{"id":43935,"date":"2025-01-23T08:34:00","date_gmt":"2025-01-23T01:34:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=43935"},"modified":"2025-06-23T09:17:21","modified_gmt":"2025-06-23T02:17:21","slug":"nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-nd-123-2020-nd-cp-ve-hoa-don-chung-tu","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-nd-123-2020-nd-cp-ve-hoa-don-chung-tu\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung N\u0110 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb"},"content":{"rendered":"\n

Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/6\/2025.\u00a0<\/p>\n

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

\n

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

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S\u1ed1: 70\/2025\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N<\/i>\u1ed9i, ng<\/span><\/i>\u00e0y 20 th\u00e1ng 3 n\u0103m 2025<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0<\/span>123\/2020\/N\u0110-CP\u00a0NG\u00c0Y 19 TH\u00c1NG 10 N\u0102M 2020 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 18 th\u00e1ng 02 n\u0103m 2025;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt D\u1ef1 tr\u1eef qu\u1ed1c gia, Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh\u00a0ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2024;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf\u00a0ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2024;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt K\u1ebf to\u00e1n\u00a0ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed\u00a0ng\u00e0y 22 th\u00e1ng 6 n\u0103m 2023;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin\u00a0ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/span><\/i><\/p>\n

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

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/i><\/p>\n

<\/a>\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><\/p>\n

<\/a>1. B\u1ed5 sung \u0111i\u1ec3m e v\u00e0o<\/span>\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201ce) Nh\u00e0 cung c<\/span>\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr<\/span>\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v<\/span>\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh<\/span>\u00e1c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.\u201d<\/p>\n

2. B<\/span>\u1ed5 sung \u0111i\u1ec3m c, \u0111i\u1ec3m d v<\/span>\u00e0o\u00a0<\/a>kho\u1ea3n 2; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 5, kho\u1ea3n 11, kho\u1ea3n 12\u00a0v\u00e0 b\u1ed5 sung kho\u1ea3n 14 v\u00e0o\u00a0<\/a>\u0110i\u1ec1u 3\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) B\u1ed5 sung \u0111i\u1ec3m c, \u0111i\u1ec3m d v\u00e0o<\/span>\u00a0<\/a>kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201cc) H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n c<\/span>\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf (sau \u0111<\/span>\u00e2y g\u1ecdi l<\/span>\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n) l<\/span>\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c<\/span>\u00f3 th\u1ec3 truy xu\u1ea5t, k<\/span>\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n do t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng t<\/span>\u00ednh ti\u1ec1n, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>.<\/p>\n

d) M\u00e1y t\u00ednh ti<\/span>\u1ec1n l<\/span>\u00e0 h\u1ec7 th\u1ed1ng t<\/span>\u00ednh ti\u1ec1n bao g\u1ed3m m\u1ed9t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u1ed3ng b\u1ed9 ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi nhau b\u1eb1ng gi\u1ea3i ph<\/span>\u00e1p c\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin c\u00f3 ch\u1ee9c n\u0103ng chung nh\u01b0: t<\/span>\u00ednh ti\u1ec1n, l\u01b0u tr\u1eef c<\/span>\u00e1c giao d\u1ecbch b<\/span>\u00e1n h\u00e0ng, s\u1ed1 li\u1ec7u b<\/span>\u00e1n h\u00e0ng.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 5\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Ch<\/span>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c do t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, ph\u00e1p lu\u1eadt\u00a0thu\u1ebf.\u201d<\/span><\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 11, kho\u1ea3n 12\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c11. Ti\u00eau h<\/span>\u1ee7y h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/p>\n

a) Ti\u00eau h<\/span>\u1ee7y h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l<\/span>\u00e0 bi\u1ec7n ph<\/span>\u00e1p l\u00e0m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i tr<\/span>\u00ean h\u1ec7 th\u1ed1ng th<\/span>\u00f4ng tin, kh\u00f4ng th\u1ec3 truy c\u1eadp v<\/span>\u00e0 tham chi\u1ebfu \u0111\u1ebfn th<\/span>\u00f4ng tin ch\u1ee9a trong h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) Ti\u00eau h<\/span>\u1ee7y h<\/span>\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, ti<\/span>\u00eau h\u1ee7y ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in l<\/span>\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng bi\u1ec7n ph<\/span>\u00e1p \u0111\u1ed1t ch<\/span>\u00e1y, c\u1eaft, x<\/span>\u00e9 nh\u1ecf ho\u1eb7c h<\/span>\u00ecnh th\u1ee9c ti<\/span>\u00eau h\u1ee7y kh<\/span>\u00e1c, \u0111\u1ea3m b\u1ea3o h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111<\/span>\u00e3 ti\u00eau h\u1ee7y s\u1ebd kh<\/span>\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c<\/span>\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u tr<\/span>\u00ean \u0111\u00f3.<\/p>\n

