0111i\u1ec1u l\u1ec7 \u0111\u1ed1i\u00a0<\/span>v\u1edbi\u00a0<\/span>doanh nghi\u1ec7p\u00a0<\/span>b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m;\u00a0<\/span>d\u1ef1 th\u1ea3o quy ch\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

3. Ph\u01b0\u01a1ng \u00e1n ho\u1ea1t \u0111\u1ed9ng 05 n\u0103m \u0111\u1ea7u, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m d\u1ef1 ki\u1ebfn tri\u1ec3n khai, m\u00f4 h\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro, ph\u01b0\u01a1ng th\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5, ch\u01b0\u01a1ng tr\u00ecnh t\u00e1i b\u1ea3o hi\u1ec3m, \u0111\u1ea7u t\u01b0 v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

4. S\u01a1 y\u1ebfu l\u00fd l\u1ecbch, Phi\u1ebfu l\u00fd l\u1ecbch t\u01b0 ph\u00e1p, b\u1ea3n sao c\u00e1c v\u0103n b\u1eb1ng<\/span>, ch\u1ee9ng ch\u1ec9\u00a0<\/span>ch\u1ee9ng minh n\u0103ng l\u1ef1c, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u01b0\u1eddi d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Chuy\u00ean gia t\u00ednh to\u00e1n;<\/span><\/p>\n

5. M\u1ee9c v\u1ed1n g\u00f3p v\u00e0 ph\u01b0\u01a1ng th\u1ee9c g\u00f3p v\u1ed1n, danh s\u00e1ch nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u00e1ng l\u1eadp ho\u1eb7c th\u00e0nh\u00a0<\/span>vi\u00ean, c\u1ed5 \u0111\u00f4ng d\u1ef1 ki\u1ebfn g\u00f3p\u00a0<\/span>t\u1eeb 10% s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 64, 65, 66 v\u00e0 67 c\u1ee7a Lu\u1eadt n\u00e0y c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3;<\/span><\/p>\n

6. Danh s\u00e1ch c\u00e1c ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 70. Th\u1eddi h\u1ea1n c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng<\/span>\n<\/h3>\n

1. Trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p ho\u1eb7c t\u1eeb ch\u1ed1i c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i c\u1ea5p gi\u1ea5y ph\u00e9p th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed3ng th\u1eddi c\u00f3 v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn v\u1ec1 nguy\u00ean t\u1eafc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 71. Th\u1ea9m quy\u1ec1n c\u1ea5p, c\u1ea5p l\u1ea1i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, \u0111\u00ecnh ch\u1ec9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng<\/span>\n<\/h3>\n

1.\u00a0<\/span>Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, c\u1ea5p l\u1ea1i,\u00a0<\/span>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung,\u00a0<\/span>thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, \u0111\u00ecnh ch\u1ec9 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan<\/span>.<\/span><\/p>\n

3. Sau khi c\u1ea5p, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p t\u1ec9nh n\u01a1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

4.\u00a0<\/span>Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p, c\u1ea5p l\u1ea1i,\u00a0<\/span>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung,\u00a0<\/span>thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, \u0111\u00ecnh ch\u1ec9 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 72. C\u00f4ng b\u1ed1 n\u1ed9i dung gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng<\/span>\n<\/h3>\n

1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 c\u00e1c n\u1ed9i dung c\u1ee7a gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam tr\u00ean C\u1ed5ng th\u00f4ng tin\u00a0<\/span>\u0111i\u1ec7n t\u1eed\u00a0<\/span>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ph\u00e9p.<\/span><\/p>\n

2. \u00cdt nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i c\u00f4ng b\u1ed1 c\u00e1c n\u1ed9i dung c\u1ee7a gi\u1ea5y ph\u00e9p v\u00e0 ng\u00e0y d\u1ef1 ki\u1ebfn ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng tr\u00ean 01 t\u1edd b\u00e1o in trong 03 s\u1ed1 li\u00ean ti\u1ebfp ho\u1eb7c tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 73. \u0110i\u1ec1u ki\u1ec7n tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c tr\u1edf ng\u1ea1i kh\u00e1ch quan<\/span>,\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1eddi gian ch\u00ednh\u00a0<\/span>th\u1ee9c\u00a0<\/span>ho\u1ea1t \u0111\u1ed9ng<\/span>;\u00a0<\/span>th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a l\u00e0 12 th\u00e1ng.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y \u0111\u1ec3 ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n

a) Chuy\u1ec3n s\u1ed1 v\u1ed1n g\u1eedi t\u1ea1i t\u00e0i kho\u1ea3n phong t\u1ecfa th\u00e0nh v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p;<\/span><\/p>\n

b) X\u00e2y d\u1ef1ng c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9, h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro ph\u00f9 h\u1ee3p v\u1edbi h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan; b\u1ea7u, b\u1ed5 nhi\u1ec7m ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt; b\u1ea7u, b\u1ed5 nhi\u1ec7m c\u00e1c ch\u1ee9c danh \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn v\u1ec1 nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 70 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

c) Ban h\u00e0nh c\u00e1c quy ch\u1ebf qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 v\u1ec1 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng, quy ch\u1ebf n\u1ed9i b\u1ed9 v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) K\u00fd qu\u1ef9 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

\u0111) C\u00f3 tr\u1ee5 s\u1edf, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, k\u1ef9 thu\u1eadt, h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

e) Th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 n\u1ed9i<\/span>\u00a0dung\u00a0<\/span>gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0\u00a0ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 72 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u00edt nh\u1ea5t 15 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n \u0111\u00ecnh ch\u1ec9 vi\u1ec7c ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam khi ch\u01b0a \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

4. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m tr\u01b0\u1edbc ng\u00e0y ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 74. Nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ho\u1eb7c ph\u1ea3i th\u00f4ng b\u00e1o<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi thay \u0111\u1ed5i m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh;<\/span><\/p>\n

b) M\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7; v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p;<\/span><\/p>\n

c) N\u1ed9i dung, ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

d) Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p d\u1eabn \u0111\u1ebfn c\u00f3 c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n s\u1edf h\u1eefu t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean ho\u1eb7c gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

\u0111)\u00a0Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n;<\/span><\/p>\n

e)\u00a0Chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p;<\/span><\/p>\n

g) \u0110\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m vi\u1ec7c m\u1edf chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i kh\u00e1c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn vi\u1ec7c thay \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 c\u00e1c n\u1ed9i dung thay \u0111\u1ed5i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n\u00a0<\/span>t\u1eed\u00a0<\/span>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh b\u1eb1ng v\u0103n b\u1ea3n trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 nh\u1eefng thay \u0111\u1ed5i sau \u0111\u00e2y:<\/span><\/p>\n

a) Thay \u0111\u1ed5i \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, quy ch\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>;<\/span><\/p>\n

b) M<\/span>\u1edf, ch\u1ea5m d\u1ee9t, t<\/span>hay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\u00a0<\/span>c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>;<\/span><\/p>\n

c) M\u1edf, ch\u1ea5m d\u1ee9t, thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m kinh<\/span>\u00a0doanh<\/span>;<\/span><\/p>\n

d) Thay \u0111\u1ed5i c\u00e1c ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>.<\/span><\/p>\n

4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ch\u1ea5p thu\u1eadn c\u00e1c thay \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1\u00a0<\/span>v\u00e0 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ghi nh\u1eadn\u00a0<\/span>c\u00e1c thay \u0111\u1ed5i\u00a0quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y<\/span>.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 75. Thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng khi x\u1ea3y ra m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u00f4ng tin gian l\u1eadn \u0111\u1ec3 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p;<\/span><\/p>\n

b) Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 73 c\u1ee7a Lu\u1eadt n\u00e0y m\u00e0 kh\u00f4ng b\u1eaft \u0111\u1ea7u ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

c) B\u1ecb chia, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3<\/span>, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span>;<\/span><\/p>\n

d) Ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang v\u1edbi n\u1ed9i dung t\u1ea1i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

\u0111) Sau khi T\u00f2a \u00e1n quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m ph\u00e1 s\u1ea3n;<\/span><\/p>\n

e) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m\u00a0<\/span>phi nh\u00e2n th\u1ecd\u00a0<\/span>n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam b\u1ecb ph\u00e1 s\u1ea3n ho\u1eb7c b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, c, d v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i d\u1eebng ngay vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, h\u1ee3p \u0111\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m m\u1edbi<\/span>;\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m; vi\u1ec7c chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00f4 hi\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3.\u00a0<\/span>Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 tr\u00ean\u00a0<\/span>C\u1ed5ng<\/span>\u00a0th\u00f4ng tin\u00a0<\/span>\u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span>.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 76. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1.\u00a0<\/span>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\u00a0<\/span>n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>t\u1ea1i Vi\u1ec7t Nam l\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c\u00a0<\/span>hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>kinh doanh b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y:<\/span><\/p>\n

a) L\u00e0m ch\u1ee9c n\u0103ng v\u0103n ph\u00f2ng li\u00ean l\u1ea1c;<\/span><\/p>\n

b) Nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng;<\/span><\/p>\n

c) X\u00fac ti\u1ebfn x\u00e2y d\u1ef1ng c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

d) Th\u00fac \u0111\u1ea9y v\u00e0 theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i t\u00e0i tr\u1ee3 t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

\u0111) Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/p>\n

3. Th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng qu\u00e1 05 n\u0103m v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n

4. B\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng b\u00e1o thay \u0111\u1ed5i v\u00e0 c\u00f4ng b\u1ed1 th\u00f4ng tin c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 77. C\u1ea5p, c\u1ea5p l\u1ea1i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, gia h\u1ea1n, ch\u1ea5m d\u1ee9t, thu h\u1ed3i gi\u1ea5y ph\u00e9p \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1eadp \u0111o\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>khi \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\u00a0<\/span>n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i\u00a0<\/span>\u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y<\/span>:<\/span><\/p>\n

a) Ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>t\u1ed1i thi\u1ec3u trong<\/span>\u00a005 n\u0103m g\u1ea7n\u00a0<\/span>nh\u1ea5t<\/span>;<\/span><\/p>\n

b) \u0110<\/span>\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh cho ph\u00e9p \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft\u00a0<\/span>\u0111i\u1ec1u ki\u1ec7n,\u00a0<\/span>h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p, c\u1ea5p l\u1ea1i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, gia h\u1ea1n, ch\u1ea5m d\u1ee9t, thu h\u1ed3i gi\u1ea5y ph\u00e9p \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>.<\/span><\/p>\n

3.\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, c\u1ea5p l\u1ea1i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, gia h\u1ea1n, thu h\u1ed3i gi\u1ea5y ph\u00e9p \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

\n<\/a>M\u1ee5c 2. T\u1ed4 CH\u1ee8C HO\u1ea0T \u0110\u1ed8NG<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 78. T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1.\u00a0<\/span>T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u1edf trong n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m bao g\u1ed3m\u00a0<\/span>tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m bao g\u1ed3m chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i kh\u00e1c<\/span>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3.\u00a0<\/span>T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>bao g\u1ed3m t<\/span>r\u1ee5 s\u1edf ch\u00ednh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 79. C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn c\u01a1\u00a0<\/span>c\u1ea5u\u00a0<\/span>t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd theo m\u1ed9t trong hai m\u00f4 h\u00ecnh sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban ki\u1ec3m so\u00e1t, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/span>.\u00a0<\/span>Ban ki\u1ec3m so\u00e1t c\u00f3 t\u1eeb 03 \u0111\u1ebfn 05 Ki\u1ec3m so\u00e1t vi\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty;<\/span><\/p>\n

b) \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/span>,\u00a0<\/span>trong \u0111\u00f3 \u00edt nh\u1ea5t 20% s\u1ed1 th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 c\u00f3 \u1ee6y ban ki\u1ec3m to\u00e1n tr\u1ef1c thu\u1ed9c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb. C\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a \u1ee6y ban ki\u1ec3m to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty ho\u1eb7c quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u1ee6y ban ki\u1ec3m to\u00e1n do H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ban h\u00e0nh.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n c\u00f3 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd bao g\u1ed3m H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp Ban ki\u1ec3m so\u00e1t b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 80. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ng\u01b0\u1eddi ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m bao g\u1ed3m c\u00e1c ch\u1ee9c danh sau \u0111\u00e2y:<\/span><\/p>\n

a) Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\u00a0<\/span>ho\u1eb7c\u00a0<\/span>Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean;<\/span><\/p>\n

b) Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Ph\u00f3 gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi\u00a0<\/span>\u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt<\/span>;<\/span><\/p>\n

c) K\u1ebf to\u00e1n tr\u01b0\u1edfng, Gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh, Tr\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, c\u00e1c tr\u01b0\u1edfng b\u1ed9 ph\u1eadn nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/span><\/p>\n

2. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m c\u00e1c ch\u1ee9c danh sau \u0111\u00e2y:<\/span><\/p>\n

a) Gi\u00e1m \u0111\u1ed1c, Ph\u00f3 gi\u00e1m \u0111\u1ed1c;<\/span><\/p>\n

b) K\u1ebf to\u00e1n tr\u01b0\u1edfng, c\u00e1c tr\u01b0\u1edfng b\u1ed9 ph\u1eadn nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i quy ch\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. Ng\u01b0\u1eddi ki\u1ec3m so\u00e1t t\u1ea1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0c\u00f3 quy\u1ec1n \u0111\u1ed9c l\u1eadp v\u1ec1 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5, bao g\u1ed3m c\u00e1c ch\u1ee9c danh sau \u0111\u00e2y:<\/span><\/p>\n

a) Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t, Ki\u1ec3m so\u00e1t vi\u00ean;<\/span><\/p>\n

b) Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn qu\u1ea3n tr\u1ecb r\u1ee7i ro, Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t tu\u00e2n th\u1ee7, Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9;<\/span><\/p>\n

c) Chuy\u00ean gia t\u00ednh to\u00e1n.<\/span><\/p>\n

4. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i b\u1ea3o \u0111\u1ea3m duy tr\u00ec Gi\u00e1m \u0111\u1ed1c<\/span>\u00a0v\u00e0 Chuy\u00ean gia t\u00ednh to\u00e1n\u00a0ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c v\u00e0 Chuy\u00ean gia t\u00ednh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i, trong th\u1eddi h\u1ea1n 75 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n th\u00f4i gi\u1eef ch\u1ee9c v\u1ee5, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1\u00a0<\/span>h\u1ee3p l\u1ec7\u00a0\u0111\u1ec1 ngh\u1ecb B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n m\u1edbi.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 81. \u0110i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ng\u01b0\u1eddi ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1. \u0110i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n chung:<\/span><\/p>\n

a) C\u00f3 quy\u1ec1n qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p;<\/span><\/p>\n

b) Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c kinh doanh b\u1ea3o hi\u1ec3m, kh\u00f4ng b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt d\u01b0\u1edbi h\u00ecnh th\u1ee9c sa th\u1ea3i do vi ph\u1ea1m quy tr\u00ecnh n\u1ed9i b\u1ed9 trong 03 n\u0103m li\u00ean t\u1ee5c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m; kh\u00f4ng b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u1edfi t\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c b\u1ea7u, b\u1ed5 nhi\u1ec7m.<\/span><\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n \u0111\u1ed1i v\u1edbi Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean:<\/span><\/p>\n

a) C\u00e1c \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n chung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) C\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean;<\/span><\/p>\n

c) Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00f3 \u00edt nh\u1ea5t 05 n\u0103m tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng ho\u1eb7c c\u00f3 \u00edt nh\u1ea5t 03 n\u0103m gi\u1eef v\u1ecb tr\u00ed l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ea1i doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng; th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u00f3 \u00edt nh\u1ea5t 03 n\u0103m tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng ho\u1eb7c c\u00f3 \u00edt nh\u1ea5t 03 n\u0103m gi\u1eef v\u1ecb tr\u00ed l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ea1i doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng.<\/span><\/p>\n

3. \u0110i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n \u0111\u1ed1i v\u1edbi Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt:<\/span><\/p>\n

a) C\u00e1c \u0111i\u1ec1u\u00a0<\/span>ki\u1ec7n,\u00a0<\/span>ti\u00eau chu\u1ea9n chung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) C\u00f3\u00a0<\/span>b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh b\u1ea3o hi\u1ec3m th\u00ec ph\u1ea3i c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh kh\u00e1c v\u00e0 c\u00f3\u00a0<\/span>ch\u1ee9ng ch\u1ec9 b\u1ea3o hi\u1ec3m do\u00a0<\/span>c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u1ec1 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p trong\u00a0<\/span>n\u01b0\u1edbc\u00a0ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc c\u1ea5p<\/span>;<\/span><\/p>\n

c) C\u00f3 \u00edt nh\u1ea5t 05 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, trong \u0111\u00f3 c\u00f3 \u00edt nh\u1ea5t 03 n\u0103m gi\u1eef v\u1ecb tr\u00ed l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ng\u01b0\u1eddi ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

d) C\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian \u0111\u01b0\u01a1ng nhi\u1ec7m.<\/span><\/p>\n

4. \u0110i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00e1c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n

a) C\u00e1c \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n chung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) C\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh b\u1ea3o hi\u1ec3m th\u00ec ph\u1ea3i c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh kh\u00e1c v\u00e0 c\u00f3 ch\u1ee9ng ch\u1ec9 b\u1ea3o hi\u1ec3m ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tri\u1ec3n khai do c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u1ec1 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p trong n\u01b0\u1edbc ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc c\u1ea5p;<\/span><\/p>\n

c) C\u00f3 \u00edt nh\u1ea5t 03 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng ho\u1eb7c l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n d\u1ef1 ki\u1ebfn \u0111\u1ea3m nhi\u1ec7m. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1edfng b\u1ed9 ph\u1eadn nghi\u1ec7p v\u1ee5, c\u00f3 \u00edt nh\u1ea5t 03 n\u0103m kinh nghi\u1ec7m l\u00e0m vi\u1ec7c trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m ho\u1eb7c l\u0129nh v\u1ef1c chuy\u00ean m\u00f4n d\u1ef1 ki\u1ebfn \u0111\u1ea3m nhi\u1ec7m;<\/span><\/p>\n

d) C\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong th\u1eddi gian \u0111\u01b0\u01a1ng nhi\u1ec7m.<\/span><\/p>\n

