{"id":39677,"date":"2017-09-05T06:28:00","date_gmt":"2017-09-04T23:28:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=39677"},"modified":"2023-09-05T06:38:45","modified_gmt":"2023-09-04T23:38:45","slug":"quyet-dinh-438-qd-tct-2017-xac-minh-tinh-trang-xu-ly-khoi","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/quyet-dinh-438-qd-tct-2017-xac-minh-tinh-trang-xu-ly-khoi\/","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 438\/Q\u0110-TCT 2017 x\u00e1c minh t\u00ecnh tr\u1ea1ng x\u1eed l\u00fd kh\u00f4i"},"content":{"rendered":"\n

Quy\u1ebft \u0111\u1ecbnh 438\/Q\u0110-TCT 2017 v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy tr\u00ecnh quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng b\u00e1o c\u00f4ng khai th\u00f4ng tin, x\u1eed l\u00fd v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0<\/p>\n\n\n\n\n
\n

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

\n

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

\n

S\u1ed1: 438\/Q\u0110-TCT<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 05 th\u00e1ng 4 n\u0103m 2017<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

QUY\u1ebeT \u0110\u1ecaNH<\/span><\/b><\/p>\n

V\u1ec0 VI\u1ec6C BAN H\u00c0NH QUY TR\u00ccNH QUY \u0110\u1ecaNH V\u1ec0 TR\u00ccNH T\u1ef0 TH\u1ee6 T\u1ee4C X\u00c1C MINH T\u00ccNH TR\u1ea0NG HO\u1ea0T \u0110\u1ed8NG, TH\u00d4NG B\u00c1O C\u00d4NG KHAI TH\u00d4NG TIN, X\u1eec L\u00dd V\u00c0 KH\u00d4I PH\u1ee4C M\u00c3 S\u1ed0 THU\u1ebe \u0110\u1ed0I V\u1edaI NG\u01af\u1edcI N\u1ed8P THU\u1ebe KH\u00d4NG HO\u1ea0T \u0110\u1ed8NG T\u1ea0I \u0110\u1ecaA CH\u1ec8 \u0110\u00c3 \u0110\u0102NG K\u00dd V\u1edaI C\u01a0 QUAN THU\u1ebe.<\/span><\/p>\n

T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG T\u1ed4NG C\u1ee4C THU\u1ebe<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006, Lu\u1eadt s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 20\/11\/2012; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p Lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNDN hi\u1ec7n h\u00e0nh;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed s\u1ed1 51\/2005\/QH11 ng\u00e0y 29\/11\/2005;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a032\/2011\/TT-BTC\u00a0ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a039\/2014\/TT-BTC\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a095\/2016\/TT-BTC\u00a0ng\u00e0y 28\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0\u00ec ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0115\/2009\/Q\u0110-TTg\u00a0ng\u00e0y 28\/09\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a02351\/Q\u0110-TCT\u00a0ng\u00e0y 11\/12\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy tr\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda t\u1ea1i c\u01a1 quan thu\u1ebf.<\/span><\/i><\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u00e1o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 ng\u0103n ch\u1eb7n c\u00e1c hi\u1ec7n t\u01b0\u1ee3ng l\u1ee3i d\u1ee5ng chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng Thanh tra T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span><\/i><\/p>\n

QUY\u1ebeT \u0110\u1ecaNH:<\/span><\/b><\/p>\n

\u0110i\u1ec1u 1.<\/span><\/b>\u00a0<\/span><\/b>Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y Quy tr\u00ecnh quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng b\u00e1o c\u00f4ng khai th\u00f4ng tin, x\u1eed l\u00fd v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2.<\/span><\/b>\u00a0<\/span><\/b>Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd, thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1006\/Q\u0110- TCT ng\u00e0y 13\/6\/2006 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf x\u00e1c \u0111\u1ecbnh, th\u00f4ng b\u00e1o v\u00e0 x\u1eed l\u00fd v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh v\u00e0 thay th\u1ebf\u00a0<\/span><\/a>m\u1ee5c III ph\u1ea7n II Quy tr\u00ecnh ki\u1ec3m tra ho\u00e1 \u0111\u01a1n ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1403\/Q\u0110-TCT<\/span>\u00a0ng\u00e0y 28\/7\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 3.<\/span><\/b>\u00a0<\/span><\/b>Th\u1ee7 tr\u01b0\u1edfng c\u00e1c V\u1ee5, \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
\n

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

\n

T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG

<\/b>
B\u00f9i V\u0103n Nam<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

QUY TR\u00ccNH<\/span><\/b><\/p>\n

QUY \u0110\u1ecaNH V\u1ec0 TR\u00ccNH T\u1ef0 TH\u1ee6 T\u1ee4C X\u00c1C MINH T\u00ccNH TR\u1ea0NG HO\u1ea0T \u0110\u1ed8NG, TH\u00d4NG B\u00c1O C\u00d4NG KHAI TH\u00d4NG TIN, X\u1eec L\u00dd V\u00c0 KH\u00d4I PH\u1ee4C M\u00c3 S\u1ed0 THU\u1ebe \u0110\u1ed0I V\u1edaI NG\u01af\u1edcI N\u1ed8P THU\u1ebe KH\u00d4NG HO\u1ea0T \u0110\u1ed8NG T\u1ea0I \u0110\u1ecaA CH\u1ec8 \u0110\u00c3 \u0110\u0102NG K\u00dd V\u1edaI C\u01a0 QUAN THU\u1ebe<\/span>
(Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1: 438\/Q\u0110-TCT ng\u00e0y 05 th\u00e1ng 4 n\u0103m 2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf)<\/i><\/span><\/p>\n

Ph\u1ea7n I<\/span><\/b><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>\n

1. M\u1ee5c \u0111\u00edch<\/span><\/b><\/p>\n

1.1. T\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c x\u00e1c minh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u c\u1ea7n x\u00e1c minh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd; l\u1eadp bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ho\u1ea1t \u0111\u1ed9ng) ho\u1eb7c l\u1eadp bi\u00ean b\u1ea3n x\u00e1c minh v\u00e0 th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