H\u00f3a \u0111\u01a1n, ch<\/span>\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ph<\/span>\u00e9p ti\u00eau h\u1ee7y l<\/span>\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111<\/span>\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>.<\/p>\n

<\/a>12. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p trong vi\u1ec7c kh\u1edfi t\u1ea1o, k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, nh\u1eadn, l\u01b0u tr\u1eef, x\u1eed l\u00fd d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>\u201d<\/span><\/p>\n

<\/a>d) B\u1ed5 sung kho\u1ea3n 14 nh\u01b0 sau:<\/span><\/p>\n

\u201c14. C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed d<\/span>\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (sau \u0111<\/span>\u00e2y g\u1ecdi t\u1eaft l<\/span>\u00e0 C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf) l<\/span>\u00e0 \u0111i\u1ec3m\u00a0truy c\u1eadp t\u1eadp trung tr<\/span>\u00ean internet do T\u1ed5ng c\u1ee5c Thu\u1ebf cung c\u1ea5p \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c truy\u1ec1n nh\u1eadn v<\/span>\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u00e1c th\u1ef1c hi\u1ec7n c<\/span>\u00e1c giao d\u1ecbch v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: G\u1eedi ph\u1ea3n h\u1ed3i t\u1ef1 \u0111\u1ed9ng v\u1ec1 vi\u1ec7c x<\/span>\u00e1c nh\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00e3 g\u1eedi th<\/span>\u00e0nh c\u00f4ng v\u00e0 th\u00f4ng b\u00e1o v\u1ec1 th\u1eddi \u0111i\u1ec3m ti\u1ebfp nh\u1eadn ch<\/span>\u00ednh th\u1ee9c h\u1ed3 s\u01a1, t<\/span>\u00e0i li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; g\u1eedi th<\/span>\u00f4ng b\u00e1o v\u00e0 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft c<\/span>\u00e1c n\u1ed9i dung li<\/span>\u00ean quan \u0111\u1ebfn h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu c<\/span>\u00f3) th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) ho\u1eb7c t<\/span>\u00e0i kho\u1ea3n\u00a0s\u1eed d\u1ee5ng C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf).\u201d<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 6, kho\u1ea3n 7\u00a0v\u00e0 b\u1ed5 sung kho\u1ea3n 9 v\u00e0o\u00a0<\/a>\u0110i\u1ec1u 4\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 6 v\u00e0 kho\u1ea3n 7\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b<\/span>\u00e1n ph\u1ea3i l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d<\/span>\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c<\/span>\u00e1o, h\u00e0ng m\u1eabu; h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d<\/span>\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v<\/span>\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h<\/span>\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu<\/span>\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h<\/span>\u00e0ng h\u00f3a d\u01b0\u1edbi c<\/span>\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho<\/span>\u00e0n tr\u1ea3 h<\/span>\u00e0ng h\u00f3a) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h<\/span>\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>. H\u00f3a \u0111\u01a1n ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>.<\/p>\n

2. Khi kh<\/span>\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, khi thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, bi<\/span>\u00ean lai thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed giao cho ng\u01b0\u1eddi c<\/span>\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ed9p ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c<\/span>\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th<\/span>\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c<\/span>\u00e1 nh\u00e2n\u00a0\u1ee7y quy\u1ec1n quy\u1ebft to<\/span>\u00e1n thu\u1ebf th<\/span>\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n.<\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi c<\/span>\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k<\/span>\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th<\/span>\u00e1ng th\u00ec t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t<\/span>\u00ednh thu\u1ebf khi c<\/span>\u00e1 nh\u00e2n y\u00eau c\u1ea7u. \u0110\u1ed1i v\u1edbi c<\/span>\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th<\/span>\u00e1ng tr\u1edf l<\/span>\u00ean, t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho c<\/span>\u00e1 nh\u00e2n m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t n\u0103m t<\/span>\u00ednh thu\u1ebf.<\/span><\/p>\n

3. Tr\u01b0<\/span>\u1edbc khi s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15, \u0110i\u1ec1u 34 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>. \u0110\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n, bi\u00ean lai do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 24 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.\u201d<\/p>\n