5. Ng\u01b0\u1eddi ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n chung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

6. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec3m b kho\u1ea3n 3 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, n\u1ed9i dung \u0111\u00e0o t\u1ea1o, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c thi, c\u1ea5p, thu h\u1ed3i, c\u1ea5p \u0111\u1ed5i ch\u1ee9ng ch\u1ec9 b\u1ea3o hi\u1ec3m do c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u1ec1 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p trong n\u01b0\u1edbc c\u1ea5p.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 82. Nguy\u00ean t\u1eafc \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5<\/span>\n<\/h3>\n

1. Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0m th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m kh\u00e1c ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe ho\u1eb7c t\u00e1i b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe ho\u1eb7c t\u00e1i b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c chi nh\u00e1nh, Tr\u01b0\u1edfng V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m ch\u1ec9 \u0111\u01b0\u1ee3c ki\u00eam nhi\u1ec7m t\u1ed1i \u0111a Gi\u00e1m \u0111\u1ed1c c\u1ee7a 01 chi nh\u00e1nh ho\u1eb7c Tr\u01b0\u1edfng 01 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ho\u1eb7c Tr\u01b0\u1edfng 01 b\u1ed9 ph\u1eadn nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00f9ng\u00a0<\/span>m\u1ed9t\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m. Gi\u00e1m \u0111\u1ed1c c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0\u00a0<\/span>ch\u1ec9 \u0111\u01b0\u1ee3c ki\u00eam nhi\u1ec7m t\u1ed1i \u0111a Tr\u01b0\u1edfng 01 b\u1ed9 ph\u1eadn nghi\u1ec7p v\u1ee5 c\u1ee7a chi nh\u00e1nh \u0111\u00f3.<\/span><\/p>\n

4. C\u00e1c ch\u1ee9c danh Chuy\u00ean gia t\u00ednh to\u00e1n, Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn qu\u1ea3n tr\u1ecb r\u1ee7i ro, Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn ki\u1ec3m so\u00e1t tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c ki\u00eam nhi\u1ec7m b\u1ea5t k\u1ef3 ch\u1ee9c danh qu\u1ea3n l\u00fd n\u00e0o t\u1ea1i c\u00f9ng t\u1ed5 ch\u1ee9c; kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span>Chuy\u00ean gia t\u00ednh to\u00e1n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

5. Tr\u01b0\u1edfng ban ki\u1ec3m so\u00e1t, Ki\u1ec3m so\u00e1t vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c ki\u00eam nhi\u1ec7m b\u1ea5t k\u1ef3 ch\u1ee9c danh qu\u1ea3n l\u00fd n\u00e0o t\u1ea1i c\u00f9ng t\u1ed5 ch\u1ee9c. Tr\u01b0\u1edfng Ban ki\u1ec3m so\u00e1t kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0 Ki\u1ec3m so\u00e1t vi\u00ean, ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m kh\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

6. K\u1ebf to\u00e1n tr\u01b0\u1edfng, Tr\u01b0\u1edfng b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c ki\u00eam nhi\u1ec7m b\u1ea5t k\u1ef3 ch\u1ee9c danh n\u00e0o t\u1ea1i c\u00f9ng t\u1ed5 ch\u1ee9c; kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 83. \u0110\u00ecnh ch\u1ec9, t\u1ea1m \u0111\u00ecnh ch\u1ec9 vi\u1ec7c th\u1ef1c thi quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n<\/span>\n<\/h3>\n

1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy\u1ec1n \u0111\u00ecnh ch\u1ec9, t\u1ea1m \u0111\u00ecnh ch\u1ec9 vi\u1ec7c th\u1ef1c thi quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam vi ph\u1ea1m nguy\u00ean t\u1eafc \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 82 c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 81 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

2. Trong th\u1eddi h\u1ea1n 75 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n \u0111\u00ecnh ch\u1ec9, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i\u00a0<\/span>n\u1ed9p h\u1ed3 s\u01a1\u00a0<\/span>h\u1ee3p l\u1ec7\u00a0<\/span>\u0111\u1ec1 ngh\u1ecb\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n m\u1edbi.<\/span><\/p>\n

3. Ng\u01b0\u1eddi b\u1ecb \u0111\u00ecnh ch\u1ec9, t\u1ea1m \u0111\u00ecnh ch\u1ec9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m tham gia x\u1eed l\u00fd c\u00e1c t\u1ed3n t\u1ea1i v\u00e0 vi ph\u1ea1m c\u00f3 li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c \u0111\u00ecnh ch\u1ec9, t\u1ea1m \u0111\u00ecnh\u00a0<\/span>ch\u1ec9\u00a0<\/span>vi\u1ec7c\u00a0th\u1ef1c thi quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Chuy\u00ean gia t\u00ednh to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>M\u1ee5c 3. KI\u1ec2M SO\u00c1T N\u1ed8I B\u1ed8, KI\u1ec2M TO\u00c1N N\u1ed8I B\u1ed8, QU\u1ea2N TR\u1eca R\u1ee6I RO<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 84. Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span>\n<\/h3>\n

1<\/span>.\u00a0<\/span>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u sau<\/span>\u00a0\u0111\u00e2y:<\/span><\/p>\n

a)\u00a0<\/span>Hi\u1ec7u qu\u1ea3, an to\u00e0n trong ho\u1ea1t \u0111\u1ed9ng v\u00e0 trong b\u1ea3o v\u1ec7, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, c\u00e1c ngu\u1ed3n l\u1ef1c;<\/span><\/p>\n

b)\u00a0<\/span>Trung th\u1ef1c, h\u1ee3p l\u00fd, \u0111\u1ea7y \u0111\u1ee7<\/span>,\u00a0<\/span>k\u1ecbp th\u1eddi trong h\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 th\u00f4ng tin qu\u1ea3n l\u00fd;<\/span><\/p>\n

c)\u00a0<\/span>Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/span>,\u00a0<\/span>c\u00e1c quy ch\u1ebf, quy tr\u00ecnh, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9.<\/span><\/p>\n

2<\/span>. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i thi\u1ebft l\u1eadp c\u00e1c ti\u00eau chu\u1ea9n, quy tr\u00ecnh, th\u1ee7 t\u1ee5c ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9; b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi qu\u1ea3n\u00a0<\/span>l\u00fd, ng\u01b0\u1eddi ki\u1ec3m so\u00e1t,\u00a0<\/span>ng\u01b0\u1eddi lao \u0111\u1ed9ng hi\u1ec3u r\u00f5 v\u00e0 nghi\u00eam t\u00fac th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

3. Ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 \u0111\u00e1nh gi\u00e1 \u0111\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 85. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m ph\u1ea3i th\u00e0nh l\u1eadp b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9. Chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 th\u00e0nh l\u1eadp b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 ho\u1eb7c s\u1eed d\u1ee5ng b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. \u0110\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 theo\u00a0<\/span>c\u00e1c n\u1ed9i dung<\/span>\u00a0sau \u0111\u00e2y:<\/span><\/p>\n

a) R\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp, kh\u00e1ch quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, qu\u1ea3n tr\u1ecb r\u1ee7i ro;<\/span><\/p>\n

b) \u0110\u00e1nh gi\u00e1 \u0111\u1ed9c l\u1eadp v\u1ec1 t\u00ednh th\u00edch h\u1ee3p v\u00e0 s\u1ef1 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch n\u1ed9i b\u1ed9, th\u1ee7 t\u1ee5c, quy tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp trong doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c) \u0110\u01b0a ra ki\u1ebfn ngh\u1ecb s\u1eeda ch\u1eefa, kh\u1eafc ph\u1ee5c sai s\u00f3t, \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p nh\u1eb1m ho\u00e0n thi\u1ec7n, n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u1ee7a c\u00e1c h\u1ec7 th\u1ed1ng, quy tr\u00ecnh, quy \u0111\u1ecbnh, g\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng an to\u00e0n, hi\u1ec7u qu\u1ea3, \u0111\u00fang ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o k\u1ecbp th\u1eddi cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean v\u00e0 g\u1eedi Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

K\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o k\u1ecbp th\u1eddi cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i v\u00e0 g\u1eedi Gi\u00e1m \u0111\u1ed1c c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 86. Qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>c\u00f3 tr\u00e1ch nhi\u1ec7m thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro nh\u1eb1m x\u00e1c \u0111\u1ecbnh, \u0111o l\u01b0\u1eddng, \u0111\u00e1nh gi\u00e1, b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m so\u00e1t m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 c\u00e1c r\u1ee7i ro ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

2. Qu\u1ea3n tr\u1ecb r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u00f3 kh\u1ea3 n\u0103ng x\u00e1c \u0111\u1ecbnh\u00a0<\/span>v\u00e0 l\u01b0\u1ee3ng h\u00f3a r\u1ee7i ro ph\u00f9 h\u1ee3p v\u1edbi t\u00ednh ch\u1ea5t, ph\u1ea1m vi v\u00e0 m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u1ee7a c\u00e1c r\u1ee7i ro ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1c t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn v\u1ed1n, an to\u00e0n ho\u1ea1t \u0111\u1ed9ng v\u00e0 an to\u00e0n t\u00e0i ch\u00ednh;<\/span><\/p>\n

b) Quy \u0111\u1ecbnh r\u00f5 r\u00e0ng vai tr\u00f2, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 c\u01a1 c\u1ea5u qu\u1ea3n tr\u1ecb r\u1ee7i ro;<\/span><\/p>\n

c) C\u00f3 ch\u00ednh s\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro r\u00f5 r\u00e0ng, minh b\u1ea1ch, trong \u0111\u00f3\u00a0<\/span>x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c lo\u1ea1i r\u1ee7i ro tr\u1ecdng y\u1ebfu v\u00e0 c\u00e1c r\u1ee7i ro c\u00f3 li\u00ean quan ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, kh\u1ea9u v\u1ecb r\u1ee7i ro v\u00e0 c\u00e1ch th\u1ee9c qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i r\u1ee7i ro. Ch\u00ednh s\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro ph\u1ea3i \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m\u00a0<\/span>ho\u1eb7c \u0111\u01b0\u1ee3c\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i\u00a0<\/span>Vi\u1ec7t Nam\u00a0<\/span>th\u00f4ng qua;<\/span><\/p>\n

d) Thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c gi\u1edbi h\u1ea1n ch\u1ea5p nh\u1eadn r\u1ee7i ro \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i r\u1ee7i ro tr\u1ecdng y\u1ebfu v\u00e0 c\u00e1c r\u1ee7i ro c\u00f3 li\u00ean quan, m\u1ed1i t\u01b0\u01a1ng quan gi\u1eefa c\u00e1c r\u1ee7i ro \u0111\u00f3. C\u00e1c gi\u1edbi h\u1ea1n ch\u1ea5p nh\u1eadn r\u1ee7i ro ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch qu\u1ea3n tr\u1ecb r\u1ee7i ro, chi\u1ebfn l\u01b0\u1ee3c kinh doanh, ngu\u1ed3n nh\u00e2n l\u1ef1c, \u0111i\u1ec1u ki\u1ec7n c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><\/p>\n

\u0111) Thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro, trong \u0111\u00f3 c\u00f3\u00a0<\/span>quy tr\u00ecnh gi\u00e1m s\u00e1t, ti\u1ebfp nh\u1eadn v\u00e0 ph\u1ea3n h\u1ed3i k\u1ecbp th\u1eddi b\u1ea5t k\u1ef3 thay \u0111\u1ed5i r\u1ee7i ro n\u00e0o.<\/span><\/p>\n

3. \u0110\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp b\u00e1o c\u00e1o \u0111\u00e1nh<\/span>\u00a0gi\u00e1\u00a0<\/span>kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro, trong<\/span>\u00a0\u0111\u00f3\u00a0<\/span>\u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a qu\u1ea3n tr\u1ecb r\u1ee7i ro, kh\u1ea3 n\u0103ng thanh to\u00e1n hi\u1ec7n t\u1ea1i v\u00e0 d\u1ef1 ki\u1ebfn trong t\u01b0\u01a1ng lai v\u1edbi khung th\u1eddi gian th\u1ed1ng nh\u1ea5t v\u1edbi k\u1ebf ho\u1ea1ch kinh doanh; x\u00e1c \u0111\u1ecbnh t\u1ed5ng th\u1ec3 c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh c\u1ea7n c\u00f3 \u0111\u1ec3 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh trong kh\u1ea3 n\u0103ng ch\u1ea5p nh\u1eadn r\u1ee7i ro v\u00e0 c\u00e1c k\u1ebf ho\u1ea1ch kinh doanh; ki\u1ec3m tra s\u1ee9c ch\u1ecbu \u0111\u1ef1ng v\u00e0 ph\u00e2n t\u00edch kh\u1ea3 n\u0103ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh\u00a0<\/span>quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y<\/span>.<\/span><\/p>\n

\n<\/a>M\u1ee5c 4. HO\u1ea0T \u0110\u1ed8NG NGHI\u1ec6P V\u1ee4<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 87. X\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf, ph\u00e1t tri\u1ec3n v\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong x\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Quy t\u1eafc, \u0111i\u1ec1u kho\u1ea3n, bi\u1ec3u ph\u00ed do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i x\u00e2y d\u1ef1ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/span><\/p>\n

a) Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7, chu\u1ea9n m\u1ef1c \u0111\u1ea1o \u0111\u1ee9c, v\u0103n h\u00f3a v\u00e0 phong t\u1ee5c, t\u1eadp qu\u00e1n c\u1ee7a Vi\u1ec7t Nam;<\/span><\/p>\n

b) Ng\u00f4n ng\u1eef s\u1eed d\u1ee5ng trong quy t\u1eafc, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m ph\u1ea3i ch\u00ednh x\u00e1c, c\u00e1ch di\u1ec5n \u0111\u1ea1t \u0111\u01a1n gi\u1ea3n, d\u1ec5 hi\u1ec3u, c\u00e1c thu\u1eadt ng\u1eef chuy\u00ean m\u00f4n c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a r\u00f5 trong quy t\u1eafc, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Th\u1ec3 hi\u1ec7n r\u00f5 r\u00e0ng, minh b\u1ea1ch quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m, ph\u1ea1m vi v\u00e0 c\u00e1c r\u1ee7i ro \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m, ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m, c\u00e1c quy \u0111\u1ecbnh gi\u1ea3i quy\u1ebft tranh ch\u1ea5p;<\/span><\/p>\n

d) Ph\u00ed b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u th\u1ed1ng k\u00ea, t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n, tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>.<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn ph\u01b0\u01a1ng ph\u00e1p, c\u01a1 s\u1edf t\u00ednh ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m thu\u1ed9c nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m xe c\u01a1 gi\u1edbi, tr\u1eeb b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 c\u1ee7a ch\u1ee7 xe c\u01a1 gi\u1edbi.<\/span><\/p>\n

4. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng cung c\u1ea5p s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n

a) Tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

b) Th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ho\u1eb7c m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Th\u00f4ng qua \u0111\u1ea5u th\u1ea7u;<\/span><\/p>\n

d) Th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

\u0111) C\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p, c\u01a1 s\u1edf t\u00ednh ph\u00ed b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

6. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p, c\u01a1 s\u1edf t\u00ednh ph\u00ed b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 vi\u1ec7c cung c\u1ea5p s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 88. S\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/span>\n<\/h3>\n

1. Vi\u1ec7c tri\u1ec3n khai v\u00e0 tham gia c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m\u00a0<\/span>n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m v\u00ec m\u1ee5c ti\u00eau an sinh, x\u00e3 h\u1ed9i\u00a0<\/span>\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc\u00a0<\/span>khuy\u1ebfn kh\u00edch,\u00a0<\/span>h\u1ed7 tr\u1ee3,\u00a0<\/span>t\u1ea1o \u0111i\u1ec1u ki\u1ec7n th\u00f4ng qua m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110\u01a1n gi\u1ea3n ho\u00e1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh;<\/span><\/p>\n

b) Tuy\u00ean truy\u1ec1n c\u00e1c ch\u00ednh s\u00e1ch b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Thi\u1ebft l\u1eadp c\u00e1c qu\u1ef9 r\u1ee7i ro b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) X\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u, h\u1ed7 tr\u1ee3 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m, gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t, b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Thi\u1ebft l\u1eadp c\u00e1c k\u00eanh ph\u00e2n ph\u1ed1i theo chu\u1ed7i gi\u00e1 tr\u1ecb s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p;<\/span><\/p>\n

e) H\u1ed7 tr\u1ee3 m\u1ed9t ph\u1ea7n ph\u00ed b\u1ea3o hi\u1ec3m, kinh ph\u00ed h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng, ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1eb1ng n\u0103m ho\u1eb7c c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh h\u1ee3p ph\u00e1p kh\u00e1c theo quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a\u00a0<\/span>ph\u00e1p lu\u1eadt;<\/span><\/p>\n

g) X\u00e2y d\u1ef1ng c\u01a1 ch\u1ebf li\u00ean k\u1ebft h\u1ee3p t\u00e1c,\u00a0<\/span>chia s\u1ebb th\u00f4ng tin qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t gi\u1eefa c\u00e1c B\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan \u0111\u1ec3 tri\u1ec3n khai li\u00ean k\u1ebft, h\u1ee3p t\u00e1c v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/span>.<\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 89. T\u00e1i b\u1ea3o hi\u1ec3m, nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, Qu\u1ef9 b\u1ea3o hi\u1ec3m xe c\u01a1 gi\u1edbi, qu\u1ef9 r\u1ee7i ro b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>c\u00f3 th\u1ec3 chia s\u1ebb r\u1ee7i ro v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi h\u00ecnh th\u1ee9c t\u00e1i b\u1ea3o hi\u1ec3m, nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u1ea1t k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e1nh gi\u00e1 t\u00edn nhi\u1ec7m qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