1.2. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0169ng nh\u01b0 ng\u0103n ch\u1eb7n c\u00e1c hi\u1ec7n t\u01b0\u1ee3ng l\u1ee3i d\u1ee5ng chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf.<\/span><\/p>\n

2. Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

2.1. Quy tr\u00ecnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng b\u00e1o c\u00f4ng khai th\u00f4ng tin, x\u1eed l\u00fd v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n

2.2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong quy tr\u00ecnh n\u00e0y l\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 95\/2016\/TT-BTC\u00a0ng\u00e0y 28\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (g\u1ecdi t\u1eaft l\u00e0 TT 95\/2016\/TT-BTC).<\/span><\/p>\n

3. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/p>\n

Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng cho C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

4. C\u00e1c b\u1ed9 ph\u1eadn tham gia th\u1ef1c hi\u1ec7n quy tr\u00ecnh<\/span><\/b><\/p>\n

4.1. B\u1ed9 ph\u1eadn k\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf (B\u1ed9 ph\u1eadn KK&KTT), B\u1ed9 ph\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf: Ph\u00f2ng k\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf; \u0110\u1ed9i k\u00ea khai \u2013 k\u1ebf to\u00e1n thu\u1ebf v\u00e0 tin h\u1ecdc t\u1ea1i Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4.2. B\u1ed9 ph\u1eadn ki\u1ec3m tra: Ph\u00f2ng ki\u1ec3m tra thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf; \u0110\u1ed9i Ki\u1ec3m tra thu\u1ebf t\u1ea1i Chi C\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4.3. B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0, B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9: Ph\u00f2ng H\u00e0nh ch\u00ednh \u2013 Qu\u1ea3n tr\u1ecb \u2013 T\u00e0i v\u1ee5 \u2013 \u1ea4n ch\u1ec9, ph\u00f2ng h\u00e0nh ch\u00ednh \u2013 l\u01b0u tr\u1eef, ph\u00f2ng qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 t\u1ea1i C\u1ee5c Thu\u1ebf; \u0110\u1ed9i H\u00e0nh ch\u00ednh \u2013 Nh\u00e2n s\u1ef1 \u2013 Qu\u1ea3n tr\u1ecb \u2013 T\u00e0i v\u1ee5 \u2013 \u1ea4n ch\u1ec9 t\u1ea1i Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4.4. B\u1ed9 ph\u1eadn tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3: Ph\u00f2ng tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 t\u1ea1i C\u1ee5c Thu\u1ebf, \u0110\u1ed9i tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 t\u1ea1i Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4.5. B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3: Ph\u00f2ng qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf, \u0110\u1ed9i qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4.6. B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu v\u1ec1 \u0111\u1ea5t: Ph\u00f2ng Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu v\u1ec1 \u0111\u1ea5t t\u1ea1i C\u1ee5c Thu\u1ebf, \u0110\u1ed9i Qu\u1ea3n l\u00fd thu tr\u01b0\u1edbc b\u1ea1 v\u00e0 thu kh\u00e1c<\/span><\/p>\n

4.7. B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: Ph\u00f2ng Qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i C\u1ee5c Thu\u1ebf, \u0110\u1ed9i Qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4.8. \u0110\u1ed9i thu\u1ebf li\u00ean ph\u01b0\u1eddng, x\u00e3, th\u1ecb tr\u1ea5n t\u1ea1i Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Ph\u1ea7n II<\/span><\/b><\/p>\n

N\u1ed8I DUNG QUY TR\u00ccNH<\/span><\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/b><\/p>\n

1.1. Qu\u00e1 th\u1eddi h\u1ea1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/span><\/p>\n

a) C\u0103n c\u1ee9 v\u00e0o th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh, n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 n\u00eau tr\u00ean ho\u1eb7c th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, B\u1ed9 ph\u1eadn KK&KTT ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o\u00a0<\/span>m\u1eabu s\u1ed1 18\/QTr \u2013 KK\u00a0ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0879\/Q\u0110-TCT\u00a0ng\u00e0y 15\/5\/2015 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf (g\u1ecdi t\u1eaft l\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 879\/Q\u0110-TCT) y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n trong Th\u00f4ng b\u00e1o \u1ea5n \u0111\u1ecbnh th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf l\u00e0 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh Th\u00f4ng b\u00e1o l\u1ea7n 1. Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh theo \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ecba ch\u1ec9 email v\u00e0 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd k\u00ea khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) Sau 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m B\u1ed9 ph\u1eadn KK&KTT g\u1eedi Th\u00f4ng b\u00e1o l\u1ea7n 1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, B\u1ed9 ph\u1eadn KK&KTT ti\u1ebfp t\u1ee5c g\u1eedi Th\u00f4ng b\u00e1o l\u1ea7n 2 qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed v\u00e0 qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh.<\/i><\/span><\/p>\n

c) Sau 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m g\u1eedi Th\u00f4ng b\u00e1o l\u1ea7n 2, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, B\u1ed9 ph\u1eadn KK&KTT l\u1eadp Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft\u00a0<\/span><\/a>m\u1eabu s\u1ed1 01\/QTr-TTr\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y, chuy\u1ec3n B\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

1.2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng nh\u1eadn v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi qua b\u01b0u \u0111i\u1ec7n:<\/span><\/p>\n

C\u00e1c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf (Quy\u1ebft \u0111\u1ecbnh, V\u0103n b\u1ea3n, Th\u00f4ng b\u00e1o\u2026) g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n nh\u01b0ng b\u01b0u \u0111i\u1ec7n tr\u1ea3 l\u1ea1i do kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c do \u0111\u1ecba ch\u1ec9 kh\u00f4ng t\u1ed3n t\u1ea1i, v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 ph\u1eadn n\u00e0o th\u00ec b\u1ed9 ph\u1eadn \u0111\u00f3 (ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 tr\u1ea3 l\u1ea1i c\u1ee7a b\u01b0u \u0111i\u1ec7n) ph\u1ea3i l\u1eadp Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft\u00a0<\/span>m\u1eabu s\u1ed1 01\/QTr-TTr\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y chuy\u1ec3n B\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c minh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