\u201c6. D<\/span>\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb khi th\u1ef1c hi\u1ec7n c<\/span>\u00e1c giao d\u1ecbch n\u1ed9p thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf v<\/span>\u00e0 n\u1ed9p c<\/span>\u00e1c kho\u1ea3n\u00a0thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 c<\/span>\u00f4ng t\u00e1c qu\u1ea3n l<\/span>\u00fd thu\u1ebf v<\/span>\u00e0 cung c\u1ea5p th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb cho c<\/span>\u00e1c t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/p>\n

<\/a>Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u1ea5y h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0: Ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean, ch\u01b0\u01a1ng tr\u00ecnh tham gia d\u1ef1 th\u01b0\u1edfng, ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn. \u0110\u1ed1i v\u1edbi bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n l\u1ea5y h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n, n\u00e2ng cao \u00fd th\u1ee9c ng\u01b0\u1eddi ti\u00eau d\u00f9ng do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n, B\u1ed9 T\u00e0i ch\u00ednh t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n n\u1ed9i dung n\u00e0y t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o h\u00e0ng n\u0103m \u0111\u1ec3 hi\u1ec7n \u0111\u1ea1i h\u00f3a, n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

<\/a>7. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean \u0111\u01a1n v\u1ecb b\u00e1n l\u00e0 b\u00ean \u1ee7y nhi\u1ec7m. Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m) v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung n\u00e0y.<\/span>\u201d<\/p>\n

<\/a>b) B\u1ed5 sung kho\u1ea3n 9 nh\u01b0 sau:<\/span><\/p>\n

\u201c9. Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u00e0 ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c<\/span>\u00f9ng th\u1ef1c hi\u1ec7n thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u00e0 ti\u1ec1n b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t kh<\/span>\u00e1ch h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c t<\/span>\u00edch h\u1ee3p bi<\/span>\u00ean lai thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u00e0 h\u00f3a \u0111\u01a1n tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. H<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t<\/span>\u00edch h\u1ee3p ph\u1ea3i \u0111\u1ea3m b\u1ea3o c<\/span>\u00f3 \u0111\u1ee7 n\u1ed9i dung c\u1ee7a h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng do c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh. Ng\u01b0\u1eddi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v<\/span>\u00e0 t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ecfa thu\u1eadn v\u1ec1 \u0111\u01a1n v\u1ecb ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t<\/span>\u00edch h\u1ee3p cho kh<\/span>\u00e1ch h\u00e0ng v\u00e0 ph\u1ea3i th<\/span>\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Vi\u1ec7c k<\/span>\u00ea khai doanh thu c\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v<\/span>\u00e0 vi\u1ec7c k<\/span>\u00ea khai thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0qu\u1ea3n l<\/span>\u00fd thu\u1ebf.\u201d<\/span><\/p>\n

<\/a>4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 5\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c2. \u0110<\/span>\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v<\/span>\u00e0 ngh\u0129a v\u1ee5 li<\/span>\u00ean quan<\/p>\n

a) Th<\/span>\u1ef1c hi\u1ec7n h<\/span>\u00e0nh vi gian d\u1ed1i nh\u01b0 s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph<\/span>\u00e1p, s\u1eed d\u1ee5ng kh<\/span>\u00f4ng h\u1ee3p ph<\/span>\u00e1p h\u00f3a \u0111\u01a1n; l\u00e0m gi\u1ea3 h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h<\/span>\u00e0nh vi tr\u00e1i ph\u00e1p lu\u1eadt;<\/span><\/p>\n

b) C<\/span>\u1ea3n tr\u1edf c<\/span>\u00f4ng ch\u1ee9c thu\u1ebf thi h<\/span>\u00e0nh c\u00f4ng v\u1ee5, c\u1ee5 th\u1ec3: c<\/span>\u00e1c h\u00e0nh vi c\u1ea3n tr\u1edf g<\/span>\u00e2y t\u1ed5n h\u1ea1i s\u1ee9c kh\u1ecfe, nh<\/span>\u00e2n ph\u1ea9m c\u1ee7a c<\/span>\u00f4ng ch\u1ee9c thu\u1ebf khi \u0111ang thanh tra, ki\u1ec3m tra v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/p>\n

c) Truy c<\/span>\u1eadp tr<\/span>\u00e1i ph\u00e9p, l\u00e0m sai l\u1ec7ch, ph<\/span>\u00e1 h\u1ee7y h\u1ec7 th\u1ed1ng th<\/span>\u00f4ng tin v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/p>\n

d) \u0110\u01b0a h<\/span>\u1ed1i l\u1ed9 ho\u1eb7c th\u1ef1c hi\u1ec7n c<\/span>\u00e1c h\u00e0nh vi kh\u00e1c li\u00ean quan h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u1eb1m m\u01b0u l\u1ee3i b\u1ea5t ch<\/span>\u00ednh;<\/p>\n