2. D<\/span>oanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tr\u00ean c\u01a1 s\u1edf c\u00f9ng th\u1ed1ng nh\u1ea5t giao k\u1ebft v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m tr\u00ean m\u1ed9t h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, trong \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i nh\u1eadn ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 b\u1ed3i\u00a0<\/span>th\u01b0\u1eddng,\u00a0<\/span>tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m theo t\u1ef7 l\u1ec7 \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i tham gia \u0111\u1ed3ng b\u1ea3o hi\u1ec3m\u00a0<\/span>ph\u1ea3i l\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>\u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. Qu\u1ef9 b\u1ea3o hi\u1ec3m xe c\u01a1 gi\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n \u0111\u00f3ng g\u00f3p c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i tri\u1ec3n khai b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 c\u1ee7a ch\u1ee7 xe c\u01a1 gi\u1edbi v\u00e0 c\u00e1c ngu\u1ed3n h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n chi h\u1ed7 tr\u1ee3 nh\u00e2n \u0111\u1ea1o v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nh\u1eb1m t\u0103ng c\u01b0\u1eddng th\u1ef1c hi\u1ec7n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 c\u1ee7a ch\u1ee7 xe c\u01a1 gi\u1edbi. Qu\u1ef9 b\u1ea3o hi\u1ec3m xe c\u01a1 gi\u1edbi \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u1eadp trung; c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 b\u1ea3o hi\u1ec3m xe c\u01a1 gi\u1edbi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

4. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn th\u00e0nh l\u1eadp qu\u1ef9 r\u1ee7i ro b\u1ea3o hi\u1ec3m \u0111\u1ec3 ph\u00e2n t\u00e1n, chia s\u1ebb b\u1ea3o hi\u1ec3m cho nh\u1eefng r\u1ee7i ro l\u1edbn, r\u1ee7i ro mang t\u00ednh th\u1ea3m h\u1ecda ho\u1eb7c r\u1ee7i ro m\u1edbi ph\u00e1t sinh ch\u01b0a \u0111\u01b0\u1ee3c ho\u1eb7c \u00edt \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c th\u1ecfa thu\u1eadn th\u00e0nh l\u1eadp qu\u1ef9 r\u1ee7i ro b\u1ea3o hi\u1ec3m c\u00f3 s\u1ef1 tham gia, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7; tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u00e1i b\u1ea3o hi\u1ec3m, nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m, \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 90. Ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i<\/span>\n<\/h3>\n

1.\u00a0<\/span>Ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i l\u00e0 vi\u1ec7c\u00a0<\/span>d<\/span>oanh\u00a0<\/span>nghi\u1ec7p\u00a0<\/span>b\u1ea3o hi\u1ec3m<\/span>, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ecfa thu\u1eadn giao k\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n\u00a0<\/span>m\u1ed9t ph\u1ea7n quy tr\u00ecnh, ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y:<\/span><\/p>\n

a) Ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9;<\/span><\/p>\n

b) Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9;<\/span><\/p>\n

c) Qu\u1ea3n tr\u1ecb r\u1ee7i ro;<\/span><\/p>\n

d) T\u01b0 v\u1ea5n, gi\u1edbi thi\u1ec7u, ch\u00e0o b\u00e1n s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m, thu x\u1ebfp vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2<\/span>.\u00a0<\/span>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n thu\u00ea ngo\u00e0i \u0111\u1ed1i v\u1edbi m\u1ed9t ph\u1ea7n quy tr\u00ecnh, ho\u1ea1t \u0111\u1ed9ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p\u00a0<\/span>b\u1ea3o hi\u1ec3m<\/span>, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>v\u1eabn ph\u1ea3i\u00a0<\/span>ch\u1ecbu tr\u00e1ch nhi\u1ec7m\u00a0<\/span>cu\u1ed1i c\u00f9ng v\u00e0\u00a0<\/span>duy nh\u1ea5t \u0111\u1ed1i v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m<\/span>\u00a0v\u00e0 c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n

a) X\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i, trong \u0111\u00f3 c\u00f3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1m vi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 thu\u00ea ngo\u00e0i, khung \u0111\u00e1nh gi\u00e1 r\u1ee7i ro li\u00ean quan, ti\u00eau ch\u00ed ph\u00ea duy\u1ec7t c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Quy ch\u1ebf qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m ho\u1eb7c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u00ea duy\u1ec7t;<\/span><\/p>\n

b) Thi\u1ebft l\u1eadp quy tr\u00ecnh thu\u00ea ngo\u00e0i,\u00a0<\/span>quy tr\u00ecnh qu\u1ea3n tr\u1ecb r\u1ee7i ro, ki\u1ec3m so\u00e1t n\u1ed9i\u00a0<\/span>b<\/span>\u1ed9\u00a0<\/span>\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb1m b\u1ea3o \u0111\u1ea3m p<\/span>h\u00f2ng ng\u1eeba, gi\u1ea3m thi\u1ec3u v\u00e0 x\u1eed l\u00fd\u00a0<\/span>k\u1ecbp th\u1eddi\u00a0<\/span>r\u1ee7i ro ph\u00e1t sinh t\u1eeb vi\u1ec7c\u00a0<\/span>thu\u00ea ngo\u00e0i, \u0111\u1eb7c bi\u1ec7t l\u00e0 r\u1ee7i ro li\u00ean quan \u0111\u1ebfn quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) T\u1ea1m d\u1eebng th\u1ef1c hi\u1ec7n, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i trong t<\/span>r\u01b0\u1eddng h\u1ee3p\u00a0<\/span>ph\u00e1t hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i c\u00f3\u00a0<\/span>\u1ea3nh h\u01b0\u1edfng\u00a0<\/span>b\u1ea5t l\u1ee3i\u00a0<\/span>\u0111\u1ebfn quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a\u00a0<\/span>b\u00ean mua\u00a0b\u1ea3o hi\u1ec3m<\/span>,\u00a0ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) C\u00f3 ph\u01b0\u01a1ng \u00e1n d\u1ef1 ph\u00f2ng b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n trong tr\u01b0\u1eddng h\u1ee3p b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i;<\/span><\/p>\n

\u0111) Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra, gi\u00e1m s\u00e1t b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ecfa thu\u1eadn thu\u00ea ngo\u00e0i nh\u1eb1m b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng, ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i. B\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u1ef1 th\u1ef1c hi\u1ec7n t\u1ed1i thi\u1ec3u 75% gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c nh\u1eadn thu\u00ea ngo\u00e0i; tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 th\u1ea7u ph\u1ee5 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c<\/span>\u00a0th\u00ec\u00a0<\/span>ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd tr\u01b0\u1edbc b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u00e1c tr\u00e1ch nhi\u1ec7m, ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i;<\/span><\/p>\n

e) B\u1ea3o m\u1eadt d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin c\u1ee7a kh\u00e1ch h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span>;<\/span><\/p>\n

g) Theo d\u00f5i, h\u1ea1ch to\u00e1n t\u00e1ch bi\u1ec7t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i.<\/span><\/p>\n

3. H\u1ee3p \u0111\u1ed3ng thu\u00ea ngo\u00e0i ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n v\u00e0 bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n

a) Ph\u1ea1m vi, n\u1ed9i dung c\u1ee7a ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i;<\/span><\/p>\n

b) Th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i;<\/span><\/p>\n

c) Quy\u1ec1n v\u00e0 ngh\u0129a\u00a0<\/span>v\u1ee5\u00a0<\/span>c\u1ee7a\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0v\u00e0 b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i;<\/span><\/p>\n

d) Ti\u00eau chu\u1ea9n, y\u00eau c\u1ea7u v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i;<\/span><\/p>\n

\u0111) C\u01a1 ch\u1ebf, tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, b\u00e1o c\u00e1o c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i \u0111\u1ed1i v\u1edbi\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i;<\/span><\/p>\n

e) Ph\u01b0\u01a1ng \u00e1n d\u1ef1 ph\u00f2ng, kh\u1eafc ph\u1ee5c thi\u1ec7t h\u1ea1i, b\u1ed3i th\u01b0\u1eddng c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i trong tr\u01b0\u1eddng h\u1ee3p b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang th\u1ecfa\u00a0<\/span>thu\u1eadn t<\/span>rong\u00a0h\u1ee3p \u0111\u1ed3ng<\/span>\u00a0thu\u00ea ngo\u00e0i;<\/span><\/p>\n

g) C\u01a1 ch\u1ebf gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t v\u00e0 ki\u1ec3m to\u00e1n vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i c\u1ee7a b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i; y\u00eau c\u1ea7u b\u00ean cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i t<\/span>heo d\u00f5i, h\u1ea1ch to\u00e1n t\u00e1ch bi\u1ec7t gi\u1eefa ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>nh\u1eadn thu\u00ea ngo\u00e0i t\u1eeb l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m\u00a0<\/span>v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>nh\u1eadn thu\u00ea ngo\u00e0i t\u1eeb\u00a0<\/span>c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0kh\u00e1c nhau<\/span>;<\/span><\/p>\n

h) Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1n ch\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1ea7u ph\u1ee5;<\/span><\/p>\n

i) C\u01a1 ch\u1ebf b\u1ea3o m\u1eadt d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

k) Ph\u01b0\u01a1ng\u00a0<\/span>th\u1ee9c\u00a0<\/span>gi\u1ea3i quy\u1ebft tranh ch\u1ea5p.<\/span><\/p>\n

\n<\/a>M\u1ee5c 5. CHUY\u1ec2N GIAO DANH M\u1ee4C H\u1ee2P \u0110\u1ed2NG B\u1ea2O HI\u1ec2M<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 91. C\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

Vi\u1ec7c chuy\u1ec3n giao to\u00e0n b\u1ed9 danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee7a m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m, t\u00e0i s\u1ea3n v\u00e0 tr\u00e1ch nhi\u1ec7m t\u01b0\u01a1ng \u1ee9ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

1. Theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 8 \u0110i\u1ec1u 113 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

2. Thu h\u1eb9p n\u1ed9i dung, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

3. Chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, d v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u 75 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 92. \u0110i\u1ec1u ki\u1ec7n chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>\u0111\u01b0\u1ee3c nh\u1eadn chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110ang kinh doanh nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m nh\u1eadn chuy\u1ec3n giao;<\/span><\/p>\n

b) B\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

c) B\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n tri\u1ec3n khai nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m sau khi nh\u1eadn chuy\u1ec3n giao.<\/span><\/p>\n

2. Vi\u1ec7c chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i k\u00e8m theo vi\u1ec7c chuy\u1ec3n giao c\u00e1c t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 c\u1ee7a to\u00e0n b\u1ed9 danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chuy\u1ec3n giao.<\/span><\/p>\n

3. C\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chuy\u1ec3n giao kh\u00f4ng thay \u0111\u1ed5i cho \u0111\u1ebfn khi h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 91 c\u1ee7a Lu\u1eadt n\u00e0y, n\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1ea5p h\u01a1n so v\u1edbi d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 c\u1ee7a danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chuy\u1ec3n giao, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>nh\u1eadn chuy\u1ec3n giao ph\u1ea3i th\u1ecfa thu\u1eadn v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m v\u1ec1 vi\u1ec7c gi\u1ea3m s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m ho\u1eb7c quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi vi\u1ec7c chuy\u1ec3n giao, b\u00ean mua b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 93. Th\u1ee7 t\u1ee5c chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m g\u1eedi \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do chuy\u1ec3n giao, k\u00e8m theo k\u1ebf ho\u1ea1ch v\u00e0 h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao. Vi\u1ec7c chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ch\u1ec9 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh sau khi \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

2. Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn vi\u1ec7c chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f4ng b\u1ed1 tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 v\u1ec1 vi\u1ec7c chuy\u1ec3n giao v\u00e0 th\u00f4ng b\u00e1o cho b\u00ean mua b\u1ea3o hi\u1ec3m b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>M\u1ee5c 6. T\u00c0I CH\u00cdNH, H\u1ea0CH TO\u00c1N K\u1ebe TO\u00c1N V\u00c0 B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 94. V\u1ed1n<\/span>\n<\/h3>\n

1. V\u1ed1n \u0111i\u1ec1u l\u1ec7 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n do th\u00e0nh vi\u00ean \u0111\u00e3 g\u00f3p ho\u1eb7c cam k\u1ebft g\u00f3p khi th\u00e0nh l\u1eadp c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 c\u1ed5 ph\u1ea7n \u0111\u00e3 b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd mua khi th\u00e0nh l\u1eadp c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 \u0111\u01b0\u1ee3c ghi v\u00e0o \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. V\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam l\u00e0 s\u1ed1 v\u1ed1n do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u1ea5p cho chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu bao g\u1ed3m v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 g\u00f3p, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, c\u00e1c qu\u1ef9 d\u1ef1 tr\u1eef, l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, c\u00e1c qu\u1ef9 thu\u1ed9c ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c tr\u00edch l\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4. V\u1ed1n th\u1ef1c c\u00f3 bao g\u1ed3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c ngu\u1ed3n kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn ho\u1eb7c gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

5. V\u1ed1n tr\u00ean c\u01a1 s\u1edf r\u1ee7i ro \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean quy m\u00f4 v\u00e0 l\u01b0\u1ee3ng h\u00f3a t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c nh\u00f3m r\u1ee7i ro \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>, bao g\u1ed3m<\/span>:<\/span><\/p>\n

a) R\u1ee7i ro b\u1ea3o hi\u1ec3m bao g\u1ed3m c\u00e1c r\u1ee7i ro ph\u00e1t sinh do bi\u1ebfn \u0111\u1ed9ng c\u00e1c y\u1ebfu t\u1ed1 k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe;<\/span><\/p>\n

b) R\u1ee7i ro th\u1ecb tr\u01b0\u1eddng bao g\u1ed3m c\u00e1c r\u1ee7i ro ph\u00e1t sinh t\u1eeb th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c) R\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m c\u00e1c r\u1ee7i ro ph\u00e1t sinh t\u1eeb quy tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng, qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

d) R\u1ee7i ro kh\u00e1c bao g\u1ed3m c\u00e1c r\u1ee7i ro ph\u00e1t sinh t\u1eeb c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c ho\u1eb7c c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n trong r\u1ee7i ro b\u1ea3o hi\u1ec3m, r\u1ee7i ro th\u1ecb tr\u01b0\u1eddng, r\u1ee7i ro ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ed1i thi\u1ec3u, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p t\u1ed1i thi\u1ec3u \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 95. T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n<\/span>\n<\/h3>\n

1. T\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n l\u00e0 t\u1ef7 l\u1ec7 gi\u1eefa v\u1ed1n th\u1ef1c c\u00f3 v\u00e0 v\u1ed1n tr\u00ean c\u01a1 s\u1edf r\u1ee7i ro.<\/span><\/p>\n

2<\/span>.\u00a0<\/span>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i lu\u00f4n duy tr\u00ec t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n kh\u00f4ng th\u1ea5p h\u01a1n quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Khi x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n<\/span>,\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o v\u1ed1n th\u1ef1c c\u00f3 s\u1ed1 ti\u1ec1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n v\u00e0o doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00e1c<\/span>,<\/span>\u00a0doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m kh\u00e1c, c\u00f4ng ty con c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, c\u00f4ng\u00a0<\/span>ty con c\u1ee7a\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, v\u1ed1n tr\u00ean c\u01a1 s\u1edf r\u1ee7i ro, v\u1ed1n th\u1ef1c c\u00f3.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 96. K\u00fd qu\u1ef9<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/span>, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p\u00a0<\/span>\u0111\u1ec3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. M\u1ee9c ti\u1ec1n k\u00fd qu\u1ef9 b\u1eb1ng 02% v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ed1i thi\u1ec3u, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p t\u1ed1i thi\u1ec3u t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh\u00a0<\/span>n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ec1n k\u00fd qu\u1ef9 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c cam k\u1ebft \u0111\u1ed1i v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m khi kh\u1ea3 n\u0103ng thanh to\u00e1n b\u1ecb thi\u1ebfu h\u1ee5t v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n. Trong th\u1eddi h\u1ea1n 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y s\u1eed d\u1ee5ng ti\u1ec1n k\u00fd qu\u1ef9, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed5 sung ti\u1ec1n k\u00fd qu\u1ef9 \u0111\u00e3 s\u1eed d\u1ee5ng.<\/span><\/p>\n

4. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c r\u00fat to\u00e0n b\u1ed9 ti\u1ec1n k\u00fd qu\u1ef9 khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 97. D\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5<\/span>\n<\/h3>\n

1. D\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tr\u00edch l\u1eadp nh\u1eb1m m\u1ee5c \u0111\u00edch thanh to\u00e1n cho nh\u1eefng tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 ph\u00e1t sinh t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u00e3 giao k\u1ebft.<\/span><\/p>\n

2. Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u sau \u0111\u00e2y:<\/span><\/p>\n

a) Tr\u00edch l\u1eadp ri\u00eang cho t\u1eebng nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) T\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n tr\u00e1ch nhi\u1ec7m \u0111\u00e3 cam k\u1ebft theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) T\u00e1ch bi\u1ec7t gi\u1eefa c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m trong v\u00e0<\/span>\u00a0ngo\u00e0i\u00a0<\/span>ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 trong c\u00f9ng m\u1ed9t nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m, s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/span><\/p>\n

d) Lu\u00f4n c\u00f3 t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 \u0111\u00e3 tr\u00edch l\u1eadp, \u0111\u1ed3ng th\u1eddi t\u00e1ch bi\u1ec7t t\u00e0i s\u1ea3n t\u01b0\u01a1ng\u00a0<\/span>\u1ee9ng\u00a0<\/span>v\u1edbi d\u1ef1 ph\u00f2ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/span><\/p>\n

\u0111) S\u1eed d\u1ee5ng Chuy\u00ean gia t\u00ednh to\u00e1n \u0111\u1ec3 t\u00ednh to\u00e1n, tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5;<\/span><\/p>\n

e) Th\u01b0\u1eddng xuy\u00ean r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5; k\u1ecbp th\u1eddi c\u00f3 c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb1m b\u1ea3o \u0111\u1ea3m tr\u00edch l\u1eadp \u0111\u1ea7y \u0111\u1ee7 d\u1ef1 ph\u00f2ng \u0111\u1ec3 chi tr\u1ea3 cho c\u00e1c tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn ph\u01b0\u01a1ng ph\u00e1p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 v\u00e0 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd<\/span>\u00a0ph\u01b0\u01a1ng ph\u00e1p\u00a0<\/span>tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 98. Qu\u1ef9 d\u1ef1 tr\u1eef<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 tr\u1eef b\u1eaft bu\u1ed9c \u0111\u1ec3 b\u1ed5 sung v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/span><\/p>\n