1.3. C\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd:<\/span><\/p>\n

B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0 khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p th\u00f4ng tin v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd: th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u0103n b\u1ea3n \u201c\u0111\u1ebfn\u201d (\u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a c\u01a1 quan thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 nh\u1eadn) v\u00e0 chuy\u1ec3n ngay trong ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ebfn ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo cho B\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111\u1ec3 ti\u1ebfn h\u00e0nh x\u00e1c minh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

1.4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n (thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang ti\u1ebfn h\u00e0nh x\u00e1c minh th\u1ef1c t\u1ebf t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh \u0111i\u1ec3m 1.1, 1.2, 1.3 m\u1ee5c n\u00e0y) c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec:<\/span><\/p>\n

C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n (B\u1ed9 ph\u1eadn ki\u1ec3m tra) ph\u1ea3i th\u00f4ng b\u00e1o cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1ec1 vi\u1ec7c \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo\u00a0<\/span>m\u1eabu s\u1ed1 26\/TB-\u0110KT\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a095\/2016\/TT-BTC\u00a0ch\u1eadm nh\u1ea5t trong 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 c\u1ea3nh b\u00e1o cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c bi\u1ebft. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, th\u00ec Th\u00f4ng b\u00e1o \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

1.5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111i nh\u01b0ng qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh kh\u00f4ng \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u1ebfn theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 95\/2016\/TT-BTC. B\u1ed9 ph\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u1ebfn c\u0103n c\u1ee9 h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf chuy\u1ec3n \u0111i v\u00e0 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 l\u1eadp Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft chuy\u1ec3n B\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c minh n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u1ebfn.<\/span><\/p>\n

1.6. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 th\u00f4ng tin ph\u1ea3n h\u1ed3i, kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

C\u00e1c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf (Quy\u1ebft \u0111\u1ecbnh, V\u0103n b\u1ea3n, Th\u00f4ng b\u00e1o\u2026) g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n nh\u01b0ng kh\u00f4ng c\u00f3 th\u00f4ng tin ph\u1ea3n h\u1ed3i, kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00ec sau 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi v\u0103n b\u1ea3n, v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 ph\u1eadn n\u00e0o th\u00ec B\u1ed9 ph\u1eadn \u0111\u00f3 l\u1eadp Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft\u00a0<\/span>m\u1eabu s\u1ed1 01\/QTr-TTr\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y chuy\u1ec3n B\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c minh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

1.7. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c: (n\u1ebfu c\u1ea7n ph\u1ea3i x\u00e1c minh).<\/span><\/p>\n

2. X\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/b><\/p>\n

2.1. B\u1ed9 ph\u1eadn ki\u1ec3m tra:<\/span><\/p>\n

a) Th\u00e0nh l\u1eadp T\u1ed5 x\u00e1c minh bao g\u1ed3m t\u1eeb 02 (hai) c\u00f4ng ch\u1ee9c tr\u1edf l\u00ean (ho\u1eb7c 01 (m\u1ed9t) c\u00f4ng ch\u1ee9c B\u1ed9 ph\u1eadn ki\u1ec3m tra, 01 (m\u1ed9t) c\u00f4ng ch\u1ee9c b\u1ed9 ph\u1eadn \u0111\u1ec1 ngh\u1ecb x\u00e1c minh) \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u00e1c minh,\u00a0<\/i>tr\u00ecnh l\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf (Chi c\u1ee5c Thu\u1ebf) k\u00fd gi\u1ea5y gi\u1edbi thi\u1ec7u \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ho\u1eb7c c\u01a1 quan c\u00f4ng an tr\u00ean \u0111\u1ecba b\u00e0n n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng kinh doanh) th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd c\u00f3 \u0111\u1ecba \u0111i\u1ec3m xa n\u01a1i c\u01a1 quan thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf, B\u1ed9 ph\u1eadn ki\u1ec3m tra c\u00f3 th\u1ec3 \u0111\u1ec1 ngh\u1ecb Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf x\u00e1c minh theo\u00a0<\/span>m\u1eabu s\u1ed1 02\/QTr-TTr\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng trong khu c\u00f4ng nghi\u1ec7p (\u0111ang \u0111\u01b0\u1ee3c Ban qu\u1ea3n l\u00fd c\u00e1c Khu c\u00f4ng nghi\u1ec7p qu\u1ea3n l\u00fd theo ch\u1ee9c n\u0103ng) th\u00ec khi th\u1ef1c hi\u1ec7n x\u00e1c minh theo y\u00eau c\u1ea7u c\u00f3 th\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p \u0111\u1ec3 x\u00e1c minh.<\/span><\/p>\n

b) Trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 c\u1ee7a c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan chuy\u1ec3n \u0111\u1ebfn, T\u1ed5 x\u00e1c minh ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ea3i ho\u00e0n th\u00e0nh x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd: T\u1ed5 x\u00e1c minh l\u1eadp Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo\u00a0<\/span>m\u1eabu s\u1ed1 15\/BB-BKD\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a095\/2016\/TT-BTC\u00a0v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd x\u00e1c nh\u1eadn v\u00e0o Bi\u00ean b\u1ea3n, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd: T\u1ed5 x\u00e1c minh ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng l\u1eadp Bi\u00ean b\u1ea3n x\u00e1c minh trong \u0111\u00f3 n\u00eau r\u00f5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo\u00a0<\/span>m\u1eabu s\u1ed1 15\/BB-BKD\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a095\/2016\/TT-BTC\u00a0c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

K\u1ebft qu\u1ea3 x\u00e1c minh, B\u1ed9 ph\u1eadn ki\u1ec3m tra \u0111i\u1ec1n v\u00e0o Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft, chuy\u1ec3n cho B\u1ed9 ph\u1eadn KK&KTT v\u00e0 B\u1ed9 ph\u1eadn \u0111\u00e3 g\u1eedi Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft theo\u00a0<\/span>m\u1eabu 01\u00a0ban h\u00e0nh k\u00e8m theo quy tr\u00ecnh n\u00e0y trong ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c chuy\u1ec3n cho c\u1ea3 B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9, B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd n\u1ee3.<\/span><\/p>\n