\u0111) Kh\u00f4ng chuy<\/span>\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.\u201d<\/p>\n

5. B\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0o\u00a0<\/a>kho\u1ea3n 1, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2, b\u1ed5 sung kho\u1ea3n 2a v\u00e0o sau\u00a0<\/a>kho\u1ea3n 2\u00a0v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 8\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) B\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0o<\/span>\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0111) Ho<\/span>\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr<\/span>\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v<\/span>\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh<\/span>\u00e1c c\u1ee7a nh<\/span>\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam.\u201d<\/span><\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201cb) T<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v<\/span>\u00e0o n\u1ed9i \u0111\u1ecba v<\/span>\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u1eefa c<\/span>\u00e1c t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h<\/span>\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo<\/span>\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.<\/span><\/p>\n

Doanh nghi<\/span>\u1ec7p ch\u1ebf xu\u1ea5t c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh<\/span>\u00e1c (ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 khu c<\/span>\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t) khai thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph<\/span>\u00e1p tr\u1ef1c ti\u1ebfp th<\/span>\u00ec s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n theo \u0111i\u1ec3m\u00a0a kho\u1ea3n n\u00e0y<\/span>. Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khai thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph<\/span>\u00e1p kh\u1ea5u tr\u1eeb th<\/span>\u00ec s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>.\u201d<\/p>\n

<\/a>c) B\u1ed5 sung kho\u1ea3n 2a v\u00e0o sau<\/span>\u00a0<\/a>kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c2a. H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m<\/span>\u1ea1i \u0111i\u1ec7n t\u1eed l<\/span>\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c<\/span>\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c<\/span>\u00e1 nh\u00e2n (ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u) c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h<\/span>\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo<\/span>\u00e0i m\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111<\/span>\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. H<\/span>\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e1p\u00a0\u1ee9ng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh<\/span>\u00f4ng \u0111\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th<\/span>\u00ec l\u1ef1a ch\u1ecdn l\u1eadp h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h<\/span>\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

<\/a>d) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c3. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed b<\/span>\u00e1n t\u00e0i s\u1ea3n c<\/span>\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi b<\/span>\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng c<\/span>\u00e1c t\u00e0i s\u1ea3n c<\/span>\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 qu\u1ea3n l<\/span>\u00fd, s\u1eed d\u1ee5ng t<\/span>\u00e0i s\u1ea3n c<\/span>\u00f4ng.\u201d<\/p>\n

6. S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2, \u0111i\u1ec3m a, \u0111i\u1ec3m e, \u0111i\u1ec3m l, \u0111i\u1ec3m m, \u0111i\u1ec3m n kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0v\u00e0 b\u1ed5 sung \u0111i\u1ec3m p, \u0111i\u1ec3m q, \u0111i\u1ec3m r v\u00e0o\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b<\/span>\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b<\/span>\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t<\/span>\u00e0i s\u1ea3n c<\/span>\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h<\/span>\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh<\/span>\u00f4ng ph\u00e2n bi\u1ec7t \u0111<\/span>\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h<\/span>\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c<\/span>\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h<\/span>\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b<\/span>\u00e1n t\u1ef1 x<\/span>\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh<\/span>\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng<\/span>\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th<\/span>\u00f4ng quan theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n

2. Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m ho<\/span>\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n n\u01b0\u1edbc ngo<\/span>\u00e0i) kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111<\/span>\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c<\/span>\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th<\/span>\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh<\/span>\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c<\/span>\u00e1c d\u1ecbch v\u1ee5: K\u1ebf to<\/span>\u00e1n, ki\u1ec3m to<\/span>\u00e1n, t\u01b0 v\u1ea5n t<\/span>\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi<\/span>\u00e1; kh\u1ea3o s<\/span>\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi<\/span>\u00e1m s\u00e1t; l\u1eadp d\u1ef1\u00a0<\/span>\u00e1n \u0111\u1ea7u t\u01b0 x<\/span>\u00e2y d\u1ef1ng).\u201d<\/span><\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0111i\u1ec3m a, \u0111i\u1ec3m e, \u0111i\u1ec3m l, \u0111i\u1ec3m m, \u0111i\u1ec3m n kho\u1ea3n 4\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

<\/a>\u201ca) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c g\u1ed3m: Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng cho c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n n\u00e0y), cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9), d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 logistic, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y) \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay), chuy\u1ec3n ti\u1ec1n qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n, thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu ph\u00ed v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.\u201d<\/span><\/p>\n