2. Qu\u1ef9 d\u1ef1 tr\u1eef b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c tr\u00edch h\u1eb1ng n\u0103m theo t\u1ef7 l\u1ec7 05% l\u1ee3i nhu\u1eadn sau thu\u1ebf cho \u0111\u1ebfn khi b\u1eb1ng m\u1ee9c t\u1ed1i \u0111a theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

3. Ngo\u00e0i qu\u1ef9 d\u1ef1 tr\u1eef b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u1ec3 l\u1eadp c\u00e1c qu\u1ef9 d\u1ef1 tr\u1eef kh\u00e1c t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a n\u0103m t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, quy ch\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 99. Quy \u0111\u1ecbnh chung v\u1ec1 \u0111\u1ea7u t\u01b0<\/span>\n<\/h3>\n

1. C\u00e1c ngu\u1ed3n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m:<\/span><\/p>\n

a) V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

b) Ph\u1ea7n v\u1ed1n nh\u00e0n r\u1ed7i t\u1eeb d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

c) C\u00e1c ngu\u1ed3n h\u1ee3p ph\u00e1p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/span><\/p>\n

a) B\u1ea3o \u0111\u1ea3m an to\u00e0n, thanh kho\u1ea3n, hi\u1ec7u qu\u1ea3; tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

b) D\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0111i\u1ec3m b\u00a0<\/span>kho\u1ea3n 2 \u0110i\u1ec1u 100 c\u1ee7a Lu\u1eadt n\u00e0y<\/span>;<\/span><\/p>\n

c<\/span>) Kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0<\/span>vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0, \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 v\u00e0o ch\u1ee9ng kho\u00e1n, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p kh\u00e1c;<\/span><\/p>\n

d) Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 qu\u00e1 30% ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty trong c\u00f9ng m\u1ed9t nh\u00f3m c\u00f4ng ty c\u00f3 quan h\u1ec7 s\u1edf h\u1eefu l\u1eabn nhau. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi vi\u1ec7c g\u1eedi ti\u1ec1n v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c th\u00e0nh l\u1eadp chi nh\u00e1nh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

\u0111) Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 tr\u1edf l\u1ea1i d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c cho c\u00e1c c\u1ed5 \u0111\u00f4ng<\/span>,\u00a0th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c ng\u01b0\u1eddi c\u00f3 li\u00ean quan v\u1edbi c\u1ed5 \u0111\u00f4ng<\/span>,\u00a0th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p, tr\u1eeb ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c c\u1ed5 \u0111\u00f4ng<\/span>,\u00a0th\u00e0nh vi\u00ean l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/p>\n

e) Kh\u00f4ng \u0111\u01b0\u1ee3c mua tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p ph\u00e1t h\u00e0nh trong \u0111\u00f3 c\u00f3 m\u1ee5c \u0111\u00edch \u0111\u1ec3 c\u01a1 c\u1ea5u l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a ch\u00ednh doanh nghi\u1ec7p ph\u00e1t h\u00e0nh;<\/span><\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0, t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung nh\u1eadn \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0<\/span>.<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 sau \u0111\u00e2y:<\/span><\/p>\n

a) K<\/span>inh doanh\u00a0<\/span>b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p: mua c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 qu\u1ef9 c\u1ee7a qu\u1ef9 \u0111\u1ea1i ch\u00fang; mua, \u0111\u1ea7u t\u01b0, s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 s\u1eed d\u1ee5ng l\u00e0m tr\u1ee5 s\u1edf kinh doanh, \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c ho\u1eb7c c\u01a1 s\u1edf kho t\u00e0ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5; cho thu\u00ea tr\u1ee5 s\u1edf kinh doanh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng; n\u1eafm gi\u1eef b\u1ea5t \u0111\u1ed9ng s\u1ea3n do x\u1eed l\u00fd tr\u00e1i phi\u1ebfu c\u00f3 b\u1ea3o \u0111\u1ea3m b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, do \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y n\u1eafm gi\u1eef<\/span>;<\/span><\/p>\n

b) \u0110\u1ea7u t\u01b0 kim kh\u00ed qu\u00fd<\/span>, \u0111\u00e1 qu\u00fd;<\/span><\/p>\n

c) \u0110\u1ea7u t\u01b0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p, chi nh\u00e1nh;<\/span><\/p>\n

d) \u0110\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n ph\u00e1i sinh ho\u1eb7c h\u1ee3p \u0111\u1ed3ng ph\u00e1i sinh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng kho\u00e1n ph\u00e1i sinh ni\u00eam y\u1ebft nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u00f2ng ng\u1eeba r\u1ee7i ro ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 t\u1eeb danh m\u1ee5c \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111ang n\u1eafm gi\u1eef<\/span>.<\/span><\/p>\n

4. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ea1n m\u1ee9c \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 100. \u0110\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m ch\u1ec9\u00a0<\/span>\u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n

a) Th\u00e0nh l\u1eadp ho\u1eb7c g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp, g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, mua ph\u1ea7n v\u1ed1n g\u00f3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u1edf n\u01b0\u1edbc ngo\u00e0i; th\u00e0nh l\u1eadp chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u1edf n\u01b0\u1edbc ngo\u00e0i; m\u1edf v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 h\u00ecnh th\u1ee9c hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i kh\u00e1c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

b) Mua, b\u00e1n ch\u1ee9ng kho\u00e1n, c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c ho\u1eb7c \u0111\u1ea7u t\u01b0 th\u00f4ng qua c\u00e1c qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh trung gian kh\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

2<\/span>. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m\u00a0<\/span>\u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>t\u1eeb c\u00e1c ngu\u1ed3n sau \u0111\u00e2y:<\/span><\/p>\n

a) Ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u00f2n l\u1ea1i sau khi tr\u1eeb \u0111i ph\u1ea7n v\u1ed1n \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b) Ph\u1ea7n v\u1ed1n nh\u00e0n r\u1ed7i t\u1eeb d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f3 quy\u1ec1n l\u1ee3i li\u00ean k\u1ebft v\u1edbi c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ea7u t\u01b0 c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00e0 ph\u1ea7n v\u1ed1n nh\u00e0n r\u1ed7i t\u1eeb d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c giao k\u1ebft v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

3. Vi\u1ec7c \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m\u00a0<\/span>ph\u1ea3i b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh chung v\u1ec1 \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u\u00a0<\/span>99\u00a0c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n

a)\u00a0<\/span>B\u1ea3o \u0111\u1ea3m\u00a0t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m, ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i h\u1ed1i;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n d\u01b0\u1edbi t\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u00f3;<\/span><\/p>\n

d) Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i t\u00e1ch bi\u1ec7t ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0, doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

\u0111) Kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m trong n\u01b0\u1edbc \u0111\u1ec3 b\u00f9 \u0111\u1eafp l\u1ed7, thi\u1ebfu h\u1ee5t ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/span><\/p>\n

e) \u0110\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

4.\u00a0<\/span>Chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

5.\u00a0<\/span>Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111i\u1ec1u ki\u1ec7n, h\u1ea1n\u00a0<\/span>m\u1ee9c, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1,\u00a0<\/span>th\u1ee7 t\u1ee5c\u00a0<\/span>ch\u1ea5p thu\u1eadn vi\u1ec7c\u00a0\u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 101. T\u00e1ch ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m, ph\u00e2n chia th\u1eb7ng d\u01b0<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i\u00a0<\/span>\u0111\u0103ng k\u00fd nguy\u00ean t\u1eafc v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c\u00a0t\u00e1ch, ghi nh\u1eadn v\u00e0 theo d\u00f5i ri\u00eang \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

a) Ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/span>,\u00a0ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 t\u00e0i s\u1ea3n t\u01b0\u01a1ng \u1ee9ng c\u1ee7a t\u1eebng ngu\u1ed3n v\u1ed1n;<\/span><\/p>\n

b) Doanh thu, chi ph\u00ed, k\u1ebft qu\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m trong v\u00e0 ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; doanh thu, chi ph\u00ed, d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5, c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m trong v\u00e0 ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd ph\u1ea3i t\u00e1ch, ghi nh\u1eadn v\u00e0 theo d\u00f5i ri\u00eang t\u00e0i s\u1ea3n, ngu\u1ed3n v\u1ed1n, doanh thu, chi ph\u00ed, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd c\u00f3 chia l\u00e3i theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh\u00a0<\/span>ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

3.\u00a0<\/span>Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1\u00a0h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c\u00a0<\/span>\u0111\u0103ng k\u00fd,\u00a0ch\u1ea5p thu\u1eadn quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

4.\u00a0B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c t\u00e1ch ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m<\/span>,\u00a0nguy\u00ean t\u1eafc ph\u00e2n chia th\u1eb7ng d\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd c\u00f3 chia l\u00e3i.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 102. Ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh<\/span>\n<\/h3>\n

1. Ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 103. N\u0103m t\u00e0i ch\u00ednh<\/span>\n<\/h3>\n

1. N\u0103m t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 th\u00e1ng 01 v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12 c\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n

2. N\u0103m t\u00e0i ch\u00ednh \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m \u0111\u00f3.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 104. Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/span>\n<\/h3>\n

Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 105. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp<\/span>\n<\/h3>\n

1. Doanh\u00a0<\/span>nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u1eb1ng n\u0103m \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span>\u00a0n\u0103m<\/span>.<\/span><\/p>\n

2.\u00a0<\/span>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro<\/span>;<\/span>\u00a0b\u00e1o c\u00e1o t\u00e1ch ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m<\/span>; b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a qu\u1ef9 li\u00ean k\u1ebft chung, qu\u1ef9\u00a0<\/span>li\u00ean k\u1ebft\u00a0<\/span>\u0111\u01a1n v\u1ecb, qu\u1ef9 h\u01b0u tr\u00ed<\/span>.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp\u00a0<\/span>khi th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n, x\u00e1c nh\u1eadn \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0c\u00f3 tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span><\/p>\n

a) Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

b) S\u1eed d\u1ee5ng\u00a0<\/span>Chuy\u00ean gia t\u00ednh to\u00e1n khi ki\u1ec3m to\u00e1n t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m; chuy\u00ean gia v\u1ec1 qu\u1ea3n tr\u1ecb r\u1ee7i ro khi ki\u1ec3m to\u00e1n qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 c\u00e1c chuy\u00ean gia kh\u00e1c t\u01b0\u01a1ng \u1ee9ng v\u1edbi n\u1ed9i dung ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

c) Gi\u1ea3i tr\u00ecnh, cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

d) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh khi ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>c\u00f3 sai ph\u1ea1m tr\u1ecdng y\u1ebfu trong c\u00e1c b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, x\u00e1c nh\u1eadn do kh\u00f4ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, c\u00f3 gian l\u1eadn b\u1ea3o hi\u1ec3m, c\u00f3 giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn an to\u00e0n t\u00e0i ch\u00ednh ho\u1eb7c quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) B\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 106. B\u00e1o c\u00e1o v\u00e0 cung c\u1ea5p th\u00f4ng tin<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i\u00a0<\/span>g<\/span>\u1eedi\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh c\u00e1c b\u00e1o c\u00e1o sau<\/span>\u00a0\u0111\u00e2y<\/span>:<\/span><\/p>\n

a) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh; tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u00fd ki\u1ebfn ho\u1eb7c k\u1ebft lu\u1eadn kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 b\u00e1o c\u00e1o, ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh nguy\u00ean nh\u00e2n, th\u1ef1c tr\u1ea1ng;<\/span><\/p>\n

b) B\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5;<\/span><\/p>\n

c) B\u00e1o c\u00e1o t\u00e1ch ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) B\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro;<\/span><\/p>\n

\u0111)\u00a0<\/span>B\u00e1o c\u00e1o thay \u0111\u1ed5i v\u1ec1 v\u1ed1n li\u00ean quan \u0111\u1ebfn t\u1eebng lo\u1ea1i r\u1ee7i ro<\/span>.<\/span><\/p>\n

2. Ngo\u00e0i b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) Khi x\u1ea3y ra nh\u1eefng di\u1ec5n bi\u1ebfn b\u1ea5t th\u01b0\u1eddng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng thanh to\u00e1n, uy t\u00edn c\u1ee7a doanh nghi\u1ec7p<\/span>, chi nh\u00e1nh\u00a0<\/span>trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Khi kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 b\u00e1o c\u00e1o v\u00e0 cung c\u1ea5p th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 107.\u00a0Chuy\u1ec3n l\u1ee3i nhu\u1eadn, t\u00e0i s\u1ea3n ra n\u01b0\u1edbc ngo\u00e0i<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>\u0111\u01b0\u1ee3c chuy\u1ec3n\u00a0<\/span>l\u1ee3i nhu\u1eadn,\u00a0<\/span>t\u00e0i s\u1ea3n ra n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>theo\u00a0<\/span>quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 quy \u0111\u1ecbnh\u00a0<\/span>sau<\/span>\u00a0\u0111\u00e2y<\/span>:<\/span><\/p>\n

a) Chuy\u1ec3n s\u1ed1 l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i sau khi \u0111\u00e3 tr\u00edch l\u1eadp c\u00e1c qu\u1ef9, th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 b\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n theo quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a\u00a0<\/span>Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b) Chuy\u1ec3n s\u1ed1 t\u00e0i s\u1ea3n c\u00f2n l\u1ea1i thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i sau khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. Vi\u1ec7c chuy\u1ec3n ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 108. Qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>t\u1ef1 ch\u1ee7 v\u1ec1 t\u00e0i ch\u00ednh, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng; th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5, cam k\u1ebft v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u00e0 Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c, quy tr\u00ecnh, quy ch\u1ebf, th\u1ee7 t\u1ee5c, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, b\u1ea3o \u0111\u1ea3m an to\u00e0n, hi\u1ec7u qu\u1ea3, \u0111\u00fang ph\u00e1p lu\u1eadt; ch\u1ee7 \u0111\u1ed9ng ph\u00f2ng, ng\u1eeba v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro.<\/span><\/p>\n

\n<\/a>M\u1ee5c 7. KH\u1ea2 N\u0102NG THANH TO\u00c1N V\u00c0 BI\u1ec6N PH\u00c1P CAN THI\u1ec6P<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 109. An to\u00e0n t\u00e0i ch\u00ednh<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea3o \u0111\u1ea3m\u00a0<\/span>an to\u00e0n t\u00e0i ch\u00ednh khi \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh\u00a0<\/span>v\u1ec1 v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

2. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t c\u00e1c quy tr\u00ecnh, quy ch\u1ebf, h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb r\u1ee7i ro, k\u1ebf ho\u1ea1ch kinh doanh, \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, t\u00e1i b\u1ea3o hi\u1ec3m, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, b\u1ea3o \u0111\u1ea3m an to\u00e0n hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt nh\u1eb1m \u0111\u00e1p \u1ee9ng an to\u00e0n t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n, bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm, bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 11<\/span>1, 11<\/span>2\u00a0v\u00e0 11<\/span>3\u00a0c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m an to\u00e0n t\u00e0i ch\u00ednh.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 110. Kh\u1ea3 n\u0103ng thanh to\u00e1n<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i duy tr\u00ec kh\u1ea3 n\u0103ng thanh to\u00e1n trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>\u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng thanh to\u00e1n khi \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 \u0111\u1ea7y \u0111\u1ee7;<\/span><\/p>\n

b) B\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 111. Bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n<\/span>\n<\/h3>\n

1. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u1ee7 \u0111\u1ed9ng l\u1ef1a ch\u1ecdn<\/span>,\u00a0<\/span>t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ef1c tr\u1ea1ng, nguy\u00ean nh\u00e2n, bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/span><\/p>\n

2<\/span>.\u00a0<\/span>Bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n bao g\u1ed3m:<\/span><\/p>\n

a) T\u0103ng v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p;<\/span><\/p>\n

b) T\u0103ng c\u01b0\u1eddng hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh bao g\u1ed3m t\u1eadp trung khai th\u00e1c c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u00f3 hi\u1ec7u qu\u1ea3; r\u00e0 so\u00e1t ph\u00ed b\u1ea3o hi\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m b\u1ea3o hi\u1ec3m;\u00a0<\/span>c\u01a1 c\u1ea5u l\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh t\u00e1i b\u1ea3o hi\u1ec3m; gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed b\u00e1n h\u00e0ng; h\u1ea1n ch\u1ebf chi tr\u1ea3 th\u00f9 lao, l\u01b0\u01a1ng, th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd;<\/span><\/p>\n

c) C\u01a1 c\u1ea5u l\u1ea1i danh m\u1ee5c \u0111\u1ea7u t\u01b0 bao g\u1ed3m t\u0103ng c\u01b0\u1eddng n\u1eafm gi\u1eef c\u00e1c t\u00e0i s\u1ea3n c\u00f3 t\u00ednh thanh kho\u1ea3n cao; b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n kh\u00f4ng hi\u1ec7u qu\u1ea3 ho\u1eb7c c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao;<\/span><\/p>\n

d) T\u0103ng c\u01b0\u1eddng qu\u1ea3n tr\u1ecb r\u1ee7i ro; t\u1ed5 ch\u1ee9c l\u1ea1i b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd, nh\u00e2n s\u1ef1;\u00a0<\/span>h\u1ea1n ch\u1ebf mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; h\u1ea1n ch\u1ebf tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c qu\u1ef9;<\/span><\/p>\n

\u0111) B<\/span>i\u1ec7n ph\u00e1p kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a\u00a0<\/span>ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3.\u00a0<\/span>Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y:<\/span><\/p>\n

a) Chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i, ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, chi tr\u1ea3 c\u1ed5 t\u1ee9c;<\/span><\/p>\n

b) T\u0103ng nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 112. Bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm<\/span>\n<\/h3>\n

1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0c\u00f3\u00a0<\/span>t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n \u1edf m\u1ee9c ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 111 c\u1ee7a Lu\u1eadt n\u00e0y trong th\u1eddi gian 12 th\u00e1ng li\u00ean t\u1ee5c m\u00e0 v\u1eabn kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm.<\/span><\/p>\n

2. Trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y v\u00e0 t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n, \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ef1c tr\u1ea1ng, nguy\u00ean nh\u00e2n, ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n. B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111i\u1ec1u ch\u1ec9nh ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c n\u1ebfu x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft.<\/span><\/p>\n

3. Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1ed1i \u0111a l\u00e0 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm.<\/span><\/p>\n

4. Ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c bao g\u1ed3m m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p sau \u0111\u00e2y:<\/span><\/p>\n

a) Bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 111 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b) B\u00e3i nhi\u1ec7m, mi\u1ec5n nhi\u1ec7m ng\u01b0\u1eddi qu\u1ea3n l\u00fd;<\/span><\/p>\n

c) Thu h\u1eb9p n\u1ed9i dung, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng hi\u1ec7u qu\u1ea3;\u00a0<\/span>t\u1ea1m d\u1eebng khai th\u00e1c m\u1edbi s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m ho\u1eb7c nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00f4ng hi\u1ec7u qu\u1ea3.<\/span><\/p>\n

5. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u00e1c ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 111 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b) Mua c\u1ed5 phi\u1ebfu qu\u1ef9;<\/span><\/p>\n

c) M\u1edf r\u1ed9ng n\u1ed9i dung, ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

6. Trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y m\u00e0 kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, B\u1ed9 T\u00e0i ch\u00ednh y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

7. B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai danh s\u00e1ch doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm tr\u00ean C\u1ed5ng<\/span>\u00a0th\u00f4ng tin\u00a0<\/span>\u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

8. B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p can thi\u1ec7p s\u1edbm \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n;<\/span><\/p>\n

b) B\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 113 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 113. Bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t<\/span>\n<\/h3>\n

1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n \u1edf m\u1ee9c ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t, B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t v\u00e0 g\u1eedi v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t \u0111\u1ebfn doanh nghi\u1ec7p b\u1ea3o\u00a0<\/span>hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t \u0111\u1ebfn c\u00e1c ch\u1ee7 th\u1ec3 sau \u0111\u00e2y:<\/span><\/p>\n

a) Ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, c\u1ed5 \u0111\u00f4ng g\u00f3p v\u1ed1n t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m; doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd c\u00f4ng ty s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

3. Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb\u00a0<\/span>ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t,\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i\u00a0<\/span>thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 th\u1ef1c tr\u1ea1ng t\u00e0i ch\u00ednh, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb th\u1ef1c c\u1ee7a v\u1ed1n \u0111i\u1ec1u l\u1ec7, v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0 kh\u1ea3 n\u0103ng thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ho\u00e0n th\u00e0nh vi\u1ec7c thu\u00ea t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, B\u1ed9 T\u00e0i ch\u00ednh\u00a0<\/span>ch\u1ec9 \u0111\u1ecbnh t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.\u00a0<\/span>Chi ph\u00ed ki\u1ec3m to\u00e1n do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam chi\u00a0<\/span>tr\u1ea3<\/span>.<\/span><\/p>\n

4. Trong th\u1eddi h\u1ea1n 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n v\u00e0 t\u1ed5 ch\u1ee9c tri\u1ec3n khai th\u1ef1c hi\u1ec7n, \u0111\u1ed3ng th\u1eddi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 th\u1ef1c tr\u1ea1ng, nguy\u00ean nh\u00e2n, ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n. B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,<\/span>\u00a0chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam \u0111i\u1ec1u ch\u1ec9nh ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c n\u1ebfu x\u00e9t th\u1ea5y c\u1ea7n thi\u1ebft.<\/span><\/p>\n

5. Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c t\u1ed1i \u0111a l\u00e0 18 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t.<\/span><\/p>\n

6. Ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c bao g\u1ed3m m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p sau \u0111\u00e2y:<\/span><\/p>\n

a) Bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 112 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b) D\u1eebng ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n.<\/span><\/p>\n

7. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u00e1c ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 112 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b)\u00a0<\/span>Tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p; mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 s\u1eed d\u1ee5ng l\u00e0m tr\u1ee5 s\u1edf kinh doanh, \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c ho\u1eb7c c\u01a1 s\u1edf kho t\u00e0ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5;<\/span><\/p>\n

c) \u0110\u1ea7u t\u01b0 v\u00e0o c\u00e1c t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cao ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0m gi\u1ea3m t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n.<\/span><\/p>\n

8. Trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ph\u01b0\u01a1ng \u00e1n kh\u1eafc ph\u1ee5c ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y m\u00e0 kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n th\u00ec t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9, r\u1ee7i ro, B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110\u00ecnh ch\u1ec9 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>;<\/span><\/p>\n

b) Y\u00eau c\u1ea7u chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>;<\/span><\/p>\n

c) Y\u00eau c\u1ea7u\u00a0<\/span>chuy\u1ec3n\u00a0<\/span>giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00e1c g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, nh\u1eadn chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i b\u1ecb ki\u1ec3m so\u00e1t.<\/span><\/p>\n

9.\u00a0<\/b>Trong th\u1eddi gian b\u1ecb \u0111\u00ecnh ch\u1ec9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp \u0111\u1ea7y \u0111\u1ee7 d\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; theo d\u00f5i ch\u1eb7t ch\u1ebd c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f2n hi\u1ec7u l\u1ef1c; b\u1ea3o \u0111\u1ea3m chi tr\u1ea3 b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf; ti\u1ebfp t\u1ee5c thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3, ho\u00e0n th\u00e0nh vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi b\u00ean mua b\u1ea3o hi\u1ec3m v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span><\/p>\n

10.\u00a0<\/b>B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng khai danh s\u00e1ch doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t tr\u00ean C\u1ed5ng<\/span>\u00a0th\u00f4ng tin\u00a0<\/span>\u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

11. B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>b\u1ecb ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u1ef7\u00a0<\/span>l\u1ec7 an to\u00e0n v\u1ed1n<\/span>;<\/span><\/p>\n

b) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp ho\u1eb7c gi\u1ea3i th\u1ec3;<\/span><\/p>\n

c) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 114. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n, can thi\u1ec7p s\u1edbm, ki\u1ec3m so\u00e1t<\/span>\n<\/h3>\n

Ngo\u00e0i c\u00e1c tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 111, 112 v\u00e0 113 c\u1ee7a Lu\u1eadt n\u00e0y,\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>b\u1ecb \u00e1p d\u1ee5ng\u00a0<\/span>bi\u1ec7n ph\u00e1p c\u1ea3i thi\u1ec7n, can thi\u1ec7p s\u1edbm, ki\u1ec3m so\u00e1t<\/span>\u00a0c\u00f2n c\u00f3\u00a0<\/span>tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span><\/p>\n

1. Th\u1ef1c hi\u1ec7n qu\u1ea3n tr\u1ecb, ki\u1ec3m so\u00e1t, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 b\u1ea3o \u0111\u1ea3m an to\u00e0n t\u00e0i s\u1ea3n<\/span>;<\/span><\/p>\n

2. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1, c\u00e1c v\u1ea5n \u0111\u1ec1\u00a0<\/span>v\u1ec1\u00a0<\/span>t\u1ed5 ch\u1ee9c, ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan<\/span>;<\/span><\/p>\n

3. B\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n v\u00e0 m\u1ee9c \u0111\u1ed9 c\u1ea3i thi\u1ec7n theo \u0111\u1ecbnh k\u1ef3 h\u1eb1ng th\u00e1ng ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

4. Tr\u00e1ch nhi\u1ec7m kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 115. Gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m gi\u1ea3i th\u1ec3<\/span>;\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u1ea5m\u00a0<\/span>d\u1ee9t ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>trong tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u1ef1 nguy\u1ec7n \u0111\u1ec1 ngh\u1ecb gi\u1ea3i th\u1ec3<\/span>,\u00a0<\/span>ch\u1ea5m\u00a0<\/span>d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span>;<\/span><\/p>\n

b) Khi h\u1ebft th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh trong gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

c) B\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, d v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u 75 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

d) Chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng\u00a0<\/span>kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n sau th\u1eddi gian \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t;<\/span><\/p>\n

\u0111<\/span>)\u00a0<\/span>Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Vi\u1ec7c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>ch\u1ea5m\u00a0<\/span>d\u1ee9t ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>ch\u1ea5m\u00a0<\/span>d\u1ee9t ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 116. Ph\u00e1 s\u1ea3n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Sau khi B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 11 \u0110i\u1ec1u 113 c\u1ee7a Lu\u1eadt n\u00e0y, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u T\u00f2a \u00e1n m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Ph\u00e1 s\u1ea3n; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m kh\u00f4ng n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n th\u00ec B\u1ed9 T\u00e0i ch\u00ednh n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n.<\/span><\/p>\n

2. Khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, T\u00f2a \u00e1n m\u1edf th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft y\u00eau c\u1ea7u tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n, tuy\u00ean b\u1ed1 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m ph\u00e1 s\u1ea3n v\u00e0 \u00e1p d\u1ee5ng ngay th\u1ee7 t\u1ee5c thanh l\u00fd t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m m\u00e0\u00a0kh\u00f4ng t\u1ed5 ch\u1ee9c h\u1ed9i ngh\u1ecb ch\u1ee7 n\u1ee3 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

3. Vi\u1ec7c ph\u00e2n chia t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean sau \u0111\u00e2y:<\/span><\/p>\n

a) Chi ph\u00ed ph\u00e1 s\u1ea3n;<\/span><\/p>\n

b) Kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9n<\/span>g<\/span>;<\/span><\/p>\n

c) Kho\u1ea3n tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c y\u00eau c\u1ea7u \u0111\u00f2i b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c\u00a0doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m\u00a0ch\u1ea5p thu\u1eadn chi tr\u1ea3 gi\u00e1 tr\u1ecb ho\u00e0n l\u1ea1i, gi\u00e1 tr\u1ecb t\u00e0i kho\u1ea3n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ho\u1eb7c ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc; kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f3 b\u1ea3o \u0111\u1ea3m ph\u1ea3i tr\u1ea3 cho ch\u1ee7 n\u1ee3 trong danh s\u00e1ch ch\u1ee7 n\u1ee3; kho\u1ea3n n\u1ee3 c\u00f3 b\u1ea3o \u0111\u1ea3m ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n do gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m kh\u00f4ng \u0111\u1ee7 thanh to\u00e1n n\u1ee3;<\/span><\/p>\n

\u0111) Ch\u1ee7 s\u1edf h\u1eefu, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, c\u1ed5 \u0111\u00f4ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 thanh to\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y th\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c c\u00f9ng m\u1ed9t th\u1ee9 t\u1ef1 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c thanh to\u00e1n theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 n\u1ee3.<\/span><\/p>\n

5.\u00a0N\u1ed9i dung v\u1ec1 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m kh\u00f4ng\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/span>quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Ph\u00e1\u00a0s\u1ea3n<\/span>.<\/span><\/p>\n

\n<\/a>M\u1ee5c 8. C\u00d4NG KHAI TH\u00d4NG TIN<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 117. Tr\u00e1ch nhi\u1ec7m c\u00f4ng khai th\u00f4ng tin<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i c\u00f4ng khai c\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 118, 119 v\u00e0 120 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung th\u00f4ng tin c\u00f4ng khai. Vi\u1ec7c c\u00f4ng khai th\u00f4ng tin ph\u1ea3i ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, d\u1ec5 theo d\u00f5i v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i n\u1ed9i dung th\u00f4ng tin \u0111\u00e3 c\u00f4ng khai,\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung thay \u0111\u1ed5i v\u00e0 l\u00fd do thay \u0111\u1ed5i so v\u1edbi th\u00f4ng tin \u0111\u00e3 c\u00f4ng khai tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ea7n c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p, chi nh\u00e1nh \u0111\u00f3. Vi\u1ec7c \u0111\u0103ng t\u1ea3i th\u00f4ng tin th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. Th\u1eddi h\u1ea1n c\u00f4ng khai th\u00f4ng tin th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/p>\n

a) Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n g\u1eedi b\u00e1o c\u00e1o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 118 c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c k\u1ec3 t\u1eeb khi x\u1ea3y ra m\u1ed9t trong c\u00e1c s\u1ef1 ki\u1ec7n li\u00ean quan t\u1edbi c\u00e1c th\u00f4ng tin c\u1ea7n c\u00f4ng khai quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 119 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b) Trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi x\u1ea3y ra m\u1ed9t trong c\u00e1c s\u1ef1 ki\u1ec7n li\u00ean quan t\u1edbi c\u00e1c th\u00f4ng tin c\u1ea7n c\u00f4ng khai quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng khai th\u00f4ng tin,\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 n\u1ed9i dung th\u00f4ng tin c\u00f4ng khai.<\/span><\/p>\n

4<\/span>.\u00a0<\/span>Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m\u00a0<\/span>l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang th\u1ef1c hi\u1ec7n\u00a0<\/span>c\u00f4ng khai th\u00f4ng tin\u00a0theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y\u00a0<\/span>v\u00e0 quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Ch\u1ee9ng kho\u00e1n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 118. Th\u00f4ng tin c\u00f4ng khai \u0111\u1ecbnh k\u1ef3<\/span>\n<\/h3>\n

1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh b\u00e1n ni\u00ean.<\/span><\/p>\n

2. B\u00e1o c\u00e1o \u0111\u00e1nh<\/span>\u00a0gi\u00e1\u00a0<\/span>kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro.<\/span><\/p>\n

3. V\u1ed1n th\u1ef1c c\u00f3 v\u00e0 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n<\/span>.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 119. Th\u00f4ng tin c\u00f4ng khai th\u01b0\u1eddng xuy\u00ean<\/span>\n<\/h3>\n

1. Th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1\u00a0<\/span>doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m:<\/span><\/p>\n

a) Th\u00f4ng tin trong gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng<\/span>;<\/span><\/p>\n

b) Th\u00f4ng tin v\u1ec1 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 Chuy\u00ean gia t\u00ednh to\u00e1n;<\/span><\/p>\n

c) \u0110\u1ecba\u00a0<\/span>ch\u1ec9 t<\/span>r\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh<\/span>;<\/span><\/p>\n

d) \u0110\u01b0\u1eddng d\u00e2y n\u00f3ng.<\/span><\/p>\n

2. Th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 bao g\u1ed3m:<\/span><\/p>\n

a) Quy t\u1eafc, \u0111i\u1ec1u kho\u1ea3n, bi\u1ec3u ph\u00ed c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m \u0111ang cung c\u1ea5p, n\u1ed9i<\/span>\u00a0dung\u00a0<\/span>kh\u00e1ch h\u00e0ng c\u1ea7n l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Quy tr\u00ecnh, h\u1ed3 s\u01a1 y\u00eau c\u1ea7u v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) C\u00e1c m\u1ee5c ti\u00eau, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

d) C\u00e1c m\u1ee5c ti\u00eau, ch\u00ednh s\u00e1ch \u0111\u00e1nh gi\u00e1 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 120. Th\u00f4ng tin c\u00f4ng khai b\u1ea5t th\u01b0\u1eddng<\/span>\n<\/h3>\n

1. Th\u00f4ng tin c\u00f4ng khai b\u1ea5t th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n

a) Vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c b\u1ecb \u0111\u00ecnh ch\u1ec9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng, thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

b) Vi\u1ec7c c<\/span>hia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i\u00a0<\/span>lo\u1ea1i h\u00ecnh\u00a0<\/span>doanh nghi\u1ec7p, \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i<\/span>, th\u00e0nh l\u1eadp, \u0111\u00f3ng c\u1eeda chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n;<\/span><\/p>\n

c)\u00a0<\/span>Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

d)\u00a0<\/span>Vi\u1ec7c thay \u0111\u1ed5i ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng; k\u1ebft qu\u1ea3 \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; \u00fd ki\u1ebfn kh\u00f4ng ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh; vi\u1ec7c l\u1ef1a ch\u1ecdn ho\u1eb7c thay \u0111\u1ed5i t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp;<\/span><\/p>\n

\u0111) Vi\u1ec7c c<\/span>huy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p\u00a0<\/span>d\u1eabn \u0111\u1ebfn c\u00f3 c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n s\u1edf h\u1eefu t\u1eeb\u00a0<\/span>10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean\u00a0<\/span>ho\u1eb7c gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

e) Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

g) B\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>;<\/span><\/p>\n

h) Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n v\u1ec1 m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

i) Quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ng\u01b0\u1eddi ki\u1ec3m so\u00e1t li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>;<\/span><\/p>\n

k) S\u1ef1 ki\u1ec7n \u1ea3nh h\u01b0\u1edfng nghi\u00eam tr\u1ecdng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

l) Th\u00f4ng tin li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam\u00a0<\/span>g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn v\u1ed1n, kh\u1ea3 n\u0103ng thanh to\u00e1n, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p;<\/span><\/p>\n

m) T\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 10% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu tr\u1edf l\u00ean;<\/span><\/p>\n

n) Chuy\u1ec3n giao danh m\u1ee5c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

o) Th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft n\u1ed9i dung th\u00f4ng tin c\u00f4ng khai b\u1ea5t th\u01b0\u1eddng t\u1ea1i \u0111i\u1ec3m k v\u00e0 \u0111i\u1ec3m l kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>M\u1ee5c 9. \u0110\u1ec0 PH\u00d2NG, H\u1ea0N CH\u1ebe T\u1ed4N TH\u1ea4T, PH\u00d2NG, CH\u1ed0NG GIAN L\u1eacN B\u1ea2O HI\u1ec2M<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 121. Tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t v\u00e0 ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/span>b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t v\u00e0 ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 122. \u0110\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t<\/span>\n<\/h3>\n

1. \u0110\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 ph\u00f2ng ng\u1eeba, gi\u1ea3m thi\u1ec3u nh\u1eefng t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. B\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p\u00a0<\/span>\u0111\u1ec1<\/span>\u00a0ph\u00f2ng<\/span>, h\u1ea1n ch\u1ebf\u00a0<\/span>t\u1ed5n th\u1ea5t; th\u00f4ng b\u00e1o ngay cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>v\u1ec1 vi\u1ec7c x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea3o hi\u1ec3m; th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t theo h\u01b0\u1edbng d\u1eabn c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3).<\/span><\/p>\n

3. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c t\u1eadp hu\u1ea5n, tuy\u00ean truy\u1ec1n, \u0111\u00e0o t\u1ea1o; h\u1ed7 tr\u1ee3 c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c t\u1eadp hu\u1ea5n, tuy\u00ean truy\u1ec1n ch\u00ednh s\u00e1ch v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) T\u00e0i tr\u1ee3, h\u1ed7 tr\u1ee3 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n, v\u1eadt ch\u1ea5t \u0111\u1ec3 \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf r\u1ee7i ro;<\/span><\/p>\n

c) H\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh nh\u1eb1m m\u1ee5c \u0111\u00edch \u0111\u1ec1 ph\u00f2ng, gi\u1ea3m nh\u1eb9 m\u1ee9c \u0111\u1ed9 r\u1ee7i ro cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Thu\u00ea c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c gi\u00e1m s\u00e1t, \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t.<\/span><\/p>\n

4. C\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan h\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c tuy\u00ean truy\u1ec1n v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec1 ph\u00f2ng, h\u1ea1n ch\u1ebf t\u1ed5n th\u1ea5t.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 123. Ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb1m ng\u0103n ng\u1eeba, h\u1ea1n ch\u1ebf c\u00e1c h\u00e0nh vi gian l\u1eadn trong qu\u00e1 tr\u00ecnh giao k\u1ebft, th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u1eb1m chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n, t\u00e0i s\u1ea3n t\u1eeb doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/span>b\u00ean mua b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nh\u1eb1m ph\u00f2ng ng\u1eeba, ph\u00e1t hi\u1ec7n, gi\u1ea3m thi\u1ec3u c\u00e1c h\u00e0nh vi gian l\u1eadn b\u1ea3o hi\u1ec3m; t\u1ed5 ch\u1ee9c tuy\u00ean truy\u1ec1n v\u1ec1 ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. B\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ch\u1ee7 \u0111\u1ed9ng tham gia v\u00e0o c\u00f4ng t\u00e1c ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m<\/span>;\u00a0<\/span>tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00e1c h\u00e0nh vi gian l\u1eadn b\u1ea3o hi\u1ec3m<\/span>\u00a0th\u00ec\u00a0<\/span>k\u1ecbp th\u1eddi th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

4. C\u01a1 quan<\/span>, t\u1ed5 ch\u1ee9c\u00a0<\/span>c\u00f3 li\u00ean quan ph\u1ed1i h\u1ee3p v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m,\u00a0<\/span>chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/span>b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c ph\u00f2ng, ch\u1ed1ng gian l\u1eadn b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>Ch\u01b0\u01a1ng IV<\/span>\n<\/h1>\n

<\/a>\u0110\u1ea0I L\u00dd B\u1ea2O HI\u1ec2M, DOANH NGHI\u1ec6P M\u00d4I GI\u1edaI B\u1ea2O HI\u1ec2M, T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N CUNG C\u1ea4P D\u1ecaCH V\u1ee4 PH\u1ee4 TR\u1ee2 B\u1ea2O HI\u1ec2M<\/b><\/p>\n

\n<\/a>M\u1ee5c 1. \u0110\u1ea0I L\u00dd B\u1ea2O HI\u1ec2M<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 124. \u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

\u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m\u00a0l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>\u1ee7y quy\u1ec1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 125. \u0110i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. C\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) L\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7;<\/span><\/p>\n

c)\u00a0C\u00f3 ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 130 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) \u0110\u00e3 \u0111\u0103ng k\u00fd ng\u00e0nh, ngh\u1ec1 kinh doanh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n th\u00ec gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn, ch\u1ee9ng ch\u1ec9 ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn kh\u00e1c (n\u1ebfu c\u00f3) c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) C\u00f3<\/span>\u00a0n<\/span>h\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

d) \u0110i\u1ec1u ki\u1ec7n v\u1ec1 nh\u00e2n s\u1ef1 v\u00e0 \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c giao k\u1ebft, th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c l\u00e0 ph\u00e1p nh\u00e2n th\u01b0\u01a1ng m\u1ea1i \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, t\u1ed5 ch\u1ee9c \u0111ang b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n, \u0111ang b\u1ecb \u0111\u00ecnh ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng v\u0129nh vi\u1ec5n ho\u1eb7c \u0111ang b\u1ecb c\u1ea5m kinh doanh, c\u1ea5m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) C\u00e1 nh\u00e2n \u0111ang b\u1ecb truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, \u0111ang ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t t\u00f9, \u0111ang ch\u1ea5p h\u00e0nh h\u00ecnh ph\u1ea1t c\u1ea5m h\u00e0nh ngh\u1ec1 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 126. N\u1ed9i dung h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau \u0111\u00e2y:<\/span><\/p>\n

1. T\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

2. T\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>;<\/span><\/p>\n

3. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

4. N\u1ed9i dung v\u00e0 ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

5. Hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c (n\u1ebfu c\u00f3);<\/span><\/p>\n

6. Th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

7. Ph\u01b0\u01a1ng th\u1ee9c gi\u1ea3i quy\u1ebft tranh ch\u1ea5p.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 127. Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. C<\/span>\u00e1 nh\u00e2n\u00a0<\/span>kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi\u00a0<\/span>l\u00e0m \u0111\u1ea1i l\u00fd\u00a0<\/span>b\u1ea3o hi\u1ec3m\u00a0<\/span>cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m<\/span>, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00e1c ho\u1ea1t \u0111\u1ed9ng trong c\u00f9ng lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00e1 nh\u00e2n \u0111\u00f3 \u0111ang l\u00e0m \u0111\u1ea1i l\u00fd. C\u00e1\u00a0<\/span>nh\u00e2n\u00a0<\/span>\u0111ang l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m cho m\u1ed9t t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m cho\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\u00a0kh\u00e1c.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi l\u00e0m \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>kh\u00e1c n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 m\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00f3 \u0111ang l\u00e0m \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

3. C\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, nh\u00e2n vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o.<\/span><\/p>\n

4. Th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 nh\u00e2n vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u00e0 c\u1eadp nh\u1eadt t\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

5. C\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u01b0ng kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m trong th\u1eddi h\u1ea1n 03 n\u0103m li\u00ean t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n thi l\u1ea5y ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m m\u1edbi tr\u01b0\u1edbc khi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 128. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m\u00a0<\/i>ph\u00f9 h\u1ee3p v\u1edbi chi\u1ebfn l\u01b0\u1ee3c kinh doanh;<\/span><\/p>\n

b) Tuy\u1ec3n d\u1ee5ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi tr\u1ea3 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 quy\u1ec1n l\u1ee3i kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ed1i \u0111a theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

d) Nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd ti\u1ec1n k\u00fd qu\u1ef9 ho\u1eb7c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Y\u00eau c\u1ea7u \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m thanh to\u00e1n ph\u00ed b\u1ea3o hi\u1ec3m thu \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

e) Ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng t\u01b0 v\u1ea5n, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 nh\u00e2n vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

g) \u0110\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

h) Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n

a) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o v\u00e0 c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c cho \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

c) H\u01b0\u1edbng d\u1eabn v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Th\u1ef1c hi\u1ec7n c\u00e1c tr\u00e1ch nhi\u1ec7m ph\u00e1t sinh theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u00e3 giao k\u1ebft;<\/span><\/p>\n

\u0111) Thanh to\u00e1n<\/span>,\u00a0<\/span>chi tr\u1ea3 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 quy\u1ec1n l\u1ee3i kh\u00e1c theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c t\u1ed1i \u0111a theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

e) Ho\u00e0n tr\u1ea3 cho \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m ti\u1ec1n k\u00fd qu\u1ef9 ho\u1eb7c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p theo th\u1ecfa thu\u1eadn;<\/span><\/p>\n

g) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, nh\u00e2n vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m thu x\u1ebfp giao k\u1ebft. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, nh\u00e2n vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m g\u00e2y thi\u1ec7t h\u1ea1i \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, b\u00ean mua b\u1ea3o hi\u1ec3m th\u00ec doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>v\u1eabn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m thu x\u1ebfp giao k\u1ebft;<\/span><\/p>\n

h) Ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

i) B\u1ea3o \u0111\u1ea3m v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea3n tr\u1edf c\u00e1c quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

k) B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c \u0111\u00e0o t\u1ea1o v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

l) \u0110\u0103ng k\u00fd v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 nh\u00e2n vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m t\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

m) Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 129. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. \u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n

a) L\u1ef1a ch\u1ecdn v\u00e0 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>theo quy \u0111\u1ecbnh\u00a0<\/span>c\u1ee7a\u00a0<\/span>ph\u00e1p lu\u1eadt;<\/span><\/p>\n

b) \u0110\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) H\u01b0\u1edfng hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c quy\u1ec1n l\u1ee3i kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Y\u00eau c\u1ea7u doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9 ho\u1eb7c t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. \u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) K\u00fd qu\u1ef9 ho\u1eb7c th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>n\u1ebfu c\u00f3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) T\u01b0 v\u1ea5n, gi\u1edbi thi\u1ec7u, ch\u00e0o b\u00e1n s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m; cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>\u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c cho b\u00ean mua b\u1ea3o hi\u1ec3m\u00a0<\/span>v\u00e0 gi\u1ea3i th\u00edch r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m, \u0111i\u1ec1u kho\u1ea3n lo\u1ea1i tr\u1eeb tr\u00e1ch nhi\u1ec7m\u00a0<\/span>b\u1ea3o hi\u1ec3m,\u00a0<\/span>quy\u1ec1n<\/span>\u00a0v\u00e0\u00a0<\/span>ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m<\/span>;\u00a0<\/span>kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd k\u00ea khai th\u00f4ng tin cho b\u00ean mua b\u1ea3o hi\u1ec3m khi ch\u01b0a c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m;\u00a0<\/span>th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 kh\u00e1c theo ph\u1ea1m vi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n trong h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) Tham d\u1ef1 c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o, c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>t\u1ed5 ch\u1ee9c;<\/span><\/p>\n

e) Ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>;<\/span><\/p>\n

g) B\u1ed3i ho\u00e0n cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>\u0111\u00e3 b\u1ed3i th\u01b0\u1eddng cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, b\u00ean mua b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, nh\u00e2n vi\u00ean trong t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m g\u00e2y thi\u1ec7t h\u1ea1i \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

h) Th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u00eau chu\u1ea9n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>quy \u0111\u1ecbnh;<\/span><\/p>\n

i) Gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng, s\u1eed d\u1ee5ng th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p cho b\u00ean th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

k) Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3.\u00a0\u0110\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

a)\u00a0Th\u00f4ng tin, qu\u1ea3ng c\u00e1o sai s\u1ef1 th\u1eadt v\u1ec1 n\u1ed9i dung, ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>, \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m l\u00e0m t\u1ed5n h\u1ea1i \u0111\u1ebfn quy\u1ec1n,\u00a0l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b)\u00a0Ng\u0103n c\u1ea3n b\u00ean mua b\u1ea3o hi\u1ec3m cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ho\u1eb7c x\u00fai gi\u1ee5c b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng k\u00ea khai c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c)\u00a0Tranh gi\u00e0nh kh\u00e1ch h\u00e0ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ng\u0103n c\u1ea3n, l\u00f4i k\u00e9o, mua chu\u1ed9c, \u0111e d\u1ecda nh\u00e2n vi\u00ean ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m kh\u00e1c;<\/span><\/p>\n

d)\u00a0X\u00fai gi\u1ee5c kh\u00e1ch h\u00e0ng h\u1ee7y\u00a0b\u1ecf h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 130. Ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m bao g\u1ed3m:<\/span><\/p>\n

a) Ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd;<\/span><\/p>\n

b) Ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd;<\/span><\/p>\n

c) Ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe.<\/span><\/p>\n

2. N\u1ed9i dung ch\u1ee7 y\u1ebfu \u0111\u00e0o t\u1ea1o ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m bao g\u1ed3m:<\/span><\/p>\n

a) Ki\u1ebfn th\u1ee9c chung v\u1ec1 b\u1ea3o hi\u1ec3m; c\u00e1c nguy\u00ean l\u00fd v\u1ec1 nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c, \u1ee9ng x\u1eed ngh\u1ec1 nghi\u1ec7p \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i<\/span>, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m trong ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

\u0111) K\u1ef9 n\u0103ng v\u00e0 th\u1ef1c h\u00e0nh h\u00e0nh ngh\u1ec1 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh\u00a0<\/span>quy \u0111\u1ecbnh\u00a0<\/span>chi ti\u1ebft\u00a0<\/span>v\u1ec1\u00a0<\/span>c\u00e1c lo\u1ea1i ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;\u00a0<\/span>n\u1ed9i dung \u0111\u00e0o t\u1ea1o,\u00a0<\/span>h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c\u00a0<\/span>thi, c\u1ea5p<\/span>, thu h\u1ed3i, c\u1ea5p \u0111\u1ed5i c<\/span>h\u1ee9ng ch\u1ec9\u00a0<\/span>\u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>M\u1ee5c 2. DOANH NGHI\u1ec6P M\u00d4I GI\u1edaI B\u1ea2O HI\u1ec2M<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 131. N\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m g\u1ed1c, ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi t\u00e1i b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. Cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo y\u00eau c\u1ea7u c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 132. Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Trung th\u1ef1c, kh\u00e1ch quan, minh b\u1ea1ch; b\u1ea3o \u0111\u1ea3m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/span><\/p>\n

2. Tu\u00e2n theo quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p do t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p ban h\u00e0nh.<\/span><\/p>\n

3. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ph\u1ea3i th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi kh\u00e1ch h\u00e0ng khi th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 133. \u0110i\u1ec1u ki\u1ec7n c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n\u00a0<\/span>th\u00e0nh l\u1eadp bao g\u1ed3m<\/span>:<\/span><\/p>\n

a) T\u1ed5\u00a0<\/span>ch\u1ee9c,\u00a0<\/span>c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n th\u00e0nh l\u1eadp v\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111ang ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/span>.<\/span><\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n\u00a0<\/span>bao g\u1ed3m<\/span>:<\/span><\/p>\n

a) V\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u01b0\u1ee3c g\u00f3p b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

b) C\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1ed1n vay, ngu\u1ed3n v\u1ed1n \u1ee7y th\u00e1c \u0111\u1ea7u t\u01b0 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 tham gia g\u00f3p v\u1ed1n.<\/span><\/p>\n

3. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 nh\u00e2n s\u1ef1: c\u00f3 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt d\u1ef1\u00a0<\/span>ki\u1ebfn\u00a0<\/span>\u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n v\u1ec1 n\u0103ng l\u1ef1c qu\u1ea3n l\u00fd, kinh nghi\u1ec7m v\u00e0 chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 138 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

4. C\u00f3 h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00f3 d\u1ef1 th\u1ea3o \u0111i\u1ec1u l\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p.<\/span><\/p>\n

5. T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp, mua c\u1ed5 ph\u1ea7n<\/span>, ph\u1ea7n v\u1ed1n g\u00f3p\u00a0<\/span>t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m\u00a0<\/span>ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y<\/span>:<\/span><\/p>\n

a) L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i \u0111ang tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c c\u00f3 c\u00f4ng ty con th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m trong 05 n\u0103m li\u00ean\u00a0<\/span>t\u1ee5c\u00a0<\/span>g\u1ea7n nh\u1ea5t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

b) \u0110\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a\u00a0<\/span>n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>cho ph\u00e9p th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam v\u00e0 x\u00e1c nh\u1eadn kh\u00f4ng vi ph\u1ea1m nghi\u00eam tr\u1ecdng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u1ee7a n\u01b0\u1edbc n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh trong 03 n\u0103m li\u00ean\u00a0<\/span>t\u1ee5c g\u1ea7n nh\u1ea5t\u00a0<\/span>t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 134. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1<\/span>.\u00a0<\/span>H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng bao g\u1ed3m:<\/span><\/p>\n

a<\/span>)\u00a0<\/span>V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

b<\/span>)\u00a0<\/span>D\u1ef1 th\u1ea3o \u0111i\u1ec1u l\u1ec7 c\u00f4ng ty;<\/span><\/p>\n

c<\/span>)\u00a0<\/span>Ph\u01b0\u01a1ng \u00e1n ho\u1ea1t \u0111\u1ed9ng 05 n\u0103m \u0111\u1ea7u, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng d\u1ef1 ki\u1ebfn tri\u1ec3n khai;<\/span><\/p>\n

d<\/span>)\u00a0<\/span>S\u01a1 y\u1ebfu l\u00fd l\u1ecbch, Phi\u1ebfu l\u00fd l\u1ecbch t\u01b0 ph\u00e1p, b\u1ea3n sao c\u00e1c v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 ch\u1ee9ng minh n\u0103ng l\u1ef1c, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u01b0\u1eddi d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c b\u1ed5 nhi\u1ec7m l\u00e0\u00a0<\/span>Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean,\u00a0<\/span>Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt;<\/span><\/p>\n

\u0111<\/span>)\u00a0<\/span>M\u1ee9c v\u1ed1n g\u00f3p v\u00e0 ph\u01b0\u01a1ng th\u1ee9c g\u00f3p v\u1ed1n, danh s\u00e1ch nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u00e1ng l\u1eadp ho\u1eb7c th\u00e0nh vi\u00ean, c\u1ed5 \u0111\u00f4ng d\u1ef1 ki\u1ebfn g\u00f3p t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 133 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 135. T\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng<\/span>\n<\/h3>\n