2.2. B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9:<\/span><\/p>\n

C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd do B\u1ed9 ph\u1eadn ki\u1ec3m tra chuy\u1ec3n \u0111\u1ebfn, B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 x\u00e1c \u0111\u1ecbnh t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1ed3m: th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n; b\u00e1o c\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3); th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3); \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3); b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n bao g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (n\u1ebfu c\u00f3), h\u00f3a \u0111\u01a1n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf (n\u1ebfu c\u00f3), chuy\u1ec3n B\u1ed9 ph\u1eadn ki\u1ec3m tra trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn Phi\u1ebfu chuy\u1ec3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft \u0111\u1ec3 B\u1ed9 ph\u1eadn ki\u1ec3m tra ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo n\u1ed9i dung Quy tr\u00ecnh n\u00e0y.<\/span><\/p>\n

2.3. B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3:<\/span><\/p>\n

C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd do B\u1ed9 ph\u1eadn ki\u1ec3m tra chuy\u1ec3n \u0111\u1ebfn, B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3 c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, x\u00e1c \u0111\u1ecbnh ngay c\u00e1c kho\u1ea3n thu\u1ebf c\u00f2n n\u1ee3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u00ednh \u0111\u1ebfn ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, chuy\u1ec3n B\u1ed9 ph\u1eadn ki\u1ec3m tra trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn Phi\u1ebfu chuy\u1ec3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3i quy\u1ebft \u0111\u1ec3 B\u1ed9 ph\u1eadn ki\u1ec3m tra ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo n\u1ed9i dung Quy tr\u00ecnh n\u00e0y.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o, c\u1eadp nh\u1eadt v\u00e0 c\u00f4ng khai th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/b><\/p>\n

3.1. B\u1ed9 ph\u1eadn ki\u1ec3m tra:<\/span><\/p>\n

a) C\u0103n c\u1ee9 v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf, v\u1ec1 ho\u00e1 \u0111\u01a1n tr\u00ean c\u00e1c \u1ee9ng d\u1ee5ng c\u1ee7a ng\u00e0nh Thu\u1ebf, c\u1ee7a B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd n\u1ee3, B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 cung c\u1ea5p v\u00e0 Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean bi\u00ean b\u1ea3n, B\u1ed9 ph\u1eadn ki\u1ec3m tra d\u1ef1 th\u1ea3o v\u00e0 tr\u00ecnh l\u00e3nh \u0111\u1ea1o c\u01a1 quan thu\u1ebf k\u00fd ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo\u00a0<\/span>m\u1eabu s\u1ed1 03\/QTr-TTr\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y.<\/span><\/p>\n

b) Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c g\u1eedi b\u1eb1ng \u0111\u01b0\u1eddng c\u00f4ng v\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd; \u0111\u1ecba ch\u1ec9 h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa v\u00e0 \u0111\u1ecba ch\u1ec9 hi\u1ec7n t\u1ea1i c\u1ee7a: ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty h\u1ee3p danh; \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng (n\u1ebfu c\u00f3) v\u00e0 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u01b0 tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) \u0111\u1ed3ng th\u1eddi g\u1eedi cho c\u00e1c b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng (B\u1ed9 ph\u1eadn Tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3, B\u1ed9 ph\u1eadn K\u00ea khai & k\u1ebf to\u00e1n thu\u1ebf, B\u1ed9 ph\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9, B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3\u2026 thu\u1ed9c C\u1ee5c Thu\u1ebf (Chi c\u1ee5c Thu\u1ebf)) v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan (c\u01a1 quan H\u1ea3i quan; c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh; Vi\u1ec7n Ki\u1ec3m s\u00e1t; c\u01a1 quan c\u00f4ng an; c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng tr\u00ean \u0111\u1ecba b\u00e0n; c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng) ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y k\u00fd Th\u00f4ng b\u00e1o.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan \u0111\u00e3 c\u00f3 Quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec Th\u00f4ng b\u00e1o \u0111\u1ed3ng th\u1eddi g\u1eedi cho \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec Th\u00f4ng b\u00e1o \u0111\u1ed3ng th\u1eddi g\u1eedi cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

3.2. B\u1ed9 ph\u1eadn K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf:<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd do B\u1ed9 ph\u1eadn ki\u1ec3m tra chuy\u1ec3n \u0111\u1ebfn, th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd (tr\u1ea1ng th\u00e1i 06) v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0\u0111i\u1ec3m 1.1.7, M\u1ee5c I, ph\u1ea7n II Quy tr\u00ecnh qu\u1ea3n l\u00fd khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 k\u1ebf to\u00e1n thu\u1ebf ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 879\/Q\u0110-TCT\u00a0ngay trong ng\u00e0y ho\u1eb7c ch\u1eadm nh\u1ea5t v\u00e0o \u0111\u1ea7u gi\u1edd c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec B\u1ed9 ph\u1eadn K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u1eadp nh\u1eadt \u0111\u1ed3ng th\u1eddi tr\u1ea1ng th\u00e1i kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

3.3. B\u1ed9 ph\u1eadn tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3:<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd do B\u1ed9 ph\u1eadn ki\u1ec3m tra chuy\u1ec3n \u0111\u1ebfn c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin l\u00ean Website c\u1ee7a C\u1ee5c Thu\u1ebf v\u00e0 k\u1ebft n\u1ed1i v\u1edbi Website c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ngay trong ng\u00e0y ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y h\u00f4m sau \u0111\u1ed3ng th\u1eddi ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed, \u0111\u00e0i ph\u00e1t thanh, truy\u1ec1n h\u00ecnh \u0111\u1ecba ph\u01b0\u01a1ng th\u00f4ng b\u00e1o c\u00f4ng khai n\u1ed9i dung ghi tr\u00ean Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c bi\u1ebft ph\u00f2ng ng\u1eeba v\u00e0 tr\u00e1nh b\u1ecb l\u1ee3i d\u1ee5ng.<\/span><\/p>\n