C\u00e1c\u00a0<\/span>quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m bao g\u1ed3m:\u00a0<\/span>h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng; t\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i; th\u1eddi h\u1ea1n c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng; th\u1ea9m quy\u1ec1n c\u1ea5p, c\u1ea5p l\u1ea1i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, \u0111\u00ecnh ch\u1ec9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng; c\u00f4ng b\u1ed1 n\u1ed9i dung gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng; thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u<\/span>\u00a062, 6<\/span>8,\u00a0<\/span>70, 71, 72 v\u00e0 kho\u1ea3n\u00a0<\/span>1, kho\u1ea3n 3 \u0110i\u1ec1u\u00a0<\/span>75 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 136. Nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ho\u1eb7c ph\u1ea3i th\u00f4ng b\u00e1o<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi thay \u0111\u1ed5i m\u1ed9t trong c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n

a) T\u00ean, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh;<\/span><\/p>\n

b) M\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

c) N\u1ed9i dung, ph\u1ea1m vi v\u00e0 th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

d) Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, ph\u1ea7n v\u1ed1n g\u00f3p d\u1eabn \u0111\u1ebfn c\u00f3 c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n s\u1edf h\u1eefu t\u1eeb 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u1edf l\u00ean ho\u1eb7c gi\u1ea3m xu\u1ed1ng d\u01b0\u1edbi 10% v\u1ed1n \u0111i\u1ec1u l\u1ec7;<\/span><\/p>\n

\u0111) Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c;<\/span><\/p>\n

e) Chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p<\/span>; m<\/span>\u1edf chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c hi\u1ec7n di\u1ec7n th\u01b0\u01a1ng m\u1ea1i kh\u00e1c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

2. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ph\u1ea3i th\u00f4ng b\u00e1o cho B\u1ed9 T\u00e0i ch\u00ednh b\u1eb1ng v\u0103n b\u1ea3n\u00a0<\/span>trong th\u1eddi h\u1ea1n 15 ng\u00e0y\u00a0<\/span>k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 nh\u1eefng thay\u00a0<\/span>\u0111\u1ed5i\u00a0<\/span>sau \u0111\u00e2y:<\/span><\/p>\n

a) Thay \u0111\u1ed5i \u0111i\u1ec1u l\u1ec7 ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

b) M\u1edf, ch\u1ea5m d\u1ee9t, thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n

3. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn vi\u1ec7c thay \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng b\u1ed1 c\u00e1c n\u1ed9i dung thay \u0111\u1ed5i tr\u00ean C\u1ed5ng th\u00f4ng tin\u00a0<\/span>\u0111i\u1ec7n t\u1eed\u00a0<\/span>c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ch\u1ea5p thu\u1eadn c\u00e1c thay \u0111\u1ed5i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ghi nh\u1eadn quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 137. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span><\/p>\n

a) H\u01b0\u1edfng hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m\u00a0<\/span>g\u1ed1c<\/span>, hoa h\u1ed3ng m\u00f4i gi\u1edbi t\u00e1i b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

b) Thu t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Thu t\u1eeb th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m theo y\u00eau c\u1ea7u c\u1ee7a b\u00ean mua b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) Quy\u1ec1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span><\/p>\n

a) B\u1ea3o m\u1eadt th\u00f4ng tin do kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a kh\u00e1ch h\u00e0ng, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) B\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho kh\u00e1ch h\u00e0ng do ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m g\u00e2y ra;<\/span><\/p>\n

c) C\u00f4ng khai th\u00f4ng tin cho\u00a0kh\u00e1ch h\u00e0ng\u00a0<\/span>c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/span>;<\/span><\/p>\n

d)<\/span>\u00a0H\u1ea1ch to\u00e1n v\u00e0 theo d\u00f5i t\u00e1ch bi\u1ec7t c\u00e1c kho\u1ea3n thu h\u1ed9, chi h\u1ed9 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

\u0111) Mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

e) Ngh\u0129a v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

a) Ng\u0103n c\u1ea3n b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m cung c\u1ea5p c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m ho\u1eb7c x\u00fai gi\u1ee5c b\u00ean mua b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m kh\u00f4ng k\u00ea khai c\u00e1c chi ti\u1ebft li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Khuy\u1ebfn m\u1ea1i d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee9a h\u1eb9n cung c\u1ea5p c\u00e1c quy\u1ec1n l\u1ee3i b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00fai gi\u1ee5c kh\u00e1ch h\u00e0ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) X\u00fai gi\u1ee5c b\u00ean mua b\u1ea3o hi\u1ec3m h\u1ee7y b\u1ecf h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m\u00a0<\/span>\u0111ang\u00a0<\/span>c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 mua h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m m\u1edbi;<\/span><\/p>\n

d) T\u01b0 v\u1ea5n cho kh\u00e1ch h\u00e0ng mua b\u1ea3o hi\u1ec3m t\u1ea1i m\u1ed9t doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n k\u00e9m c\u1ea1nh tranh h\u01a1n so v\u1edbi doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i kh\u00e1c nh\u1eb1m thu \u0111\u01b0\u1ee3c hoa h\u1ed3ng m\u00f4i gi\u1edbi cao h\u01a1n;<\/span><\/p>\n

\u0111) Cung c\u1ea5p cho kh\u00e1ch h\u00e0ng th\u00f4ng tin sai l\u1ec7ch, kh\u00f4ng ph\u00f9 h\u1ee3p n\u1ed9i dung \u0111i\u1ec1u ki\u1ec7n, \u0111i\u1ec1u kho\u1ea3n b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 138. Nh\u00e2n s\u1ef1, v\u1ed1n, t\u00e0i ch\u00ednh, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m\u00a0<\/span>\u0111\u1ed1c ho\u1eb7c\u00a0<\/span>T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Ph\u00f3 Gi\u00e1m \u0111\u1ed1c ho\u1eb7c Ph\u00f3 T\u1ed5ng gi\u00e1m \u0111\u1ed1c, K\u1ebf to\u00e1n tr\u01b0\u1edfng, tr\u01b0\u1edfng b\u1ed9 ph\u1eadn nghi\u1ec7p v\u1ee5 c\u1ee7a doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n v\u1ec1 v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9, kinh nghi\u1ec7m v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

2.\u00a0<\/span>Ng\u01b0\u1eddi\u00a0<\/span>tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ph\u1ea3i\u00a0<\/span>c\u00f3\u00a0<\/i><\/span>b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh b\u1ea3o hi\u1ec3m\u00a0<\/span>ho\u1eb7c\u00a0c\u00f3\u00a0<\/span>ch\u1ee9ng ch\u1ec9 b\u1ea3o hi\u1ec3m\u00a0<\/i>ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh b\u1ea3o hi\u1ec3m ho\u1eb7c\u00a0<\/span>ch\u1ee9ng ch\u1ec9 m\u00f4i gi\u1edbi b\u1ea3o\u00a0<\/span>hi\u1ec3m\u00a0<\/span>do c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p trong n\u01b0\u1edbc ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ph\u1ea3i duy tr\u00ec v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1ed1i thi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

4. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n n\u0103m t\u00e0i ch\u00ednh, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 103 v\u00e0 \u0110i\u1ec1u 104 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp h\u1eb1ng n\u0103m \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

5. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c b\u00e1o c\u00e1o sau \u0111\u00e2y:<\/span><\/p>\n

a) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

b) B\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 \u0111\u1ecbnh k\u1ef3, b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t, cung c\u1ea5p th\u00f4ng tin, s\u1ed1 li\u1ec7u kh\u00e1c.<\/span><\/p>\n

6. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n l\u1ee3i nhu\u1eadn, chuy\u1ec3n t\u00e0i s\u1ea3n ra n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107\u00a0<\/span>c\u1ee7a\u00a0<\/span>Lu\u1eadt n\u00e0y.<\/span><\/p>\n

7. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 108\u00a0<\/span>c\u1ee7a\u00a0<\/span>Lu\u1eadt n\u00e0y.<\/span><\/p>\n

8. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n c\u00f4ng khai tr\u00ean trang th\u00f4ng<\/span>\u00a0tin\u00a0<\/span>\u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p c\u00e1c th\u00f4ng tin v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 nh\u1eefng thay \u0111\u1ed5i ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 136\u00a0<\/span>c\u1ee7a\u00a0<\/span>Lu\u1eadt n\u00e0y v\u00e0 th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt n\u00e0y. Tr\u00e1ch nhi\u1ec7m c\u00f4ng khai th\u00f4ng tin th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 117\u00a0<\/span>c\u1ee7a\u00a0<\/span>Lu\u1eadt n\u00e0y.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 139. Ch\u1ee9ng ch\u1ec9 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. N\u1ed9i dung \u0111\u00e0o t\u1ea1o m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m\u00a0<\/span>ch\u1ee7 y\u1ebfu\u00a0<\/span>bao g\u1ed3m:<\/span><\/p>\n

a) Ki\u1ebfn th\u1ee9c chung v\u1ec1 b\u1ea3o hi\u1ec3m v\u00e0 nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

b) Nguy\u00ean t\u1eafc, tr\u00e1ch nhi\u1ec7m, \u0111\u1ea1o \u0111\u1ee9c h\u00e0nh ngh\u1ec1 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) K\u1ef9 n\u0103ng\u00a0<\/span>v\u00e0 th\u1ef1c h\u00e0nh\u00a0<\/span>h\u00e0nh ngh\u1ec1 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh\u00a0<\/span>quy \u0111\u1ecbnh\u00a0<\/span>chi ti\u1ebft\u00a0<\/span>n\u1ed9i dung \u0111\u00e0o t\u1ea1o,\u00a0<\/span>h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1,\u00a0<\/span>th\u1ee7 t\u1ee5c\u00a0<\/span>thi, c\u1ea5p<\/span>, thu h\u1ed3i, c\u1ea5p \u0111\u1ed5i\u00a0<\/span>ch\u1ee9ng ch\u1ec9 m\u00f4i gi\u1edbi b\u1ea3o\u00a0<\/span>hi\u1ec3m do c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o v\u1ec1 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p trong n\u01b0\u1edbc c\u1ea5p.<\/span><\/p>\n

\n<\/a>M\u1ee5c 3. T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N CUNG C\u1ea4P D\u1ecaCH V\u1ee4 PH\u1ee4 TR\u1ee2 B\u1ea2O HI\u1ec2M<\/span>\n<\/h2>\n

\n<\/a>\u0110i\u1ec1u 140. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>,\u00a0<\/span>doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

2. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>,\u00a0<\/span>doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

4. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>,\u00a0<\/span>doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 141. Nguy\u00ean t\u1eafc cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Trung th\u1ef1c, kh\u00e1ch quan, minh b\u1ea1ch; b\u1ea3o \u0111\u1ea3m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/span><\/p>\n

2. Tu\u00e2n theo ti\u00eau chu\u1ea9n trong l\u0129nh v\u1ef1c ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. Tu\u00e2n theo quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p do t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p ban h\u00e0nh.<\/span><\/p>\n

4. H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh v\u0103n b\u1ea3n.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 142. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin kh\u00e1ch h\u00e0ng, s\u1eed d\u1ee5ng th\u00f4ng tin kh\u00e1ch h\u00e0ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p cho ng\u01b0\u1eddi th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a kh\u00e1ch h\u00e0ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t b\u1ea3o hi\u1ec3m cho h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m m\u00e0 doanh nghi\u1ec7p \u0111\u00f3 th\u1ef1c hi\u1ec7n thu x\u1ebfp giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t b\u1ea3o hi\u1ec3m v\u00e0 h\u1ed7 tr\u1ee3 gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng b\u1ea3o hi\u1ec3m cho h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m m\u00e0 t\u1ed5 ch\u1ee9c \u0111\u00f3 \u0111\u1ed3ng th\u1eddi l\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m ho\u1eb7c ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng.<\/span><\/p>\n

4. C\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u1ea3i mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p cho vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n; t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m ph\u1ea3i mua b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 143. \u0110i\u1ec1u ki\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. C\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7;<\/span><\/p>\n

b) C\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh b\u1ea3o hi\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh b\u1ea3o hi\u1ec3m th\u00ec ph\u1ea3i c\u00f3 b\u1eb1ng \u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean v\u1ec1 chuy\u00ean ng\u00e0nh kh\u00e1c v\u00e0 c\u00f3 ch\u1ee9ng ch\u1ec9 ph\u1ee5\u00a0<\/span>tr\u1ee3 b\u1ea3o hi\u1ec3m\u00a0<\/span>v\u1ec1 t\u01b0 v\u1ea5n\u00a0<\/span>do c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p trong n\u01b0\u1edbc ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc c\u1ea5p<\/span>.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) C\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p;<\/span><\/p>\n

b) C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m trong t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m ph\u1ea3i c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7; c\u00f3 v\u0103n b\u1eb1ng, ch\u1ee9ng ch\u1ec9 v\u1ec1 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m\u00a0<\/span>do c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p trong n\u01b0\u1edbc ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc c\u1ea5p<\/span>;<\/span><\/p>\n

c) C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t b\u1ea3o hi\u1ec3m trong t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y v\u00e0 c\u00e1c ti\u00eau chu\u1ea9n c\u1ee7a gi\u00e1m \u0111\u1ecbnh vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i;<\/span><\/p>\n

d) C\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng t\u00ednh to\u00e1n b\u1ea3o hi\u1ec3m trong t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y v\u00e0 \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n \u0111\u1ed1i v\u1edbi Chuy\u00ean gia t\u00ednh to\u00e1n.<\/span><\/p>\n

3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec3m b, c v\u00e0 d kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c lo\u1ea1i ch\u1ee9ng ch\u1ec9 v\u1ec1 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m,\u00a0<\/span>n\u1ed9i dung \u0111\u00e0o t\u1ea1o,\u00a0<\/span>h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c\u00a0<\/span>thi, c\u1ea5p<\/span>, c\u1ea5p \u0111\u1ed5i, thu h\u1ed3i ch\u1ee9ng ch\u1ec9 v\u1ec1 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>Ch\u01b0\u01a1ng V<\/span>\n<\/h1>\n

<\/a>B\u1ea2O HI\u1ec2M VI M\u00d4<\/b><\/p>\n

\n<\/a>\u0110i\u1ec1u 144. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\n<\/h3>\n

S\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m vi m\u00f4 c\u00f3 c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m c\u01a1 b\u1ea3n sau \u0111\u00e2y:<\/span><\/p>\n

1<\/span>.\u00a0<\/span>\u0110\u01b0\u1ee3c thi\u1ebft k\u1ebf ng\u1eafn g\u1ecdn, d\u1ec5 hi\u1ec3u, c\u00f3 th\u1ee7 t\u1ee5c th\u1ea9m \u0111\u1ecbnh b\u1ea3o hi\u1ec3m \u0111\u01a1n gi\u1ea3n ho\u1eb7c kh\u00f4ng c\u1ea7n th\u1ea9m \u0111\u1ecbnh b\u1ea3o hi\u1ec3m<\/span>;<\/span><\/p>\n

2<\/span>.\u00a0<\/span>Ch\u1ec9 bao g\u1ed3m c\u00e1c quy\u1ec1n l\u1ee3i nh\u1eb1m \u0111\u00e1p \u1ee9ng nhu c\u1ea7u b\u1ea3o v\u1ec7 c\u01a1 b\u1ea3n tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro v\u1ec1 t\u00ednh m\u1ea1ng, s\u1ee9c kh\u1ecfe v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m v\u01a1\u0301i th\u01a1\u0300i ha\u0323n ba\u0309o hi\u00ea\u0309m kh\u00f4ng qua\u0301 05 n\u0103m<\/span>;<\/span><\/p>\n

3<\/span>.\u00a0<\/span>S\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m tr\u00ean t\u1eebng h\u1ee3p \u0111\u1ed3ng v\u00e0 phi\u0301 ba\u0309o hi\u00ea\u0309m h\u1eb1ng n\u0103m cho t\u01b0\u0300ng ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c ba\u0309o hi\u00ea\u0309m c\u1ee7a m\u1ed9t h\u1ee3p \u0111\u1ed3ng kh\u00f4ng v\u01b0\u01a1\u0323t qua\u0301 m\u1ee9c t\u1ed1i \u0111a theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 145. X\u00e2y d\u1ef1ng, thi\u1ebft k\u1ebf, ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\n<\/h3>\n

1. Vi\u1ec7c tri\u1ec3n khai v\u00e0 tham gia c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m vi m\u00f4 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc khuy\u1ebfn kh\u00edch, h\u1ed7 tr\u1ee3, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n th\u00f4ng qua m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, d v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u 88 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

2. T\u1ed5\u00a0<\/span>ch\u1ee9c cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4\u00a0<\/span>ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn ph\u01b0\u01a1ng ph\u00e1p, c\u01a1 s\u1edf t\u00ednh ph\u00ed b\u1ea3o hi\u1ec3m c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m vi\u00a0<\/span>m\u00f4<\/span>.<\/span><\/p>\n

3.\u00a0<\/span>Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3; h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ph\u00e1p, c\u01a1 s\u1edf t\u00ednh ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p, c\u01a1 s\u1edf t\u00ednh ph\u00ed c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m<\/span>\u00a0vi m\u00f4<\/span>.<\/p>\n

\n<\/a>\u0110i\u1ec1u 146. T\u1ed5 ch\u1ee9c cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\n<\/h3>\n

1. T\u1ed5 ch\u1ee9c cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 bao g\u1ed3m:<\/span><\/p>\n

a) Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ea5p, c\u1ea5p l\u1ea1i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, \u0111\u00ecnh ch\u1ec9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, c\u1ea5p l\u1ea1i, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 thu h\u1ed3i gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, \u0111\u00ecnh ch\u1ec9 n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 147. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\n<\/h3>\n

1. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy\u1ec1n ch\u1ee7 \u0111\u1ed9ng cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 ph\u00f9 h\u1ee3p v\u1edbi nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p tri\u1ec3n khai d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n

a) Tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

b) Th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c) Th\u00f4ng qua c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n vi\u00ean ho\u1eb7c th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i \u1ee7y quy\u1ec1n \u0111\u1ec3 t\u01b0 v\u1ea5n, thu x\u1ebfp vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m vi m\u00f4 cho ch\u00ednh c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3;<\/span><\/p>\n

d) H\u00ecnh th\u1ee9c kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i theo d\u00f5i, t\u00e1ch v\u00e0 h\u1ea1ch to\u00e1n ri\u00eang doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 148. T\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\n<\/h3>\n

1.\u00a0<\/span>T\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 cho ch\u00ednh c\u00e1c th\u00e0nh vi\u00ean c\u1ee7a m\u00ecnh. Th\u00e0nh vi\u00ean tham gia b\u1ea3o hi\u1ec3m v\u1eeba l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4, v\u1eeba l\u00e0 b\u00ean mua b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2.\u00a0<\/span>H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m gi\u1eefa t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 v\u00e0 c\u00e1c th\u00e0nh vi\u00ean tham gia b\u1ea3o hi\u1ec3m tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh chung v\u1ec1 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe v\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 c\u1ee7a\u00a0<\/span>t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 149. \u0110i\u1ec1u ki\u1ec7n c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\n<\/h3>\n

1. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u00e0nh vi\u00ean s\u00e1ng l\u1eadp bao g\u1ed3m:<\/span><\/p>\n

a) C\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c d\u1ef1 ki\u1ebfn th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>;<\/span><\/p>\n

b) L\u00e0<\/span>\u00a0t<\/span>\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n th\u00e0nh vi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. V\u1ed1n th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c g\u00f3p b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

3.\u00a0<\/span>C\u00f3 nh\u00e2n s\u1ef1 d\u1ef1 ki\u1ebfn l\u00e0m Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, Chuy\u00ean gia t\u00ednh to\u00e1n b\u1ea3o hi\u1ec3m vi m\u00f4 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

4. Co\u0301 k\u1ebf ho\u1ea1ch tri\u1ec3n khai b\u1ea3o hi\u1ec3m vi m\u00f4 ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh vi\u00ean, m\u1ea1ng l\u01b0\u1edbi c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

5. C\u00f3 d\u1ef1 th\u1ea3o \u0111i\u1ec1u l\u1ec7 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

6. Co\u0301 h\u00ea\u0323 th\u00f4\u0301ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u00f9 h\u1ee3p, b\u1ea3o \u0111\u1ea3m h\u1ed7 tr\u1ee3, theo d\u00f5i \u0111\u1ebfn t\u1eebng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m vi m\u00f4, theo d\u00f5i t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 150. Nguy\u00ean t\u1eafc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4<\/span>\n<\/h3>\n

1.\u00a0<\/span>T\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 t\u1ef1 ch\u1ee7 v\u1ec1 t\u00e0i ch\u00ednh, t\u1ef1\u00a0<\/span>ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt trong ph\u1ea1m vi t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng, tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh nh\u1eb1m b\u1ea3o \u0111\u1ea3m an to\u00e0n t\u00e0i ch\u00ednh, b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5, cam k\u1ebft v\u1edbi c\u00e1c th\u00e0nh vi\u00ean tham gia b\u1ea3o hi\u1ec3m, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n qu\u1ea3n tr\u1ecb r\u1ee7i ro nh\u1eb1m ki\u1ec3m so\u00e1t m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 c\u00e1c r\u1ee7i ro ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>cung c\u1ea5p\u00a0<\/span>b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

4. To\u00e0n b\u1ed9 l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span>cung c\u1ea5p\u00a0<\/span>ba\u0309o hi\u00ea\u0309m vi m\u00f4 c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch cho c\u00e1c th\u00e0nh vi\u00ean tham gia b\u1ea3o hi\u1ec3m th\u00f4ng qua vi\u1ec7c gi\u1ea3m tr\u1eeb ph\u00ed b\u1ea3o hi\u1ec3m, gia t\u0103ng quy\u1ec1n l\u1ee3i b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m, h\u1ed7 tr\u1ee3 cho c\u00e1c th\u00e0nh vi\u00ean v\u00e0 c\u00e1c m\u1ee5c ti\u00eau kh\u00e1c theo \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 t\u1ed5 ch\u1ee9c\u00a0<\/span>ho\u1ea1t \u0111\u1ed9ng<\/span>, qu\u1ea3n tr\u1ecb r\u1ee7i ro, ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5, c\u00f4ng khai th\u00f4ng tin, ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4.<\/span><\/p>\n

\n<\/a>Ch\u01b0\u01a1ng VI<\/span>\n<\/h1>\n

<\/a>QU\u1ea2N L\u00dd NH\u00c0 N\u01af\u1edaC V\u1ec0 HO\u1ea0T \u0110\u1ed8NG KINH DOANH B\u1ea2O HI\u1ec2M<\/b><\/p>\n

\n<\/a>\u0110i\u1ec1u 151. Qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/span>\n<\/h1>\n

1. Ch\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/span>\u00a0v\u00e0 c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/p>\n

a) Ban h\u00e0nh<\/span>, tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1\u00a0<\/span>ho\u1ea1t \u0111\u1ed9ng\u00a0kinh doanh b\u1ea3o hi\u1ec3m<\/span>,\u00a0x\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c<\/span>,\u00a0\u0111\u1ec1 \u00e1n v\u00e0 ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng b\u1ea3o hi\u1ec3m Vi\u1ec7t Nam;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n th\u1ed1ng k\u00ea, d\u1ef1 b\u00e1o v\u1ec1 th\u1ecb tr\u01b0\u1eddng b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

c)\u00a0<\/span>Gi\u00e1m s\u00e1t\u00a0doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span>\u00a0th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5, t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m;<\/span>\u00a0gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i\u00a0<\/span>di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

d) Gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m th\u00f4ng qua doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/span>;<\/p>\n

\u0111) Thanh tra, ki\u1ec3m tra doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c t\u01b0\u01a1ng h\u1ed7 cung c\u1ea5p b\u1ea3o hi\u1ec3m vi m\u00f4, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m; ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng c\u1ee7a v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

e) H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

g) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 152. C\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p trong qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. B\u00f4\u0323 Ta\u0300i chi\u0301nh ph\u1ed1i h\u1ee3p v\u01a1\u0301i ca\u0301c c\u01a1 quan qua\u0309n ly\u0301\u00a0<\/span>nh\u00e0 n\u01b0\u1edbc v\u1ec1\u00a0<\/span>ba\u0309o hi\u00ea\u0309m n\u01b0\u01a1\u0301c ngoa\u0300i trong vi\u00ea\u0323c qua\u0309n ly\u0301, gia\u0301m sa\u0301t, thanh tra, ki\u00ea\u0309m tra \u0111\u00f4\u0301i v\u01a1\u0301i chi nha\u0301nh n\u01b0\u01a1\u0301c ngoa\u0300i ta\u0323i Vi\u00ea\u0323t Nam\u00a0<\/span>theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/span>.<\/span><\/p>\n

2. B\u1ed9 T\u00e0i ch\u00ednh thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf chia s\u1ebb th\u00f4ng tin qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t v\u1edbi Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam, c\u00e1c B\u1ed9, ng\u00e0nh kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. B\u1ed9 T\u00e0i ch\u00ednh ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan \u0111\u1ec3 tri\u1ec3n khai li\u00ean k\u1ebft, h\u1ee3p t\u00e1c gi\u1eefa ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf do Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

4. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn trong t\u00ean doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb ho\u1eb7c thu\u1eadt ng\u1eef \u201cb\u1ea3o hi\u1ec3m\u201d, \u201ct\u00e1i b\u1ea3o hi\u1ec3m\u201d ho\u1eb7c c\u00e1c c\u1ee5m t\u1eeb, thu\u1eadt ng\u1eef kh\u00e1c n\u1ebfu vi\u1ec7c s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb, thu\u1eadt ng\u1eef n\u00e0y c\u00f3 th\u1ec3 g\u00e2y nh\u1ea7m l\u1eabn \u0111\u00f3 l\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

5. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn trong t\u00ean doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb ho\u1eb7c thu\u1eadt ng\u1eef \u201cm\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m\u201d, \u201cm\u00f4i gi\u1edbi t\u00e1i b\u1ea3o hi\u1ec3m\u201d ho\u1eb7c c\u00e1c c\u1ee5m t\u1eeb, thu\u1eadt ng\u1eef kh\u00e1c n\u1ebfu vi\u1ec7c s\u1eed d\u1ee5ng c\u1ee5m t\u1eeb, thu\u1eadt ng\u1eef n\u00e0y c\u00f3 th\u1ec3 g\u00e2y nh\u1ea7m l\u1eabn \u0111\u00f3 l\u00e0 doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 153. Quy\u1ec1n y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong thanh tra, ki\u1ec3m tra, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/span>\n<\/h3>\n

1. Trong qu\u00e1 tr\u00ecnh thanh tra, ki\u1ec3m tra, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1\u00a0<\/span>ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, ngo\u00e0i c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra, ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, B\u1ed9 T\u00e0i ch\u00ednh c\u00f2n c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n

a) Y\u00eau c\u1ea7u c\u00e1c c\u1ed5 \u0111\u00f4ng, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, ng\u01b0\u1eddi qu\u1ea3n l\u00fd, ng\u01b0\u1eddi ki\u1ec3m so\u00e1t, nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m gi\u1ea3i th\u00edch v\u00e0 cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra, ki\u1ec3m tra<\/span>;<\/span><\/p>\n

b) Y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u00f4ng tin, t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u \u0111\u00f3 ho\u1eb7c y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n gi\u1ea3i tr\u00ecnh, \u0111\u1ebfn l\u00e0m vi\u1ec7c li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra, ki\u1ec3m tra<\/span>;<\/span><\/p>\n

c) Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\u00a0<\/span>n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span>t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 d\u1ea5u hi\u1ec7u th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 an to\u00e0n v\u1ed1n, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, chi nh\u00e1nh n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam,<\/span>\u00a0an to\u00e0n t\u00e0i ch\u00ednh, kh\u1ea3 n\u0103ng thanh to\u00e1n\u00a0<\/span>quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 95, 99, 100, 109 v\u00e0 110 c\u1ee7a Lu\u1eadt n\u00e0y. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c y\u00eau c\u1ea7u v\u00e0 cung c\u1ea5p th\u00f4ng tin th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n h\u00e0ng.<\/span><\/p>\n

2. Vi\u1ec7c y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ed1i h\u1ee3p, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u, gi\u1ea3i tr\u00ecnh, \u0111\u1ebfn l\u00e0m vi\u1ec7c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n, n\u00eau r\u00f5 m\u1ee5c \u0111\u00edch, c\u0103n c\u1ee9, n\u1ed9i dung, ph\u1ea1m vi y\u00eau c\u1ea7u.<\/span><\/p>\n

3. C\u00e1c th\u00f4ng tin do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi\u00a0<\/span>nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i,\u00a0<\/span>t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch thanh tra, ki\u1ec3m tra, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 154. Thanh tra ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/span><\/h3>\n

1. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng thanh tra chuy\u00ean ng\u00e0nh kinh doanh b\u1ea3o hi\u1ec3m<\/span>.<\/span><\/p>\n

2. Khi xe\u0301t th\u00e2\u0301y c\u00e2\u0300n thi\u00ea\u0301t, \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh tra chuy\u00ean ng\u00e0nh kinh doanh b\u1ea3o hi\u1ec3m, c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y co\u0301 quy\u00ea\u0300n thu\u00ea t\u1ed5 ch\u1ee9c ki\u00ea\u0309m toa\u0301n \u0111\u00f4\u0323c l\u00e2\u0323p, c\u00f4ng ty t\u01b0 v\u00e2\u0301n ho\u0103\u0323c chuy\u00ean gia \u0111a\u0301nh gia\u0301, c\u00f3 \u00fd ki\u1ebfn v\u1ec1 chuy\u00ean m\u00f4n \u0111\u1ed1i\u00a0<\/span>v\u1edbi\u00a0<\/span>m\u00f4\u0323t s\u00f4\u0301 n\u00f4\u0323i dung c\u00f3 d\u1ea5u hi\u1ec7u \u1ea3nh h\u01b0\u1edfng t\u1edbi s\u1ef1 an to\u00e0n, l\u00e0nh m\u1ea1nh c\u1ee7a \u0111\u00f4\u0301i t\u01b0\u01a1\u0323ng thanh tra khi xe\u0301t th\u00e2\u0301y c\u00e2\u0300n thi\u00ea\u0301t bao g\u1ed3m:<\/span><\/p>\n

a) D\u1ef1 ph\u00f2ng nghi\u1ec7p v\u1ee5;<\/span><\/p>\n

b) Kh\u1ea3 n\u0103ng thanh to\u00e1n;<\/span><\/p>\n

c) T\u00e1i b\u1ea3o hi\u1ec3m;<\/span><\/p>\n

d) \u0110\u1ea7u t\u01b0;<\/span><\/p>\n

\u0111) T\u00e1ch ngu\u1ed3n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 ngu\u1ed3n ph\u00ed b\u1ea3o hi\u1ec3m, ph\u00e2n chia th\u1eb7ng d\u01b0;<\/span><\/p>\n

e) Quy t\u1eafc, \u0111i\u1ec1u kho\u1ea3n, bi\u1ec3u ph\u00ed b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c ki\u00ea\u0309m toa\u0301n \u0111\u00f4\u0323c l\u00e2\u0323p, c\u00f4ng ty t\u01b0 v\u00e2\u0301n ho\u0103\u0323c chuy\u00ean gia \u0111\u01b0\u1ee3c thu\u00ea ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a s\u1ed1 li\u1ec7u, t\u00e0i li\u1ec7u \u0111\u00e1nh gi\u00e1, \u00fd ki\u1ebfn v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u01b0a ra.<\/span><\/p>\n

4. T\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a thanh tra chuy\u00ean ng\u00e0nh kinh doanh b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 thanh tra.<\/span><\/p>\n

Ch\u01b0\u01a1ng VII<\/span><\/h1>\n

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

\u0110i\u1ec1u 155. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ph\u1ee5 l\u1ee5c IV c\u1ee7a\u00a0<\/span><\/b>Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 61\/2020\/QH14\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo\u00a0Lu\u1eadt s\u1ed1 03\/2022\/QH15<\/b><\/p>\n

S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ng\u00e0nh, ngh\u1ec1 s\u1ed1 th\u1ee9 t\u1ef1 29 v\u00e0 b\u1ed5 sung ng\u00e0nh, ngh\u1ec1 s\u1ed1 th\u1ee9 t\u1ef1 29a v\u00e0o sau s\u1ed1 th\u1ee9 t\u1ef1 29 c\u1ee7a Ph\u1ee5 l\u1ee5c IV v\u1ec1 Danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

\u201c29. M\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m<\/span><\/p>\n

29a. D\u1ecbch v\u1ee5 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m\u201d<\/span><\/p>\n

\u0110i\u1ec1u 156. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/h3>\n

1<\/span>.\u00a0<\/span>Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2023, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2<\/span>.\u00a0<\/span>Kho\u1ea3n 3 \u0110i\u1ec1u\u00a0<\/span>8<\/span>6,\u00a0<\/span>kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 94, \u0110i\u1ec1u 95, kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 99,\u00a0<\/span>c\u00e1c \u0111i\u1ec1u\u00a0<\/span>109, 110, 111, 112, 113, 114 v\u00e0 116 c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2028.<\/span><\/p>\n

3.\u00a0<\/span>Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1ed1 24\/2000\/QH10\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo\u00a0Lu\u1eadt s\u1ed1 61\/2010\/QH12\u00a0v\u00e0\u00a0Lu\u1eadt s\u1ed1 42\/2019\/QH14\u00a0h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

a) Kho\u1ea3n 1 \u0110i\u1ec1u 157 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span><\/p>\n

b) C\u00e1c \u0111i\u1ec1u 77, 78, 79, 80, 81, 83, 94 v\u00e0 98 c\u1ee7a\u00a0Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1ed1 24\/2000\/QH10\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo\u00a0Lu\u1eadt s\u1ed1 61\/2010\/QH12\u00a0v\u00e0\u00a0Lu\u1eadt s\u1ed1 42\/2019\/QH14\u00a0c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2027.<\/span><\/p>\n

\n<\/a>\u0110i\u1ec1u 157. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span>\n<\/h3>\n

1. C\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m \u0111\u00e3 giao k\u1ebft tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 c\u00f2n th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi Lu\u1eadt n\u00e0y v\u00e0 \u0111\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

2. Ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u00a0<\/span>\u0111\u1ecbnh chi ti\u1ebft\u00a0<\/span>vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c sang ch\u1ee9ng ch\u1ec9 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n

3. Ch\u1ee9ng ch\u1ec9 b\u1ea3o hi\u1ec3m, ch\u1ee9ng ch\u1ec9 m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, ch\u1ee9ng ch\u1ec9 v\u1ec1 ph\u1ee5 tr\u1ee3 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/span><\/p>\n

4. K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2023, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i d\u1eebng tr\u00edch n\u1ed9p Qu\u1ef9 b\u1ea3o v\u1ec7 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

5. Vi\u1ec7c x\u1eed l\u00fd s\u1ed1 d\u01b0 Qu\u1ef9 b\u1ea3o v\u1ec7 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 97 c\u1ee7a\u00a0Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m s\u1ed1 24\/2000\/QH10\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo\u00a0Lu\u1eadt s\u1ed1 61\/2010\/QH12\u00a0v\u00e0\u00a0Lu\u1eadt s\u1ed1 42\/2019\/QH14\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

a) To\u00e0n b\u1ed9 s\u1ed1 d\u01b0 c\u1ee7a Qu\u1ef9 b\u1ea3o v\u1ec7 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh qu\u1ea3n l\u00fd \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n ho\u1eb7c ph\u00e1 s\u1ea3n;<\/span><\/p>\n

b) Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng s\u1ed1 d\u01b0 c\u1ee7a Qu\u1ef9 b\u1ea3o v\u1ec7 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XV, k\u1ef3 h\u1ecdp th\u1ee9 3 th\u00f4ng qua ng\u00e0y 16 th\u00e1ng 6 n\u0103m 2022.<\/span><\/i><\/p>\n\n\n\n
\n

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

\n

CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I

V\u01b0\u01a1ng \u0110\u00ecnh Hu\u1ec7<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb T\u01b0 v\u1ea5n v\u1ec1 t\u1ed9i gian l\u1eadn trong kinh doanh b\u1ea3o hi\u1ec3m<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m n\u0103m 2022. quy \u0111\u1ecbnh v\u1ec1 t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m; quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia b\u1ea3o hi\u1ec3m; qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m.\u00a0Lu\u1eadt n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/37279"}],"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=37279"}],"version-history":[{"count":5,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/37279\/revisions"}],"predecessor-version":[{"id":37288,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/37279\/revisions\/37288"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=37279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=37279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=37279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}