3.4. B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9:<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd do B\u1ed9 ph\u1eadn ki\u1ec3m tra chuy\u1ec3n \u0111\u1ebfn c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (lo\u1ea1i, m\u1eabu, k\u00fd hi\u1ec7u) c\u00f2n t\u1ed3n ch\u01b0a khai b\u00e1o s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf (theo b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n k\u1ef3 cu\u1ed1i c\u00f9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ho\u00e1 \u0111\u01a1n kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf (n\u1ebfu c\u00f3) tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o n\u00e0y). \u0110\u1ed3ng th\u1eddi, c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin l\u00ean Website Tra c\u1ee9u h\u00f3a \u0111\u01a1n, n\u1ed9i dung th\u00f4ng tin g\u1ed3m: s\u1ed1 th\u00f4ng b\u00e1o, ng\u00e0y th\u00f4ng b\u00e1o, t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (lo\u1ea1i, m\u1eabu, k\u00fd hi\u1ec7u), ng\u00e0y h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng t\u1eeb th\u1eddi \u0111i\u1ec3m ghi tr\u00ean Th\u00f4ng b\u00e1o n\u00e0y v\u1ec1 sau th\u00ec kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT.<\/span><\/p>\n

4. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/span><\/b><\/p>\n

4.1. \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd:<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c th\u00f4ng b\u00e1o c\u00f4ng khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo m\u1ee5c 3 n\u00eau tr\u00ean, c\u00e1c B\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng c\u00f3 li\u00ean quan ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ngay c\u00e1c bi\u1ec7n ph\u00e1p sau, c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9:<\/span><\/p>\n

a1) Kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

a2) D\u1eebng ngay vi\u1ec7c b\u00e1n ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf) kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a3) Th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng qua h\u1ec7 th\u1ed1ng trung gian c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ed5 ch\u1ee9c n\u00e0y d\u1eebng kh\u00f4ng l\u1eadp ho\u00e1 \u0111\u01a1n v\u00e0 truy\u1ec1n cho ng\u01b0\u1eddi mua.<\/i><\/span><\/p>\n

a4) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 u\u1ef7 nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp ho\u00e1 \u0111\u01a1n cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o ngay cho b\u00ean \u0111\u01b0\u1ee3c u\u1ef7 nhi\u1ec7m d\u1eebng l\u1eadp ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

a5) Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 ph\u1eadn ki\u1ec3m tra ho\u1eb7c c\u1ee7a c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng chuy\u1ec3n \u0111\u1ebfn k\u1ebft lu\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n th\u00ec B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111\u01b0a l\u00ean Website Tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111\u0103ng th\u00f4ng tin v\u1ec1 c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p n\u00e0y.<\/span><\/p>\n

b) B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3:<\/span><\/p>\n

b1) Ph\u00e2n lo\u1ea1i ti\u1ec1n thu\u1ebf n\u1ee3 theo quy tr\u00ecnh Qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a01401\/Q\u0110-TCT\u00a0ng\u00e0y 28 th\u00e1ng 7 n\u0103m 2015 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b2) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo\u00a0\u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 s\u1ed1 215\/2013\/TT-BTC\u00a0ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

c) B\u1ed9 ph\u1eadn ki\u1ec3m tra:<\/span><\/p>\n

c1) C\u00f3 v\u0103n b\u1ea3n g\u1eedi ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd) m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec1 ngh\u1ecb ng\u00e2n h\u00e0ng sao k\u00ea giao d\u1ecbch theo c\u00e1c th\u00f4ng tin sau:<\/span><\/p>\n

T\u00ean C\u00f4ng ty chuy\u1ec3n ti\u1ec1n, Ng\u00e2n h\u00e0ng m\u1edf TK, s\u1ed1 TK, s\u1ed1 \u0111\u0103ng k\u00fd kinh doanh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n TK m\u1edf c\u00f9ng h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng), chi ti\u1ebft ng\u00e0y giao d\u1ecbch, s\u1ed1 ti\u1ec1n giao d\u1ecbch.<\/span><\/p>\n

c2) C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 sao k\u00ea giao d\u1ecbch t\u1ea1i ng\u00e2n h\u00e0ng ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (b\u00ean mua) c\u00f3 giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean mua c\u00f3 giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, B\u1ed9 ph\u1eadn ki\u1ec3m tra c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung chuy\u1ec3n ti\u1ec1n thanh to\u00e1n c\u1ee7a b\u00ean mua cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng, c\u00f3 v\u0103n b\u1ea3n g\u1eedi b\u00ean mua \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh t\u1eebng l\u1ea7n thanh to\u00e1n c\u1ee7a c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n, sau \u0111\u00f3 \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng xem c\u00e1c s\u1ed1 ho\u00e1 \u0111\u01a1n n\u00e0y \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra ch\u01b0a nh\u1eb1m ph\u00e1t hi\u1ec7n vi\u1ec7c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n x\u1eed l\u00fd c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh b\u00ean mua c\u00f3 giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c c\u01a1 quan thu\u1ebf kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1. B\u1ed9 ph\u1eadn ki\u1ec3m tra chuy\u1ec3n th\u00f4ng tin giao d\u1ecbch theo c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean cho C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd b\u00ean mua \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb b\u00ean mua gi\u1ea3i tr\u00ecnh v\u00e0 \u0111\u1ed1i chi\u1ebfu ti\u1ebfp theo tr\u00ecnh t\u1ef1 n\u00eau tr\u00ean.<\/span><\/p>\n

c3) Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf k\u1ebft lu\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng m\u1ed9t s\u1ed1 ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n th\u00ec B\u1ed9 ph\u1eadn ki\u1ec3m tra, thanh tra th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

\u2013 Chuy\u1ec3n to\u00e0n b\u1ed9 n\u1ed9i dung n\u00eau tr\u00ean cho B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 \u0111\u1ec3 \u0111\u01b0a l\u00ean Website Tra c\u1ee9u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

\u2013 Th\u1ed1ng k\u00ea, ph\u00e2n lo\u1ea1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 mua ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n theo t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng, c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan \u0111\u1ec3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n bi\u1ebft v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u2013 L\u1eadp v\u0103n b\u1ea3n (k\u00e8m theo b\u1ea3ng th\u1ed1ng k\u00ea n\u00eau tr\u00ean) b\u00e1o c\u00e1o, ki\u1ebfn ngh\u1ecb c\u01a1 quan C\u00f4ng an v\u00e0 Vi\u1ec7n ki\u1ec3m s\u00e1t c\u00f9ng c\u1ea5p \u0111\u1ec3 c\u00e1c c\u01a1 quan n\u00e0y c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u00e1n ho\u00e1 \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/p>\n

\u2013 \u00c1p d\u1ee5ng ngay c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua, b\u00e1n ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c4) C\u00e1c B\u1ed9 ph\u1eadn khi ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua) c\u00f3 k\u00ea khai kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf ho\u1eb7c h\u1ea1ch to\u00e1n chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi nh\u1eefng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh (ho\u1eb7c mua) nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng n\u00eau t\u1ea1i Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau k\u1ef3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec ph\u1ed1i h\u1ee3p x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m 2 c\u00f4ng v\u0103n s\u1ed1 11797\/BTC-TCT\u00a0ng\u00e0y 22\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng v\u0103n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/span><\/p>\n

4.2. \u0110\u1ed1i v\u1edbi C\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan:<\/span><\/p>\n

a) Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c c\u01a1 quan thu\u1ebf m\u00ecnh qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec B\u1ed9 ph\u1eadn K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n. \u0110\u1ed3ng th\u1eddi, chuy\u1ec3n th\u00f4ng b\u00e1o cho c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan (B\u1ed9 ph\u1eadn ki\u1ec3m tra, B\u1ed9 ph\u1eadn Tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3, B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9, B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd n\u1ee3) \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Quy tr\u00ecnh n\u00e0y.<\/span><\/p>\n

b) Th\u01b0\u1eddng xuy\u00ean tra c\u1ee9u th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c k\u1ecbp th\u1eddi c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd; c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 nh\u1eefng ho\u00e1 \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, ch\u01b0a s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ec9 \u0111\u1ea1o c\u00e1c b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng ki\u1ec3m so\u00e1t, ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua) s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n n\u00e0y.<\/span><\/p>\n

c) Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ho\u1eb7c qua tra c\u1ee9u th\u00f4ng tin tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh Thu\u1ebf v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua) thu\u1ed9c c\u01a1 quan thu\u1ebf m\u00ecnh tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00f3 giao d\u1ecbch t\u1ea1i ng\u00e2n h\u00e0ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ghi ng\u00e0y tr\u00ean ho\u00e1 \u0111\u01a1n t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1ec1 sau, ho\u1eb7c khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan v\u00e0 c\u00e1c ng\u00e0nh ch\u1ee9c n\u0103ng chuy\u1ec3n \u0111\u1ebfn k\u1ebft lu\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p ho\u00e1 \u0111\u01a1n, C\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua nh\u01b0 sau:<\/span><\/p>\n

c1) C\u00f3 bi\u1ec7n ph\u00e1p ki\u1ec3m tra, x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

c2) Th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb (ho\u1eb7c ho\u00e0n) thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a nh\u1eefng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.<\/span><\/p>\n

c3) Ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT, thu\u1ebf TNDN m\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 chi\u1ebfm \u0111o\u1ea1t c\u1ee7a nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng nh\u1eefng ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p n\u00eau tr\u00ean v\u00e0 ra Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i ngay s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3.<\/span><\/p>\n

c4) C\u0103n c\u1ee9 t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi mua), \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m theo quy \u0111\u1ecbnh; tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m nghi\u00eam tr\u1ecdng th\u00ec l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan ph\u00e1p lu\u1eadt \u0111i\u1ec1u tra x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

5. Kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/b><\/p>\n

5.1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf t\u00ecnh tr\u1ea1ng c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ch\u01b0a ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh; c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c ch\u01b0a ban h\u00e0nh v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 cam k\u1ebft thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ch\u1ea5p h\u00e0nh vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

5.2. X\u1eed l\u00fd kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3:<\/span><\/p>\n

5.2.1 B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0 khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn: th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u0103n b\u1ea3n \u201c\u0111\u1ebfn\u201d (\u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a c\u01a1 quan thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 nh\u1eadn) v\u00e0 chuy\u1ec3n ngay trong ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ebfn ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo cho B\u1ed9 ph\u1eadn K\u00ea khai k\u1ebf to\u00e1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi sao g\u1eedi cho c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan: Qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9, Qu\u1ea3n l\u00fd n\u1ee3 , Ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n

5.2.2 B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9:<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n do B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0 chuy\u1ec3n \u0111\u1ebfn, trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c: x\u00e1c \u0111\u1ecbnh t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, chuy\u1ec3n k\u1ebft qu\u1ea3 cho B\u1ed9 ph\u1eadn k\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n

5.2.3 B\u1ed9 ph\u1eadn Qu\u1ea3n l\u00fd n\u1ee3:<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n do B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0 chuy\u1ec3n \u0111\u1ebfn, trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c: x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) chuy\u1ec3n k\u1ebft qu\u1ea3 cho B\u1ed9 ph\u1eadn k\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n

5.2.4. B\u1ed9 ph\u1eadn ki\u1ec3m tra thu\u1ebf:<\/span><\/p>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n do B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0 chuy\u1ec3n \u0111\u1ebfn, trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c: th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 l\u1eadp Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00fd x\u00e1c nh\u1eadn v\u00e0o Bi\u00ean b\u1ea3n), chuy\u1ec3n k\u1ebft qu\u1ea3 cho B\u1ed9 ph\u1eadn K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf.<\/span><\/p>\n

5.2.5. B\u1ed9 ph\u1eadn K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf:<\/span><\/p>\n

\u2013 Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n do B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0 v\u00e0 c\u00e1c B\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan chuy\u1ec3n \u0111\u1ebfn, trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c: l\u1eadp danh s\u00e1ch c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n thi\u1ebfu, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), g\u1eedi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

\u2013 Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5p h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

+ L\u1eadp Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0<\/span><\/a>m\u1eabu s\u1ed1 19\/TB-\u0110KT\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a095\/2016\/TT-BTC\u00a0ng\u00e0y 28\/6\/2016, g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

+ In l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p b\u1ea3n g\u1ed1c cho c\u01a1 quan thu\u1ebf theo h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

+ Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd; \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty h\u1ee3p danh; \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng \u2013 n\u1ebfu c\u00f3); c\u01a1 quan c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, Vi\u1ec7n Ki\u1ec3m s\u00e1t, c\u01a1 quan C\u00f4ng an tr\u00ean \u0111\u1ecba b\u00e0n; c\u01a1 quan c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

Ph\u1ea7n III<\/span><\/b><\/p>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/b><\/p>\n

1. C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/b><\/p>\n

\u2013 C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ec3 k\u1ecbp th\u1eddi th\u00f4ng b\u00e1o, \u0111\u01b0a l\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh Thu\u1ebf v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ng\u0103n ch\u1eb7n h\u1eadu qu\u1ea3.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 th\u00f4ng b\u00e1o l\u00ean Website c\u1ee7a C\u1ee5c Thu\u1ebf v\u00e0 k\u1ebft n\u1ed1i v\u1edbi Website c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf khai b\u00e1o l\u1ea1i th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 20<\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1\u00a095\/2016\/TT-BTC\u00a0ng\u00e0y 28\/6\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng t\u1ea1i Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC\u00a0ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP\u00a0ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

2.\u00a0<\/span><\/b>Quy tr\u00ecnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Th\u1ee7 tr\u01b0\u1edfng c\u00e1c V\u1ee5, \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf; C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; Chi c\u1ee5c Thu\u1ebf c\u00e1c qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Quy tr\u00ecnh n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n. C\u00e1c n\u1ed9i dung kh\u00f4ng quy \u0111\u1ecbnh trong Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/span><\/p>\n

4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u1ea5n \u0111\u1ec1 v\u01b0\u1edbng m\u1eafc c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf (qua V\u1ee5 Thanh tra) \u0111\u1ec3 nghi\u00ean c\u1ee9u b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Quy tr\u00ecnh cho ph\u00f9 h\u1ee3p.\/.<\/span><\/p>\n\n\n\n
\n

C\u01a0 QUAN THU\u1ebe
PH\u00d2NG\/\u0110\u1ed8I \u2026.<\/b>
\u2014\u2014\u2013<\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1:01\/QTr-TTr
(Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 438\/Q\u0110-TCT ng\u00e0y 05\/4\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PHI\u1ebeU \u0110\u1ec0 NGH\u1eca GI\u1ea2I QUY\u1ebeT<\/span><\/b><\/p>\n

V\u1ec1 vi\u1ec7c: X\u00e1c minh \u0111\u1ecba \u0111i\u1ec3m tr\u1ee5 s\u1edf c\u1ee7a NNT<\/span><\/b><\/p>\n

K\u00ednh g\u1eedi: Ph\u00f2ng\\\u0110\u1ed9i Ki\u1ec3m tra Thu\u1ebf<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt.<\/span><\/p>\n

K\u00ednh \u0111\u1ec1 ngh\u1ecb: Ph\u00f2ng\\\u0110\u1ed9i Ki\u1ec3m tra Thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh \u0111\u1ecba \u0111i\u1ec3m tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty \u2026\u2026\u2026\u2026<\/span><\/p>\n

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

\u0110\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh: s\u1ed1\u2026 ng\u00e0y c\u1ea5p \u2026 c\u01a1 quan c\u1ea5p<\/span><\/p>\n

Ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

T\u00ean ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

Ch\u1ee9c v\u1ee5: \u2026; CMND\/H\u1ed9 chi\u1ebfu s\u1ed1: \u2026\u2026; Ng\u00e0y c\u1ea5p:\u2026\u2026.. N\u01a1i c\u1ea5p: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

N\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

L\u00fd do: (n\u00eau l\u00fd do c\u1ea7n x\u00e1c minh quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 438\/Q\u0110- TCT ng\u00e0y 05\/4\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf)<\/span><\/p>\n

Th\u1eddi h\u1ea1n tr\u1ea3 l\u1eddi: <5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb n\u00e0y>.<\/i><\/span><\/p>\n

Xin tr\u00e2n tr\u1ecdng c\u1ea3m \u01a1n v\u00e0 r\u1ea5t mong nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 ph\u1ed1i h\u1ee3p.\/.<\/span><\/p>\n\n\n\n
\n

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

\n

\u2026, Ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026
<\/i>PH\u1ee4 TR\u00c1CH B\u1ed8 PH\u1eacN
<\/b>(Ch\u1eef k\u00fd)<\/i>
H\u1ecd v\u00e0 t\u00ean<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ph\u1ea7n ghi k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft:<\/span><\/u><\/b><\/p>\n

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

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

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

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

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

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

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

\n

\u2026, ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026
<\/i>PH\u1ee4 TR\u00c1CH B\u1ed8 PH\u1eacN
<\/b>(Ch\u1eef k\u00fd)<\/i>
H\u1ecd v\u00e0 t\u00ean<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

\n

M\u1eabu s\u1ed1:02\/QTr-TTr
(Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 438\/Q\u0110-TCT ng\u00e0y 05\/4\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

T\u1ed4NG C\u1ee4C THU\u1ebe
C\u1ee4C THU\u1ebe \u2026.
\u2014\u2014\u2013<\/b><\/p>\n<\/td>\n

\n

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

\n

S\u1ed1: \u2026.\/CT-\u2026.
V\u1ec1 vi\u1ec7c: X\u00e1c minh \u0111\u1ecba \u0111i\u1ec3m tr\u1ee5 s\u1edf c\u1ee7a NNT<\/p>\n<\/td>\n

\n

\u2026\u2026, ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

K\u00ednh g\u1eedi: Chi c\u1ee5c Thu\u1ebf \u2026\u2026<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt.<\/span><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\/Q\u0110-TCT ng\u00e0y \u2026\/\u2026\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy tr\u00ecnh quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng b\u00e1o c\u00f4ng khai th\u00f4ng tin, x\u1eed l\u00fd v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb: Chi c\u1ee5c Thu\u1ebf \u2026\u2026 th\u1ef1c hi\u1ec7n x\u00e1c minh \u0111\u1ecba \u0111i\u1ec3m tr\u1ee5 s\u1edf c\u1ee7a C\u00f4ng ty \u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

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

\u0110\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh: s\u1ed1\u2026 ng\u00e0y c\u1ea5p \u2026 c\u01a1 quan c\u1ea5p\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

Ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

T\u00ean ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

Ch\u1ee9c v\u1ee5: \u2026; CMND\/H\u1ed9 chi\u1ebfu s\u1ed1: \u2026\u2026; Ng\u00e0y c\u1ea5p:\u2026\u2026.. N\u01a1i c\u1ea5p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

N\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

L\u00fd do: (n\u00eau l\u00fd do c\u1ea7n x\u00e1c minh quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\/Q\u0110- TCT ng\u00e0y \u2026\/\u2026\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf)<\/span><\/p>\n

Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh, l\u1eadp Bi\u00ean b\u1ea3n v\u00e0 g\u1eedi v\u1ec1 C\u1ee5c Thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\/Q\u0110-TCT ng\u00e0y \u2026\/\u2026\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.\/.<\/i><\/span><\/p>\n

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

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

\n

\u2026, ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026
<\/i>L\u00c3NH \u0110\u1ea0O C\u1ee4C THU\u1ebe
<\/b>(Ch\u1eef k\u00fd, \u0110\u00f3ng d\u1ea5u)<\/i>
H\u1ecd v\u00e0 t\u00ean<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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

\n

M\u1eabu s\u1ed1:03\/QTr-TTr
(Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026\/Q\u0110 -TCT ng\u00e0y \u2026\/\u2026\/2017 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf<\/i>)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

T\u1ed4NG C\u1ee4C THU\u1ebe\/C\u1ee4C THU\u1ebe \u2026
C\u1ee4C THU\u1ebe\/CHI C\u1ee4C THU\u1ebe: \u2026
\u2014\u2014\u2013<\/b><\/p>\n<\/td>\n

\n

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

\n

S\u1ed1: \u2026\u2026\/TB-CT(CCT)<\/p>\n<\/td>\n

\n

\u2026\u2026, ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

TH\u00d4NG B\u00c1O<\/span><\/b><\/p>\n

V\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/span><\/b><\/p>\n

C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n x\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ng\u00e0y \u2026. \u2026.,<\/span><\/p>\n

C\u1ee5c Thu\u1ebf (ho\u1eb7c Chi c\u1ee5c Thu\u1ebf) \u2026\u2026\u2026\u2026\u2026\u2026\u2026., th\u00f4ng b\u00e1o:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

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

\u0110\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh: s\u1ed1\u2026 ng\u00e0y c\u1ea5p \u2026 c\u01a1 quan c\u1ea5p\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

Ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

T\u00ean ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

Ch\u1ee9c v\u1ee5: \u2026; CMND\/H\u1ed9 chi\u1ebfu s\u1ed1: \u2026\u2026; Ng\u00e0y c\u1ea5p:\u2026\u2026.. N\u01a1i c\u1ea5p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

N\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau tr\u00ean kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1eeb ng\u00e0y \u2026\/\u2026\/\u2026 <ng\u00e0y ghi tr\u00ean bi\u00ean b\u1ea3n> nh\u01b0ng kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

1.T\u00ecnh h\u00ecnh k\u00ea khai thu\u1ebf:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

2. T\u00ecnh h\u00ecnh n\u1ee3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn ng\u00e0y \u2026\/\u2026\/\u2026 nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n\n
\n

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

\n

Lo\u1ea1i ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p<\/b><\/p>\n<\/td>\n

\n

M\u00e3 Ti\u1ec3u m\u1ee5c<\/b><\/p>\n<\/td>\n

\n

S\u1ed1 ti\u1ec1n n\u1ee3<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

T\u1ed5ng c\u1ed9ng<\/b><\/p>\n<\/td>\n

\n

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

\n

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

3. T\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n:<\/span><\/p>\n

Theo Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n k\u1ef3 \u2026 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf ng\u00e0y \u2026\/\u2026\/\u2026, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 hu\u1ef7 ho\u00e1 \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf ng\u00e0y\u2026\/\u2026\/\u2026sau ng\u00e0y g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n k\u1ef3 \u2026v\u00e0 tr\u01b0\u1edbc ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o n\u00e0y (n\u1ebfu c\u00f3), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n t\u1ed3n c\u00e1c ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh (ho\u1eb7c mua c\u1ee7a c\u01a1 quan thu\u1ebf) nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n
\n

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

\n

T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

T\u1eeb s\u1ed1 \u2013 \u0111\u1ebfn s\u1ed1<\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

C\u00e1c ho\u00e1 \u0111\u01a1n tr\u00ean kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u00e0y v\u1ec1 sau.<\/span><\/p>\n

4. C\u00e1c th\u00f4ng tin kh\u00e1c:<\/span><\/p>\n

C\u1ee5c Thu\u1ebf (Chi c\u1ee5c Thu\u1ebf)\u2026xin th\u00f4ng b\u00e1o \u0111\u1ec3 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
\n

N\u01a1i nh\u1eadn:<\/i><\/b>
\u2013 TTHT, KK&KTT, QLAC, QLN\u2026
\u2013 \u2026;
\u2013 L\u01b0u: VT, Ktra
(1): Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eeba \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n

\n

QUY\u1ec0N H\u1ea0N, CH\u1ee8C V\u1ee4 C\u1ee6A NG\u01af\u1edcI K\u00dd(1)<\/sup><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Quy tr\u00ecnh x\u1eed l\u00fd doanh nghi\u1ec7p b\u1ecf tr\u1ed1n theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 438\/Q\u0110-TCT<\/p>\n

\u00bb Lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n lu\u1eadt thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Quy\u1ebft \u0111\u1ecbnh 438\/Q\u0110-TCT 2017 v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy tr\u00ecnh quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng b\u00e1o c\u00f4ng khai th\u00f4ng tin, x\u1eed l\u00fd v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.\u00a0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/39677"}],"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=39677"}],"version-history":[{"count":2,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/39677\/revisions"}],"predecessor-version":[{"id":39680,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/39677\/revisions\/39680"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=39677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=39677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=39677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}