\u201ce) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t<\/span>\u00ecm ki\u1ebfm th\u0103m d<\/span>\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th<\/span>\u00f4: Th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th<\/span>\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th<\/span>\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti<\/span>\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7) l<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m b<\/span>\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi<\/span>\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh<\/span>\u00f4ng ph\u00e2n bi\u1ec7t \u0111<\/span>\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b<\/span>\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h<\/span>\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn kh<\/span>\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b<\/span>\u00ean mua, b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh<\/span>\u00ed giao c\u1ee7a th<\/span>\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t l<\/span>\u00e0 ng\u00e0y cu\u1ed1i c<\/span>\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k<\/span>\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th<\/span>\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 thu\u1ebf.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn b\u1ea3o l<\/span>\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7 c<\/span>\u00f3 quy \u0111\u1ecbnh kh<\/span>\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn b\u1ea3o l<\/span>\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7.\u201d<\/span><\/p>\n

\u201cl) Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c x<\/span>\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l<\/span>\u00e3i t\u1ea1i h\u1ee3p \u0111\u1ed3ng t<\/span>\u00edn d\u1ee5ng gi\u1eefa t\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng v<\/span>\u00e0 kh\u00e1ch h\u00e0ng \u0111i vay, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l<\/span>\u00e3i kh\u00f4ng thu \u0111\u01b0\u1ee3c v<\/span>\u00e0 t\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng theo d<\/span>\u00f5i ngo\u1ea1i b\u1ea3ng theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 t<\/span>\u00edn d\u1ee5ng th<\/span>\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu \u0111\u01b0\u1ee3c ti\u1ec1n l<\/span>\u00e3i vay c\u1ee7a kh<\/span>\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l<\/span>\u00e3i tr\u01b0\u1edbc h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng t<\/span>\u00edn d\u1ee5ng th<\/span>\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu l<\/span>\u00e3i tr\u01b0\u1edbc h\u1ea1n.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l<\/span>\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7, ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u1eadn v<\/span>\u00e0 chi, tr\u1ea3 ngo\u1ea1i t\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed5i ngo\u1ea1i t\u1ec7, th\u1eddi \u0111i\u1ec3m ho<\/span>\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 nh\u1eadn v<\/span>\u00e0 chi tr\u1ea3 ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

m) \u0110<\/span>\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h<\/span>\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c<\/span>\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t<\/span>\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt: t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th<\/span>\u00fac chuy\u1ebfn \u0111i, doanh nghi\u1ec7p, h\u1ee3p t<\/span>\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i h<\/span>\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c<\/span>\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t<\/span>\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh<\/span>\u00e1ch h\u00e0ng \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

n) \u0110<\/span>\u1ed1i v\u1edbi c\u01a1 s\u1edf kh<\/span>\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c<\/span>\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l<\/span>\u00fd kh\u00e1m ch\u1eefa b\u1ec7nh v<\/span>\u00e0 qu\u1ea3n l<\/span>\u00fd vi\u1ec7n ph<\/span>\u00ed, t\u1eebng giao d\u1ecbch kh<\/span>\u00e1m, ch\u1eefa b\u1ec7nh v<\/span>\u00e0 th\u1ef1c hi\u1ec7n c<\/span>\u00e1c d\u1ecbch v\u1ee5 ch\u1ee5p, chi\u1ebfu, x<\/span>\u00e9t nghi\u1ec7m c<\/span>\u00f3 in phi\u1ebfu thu ti\u1ec1n (thu vi\u1ec7n ph<\/span>\u00ed ho\u1eb7c ti\u1ec1n kh<\/span>\u00e1m, x\u00e9t nghi\u1ec7m) v<\/span>\u00e0 c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c<\/span>\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin, n\u1ebfu kh<\/span>\u00e1ch h\u00e0ng (ng\u01b0\u1eddi \u0111\u1ebfn kh<\/span>\u00e1m, ch\u1eefa b\u1ec7nh) kh<\/span>\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h<\/span>\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng<\/span>\u00e0y c\u01a1 s\u1edf kh<\/span>\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u0103n c\u1ee9 th<\/span>\u00f4ng tin kh\u00e1m, ch\u1eefa b\u1ec7nh v<\/span>\u00e0 th\u00f4ng tin t\u1eeb phi\u1ebfu thu ti\u1ec1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c<\/span>\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n trong ng<\/span>\u00e0y, tr\u01b0\u1eddng h\u1ee3p kh<\/span>\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00ec c\u01a1 s\u1edf kh<\/span>\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh<\/span>\u00e1ch h\u00e0ng.<\/p>\n

C\u01a1 s<\/span>\u1edf kh<\/span>\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h<\/span>\u00f3a \u0111\u01a1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m x<\/span>\u00e3 h\u1ed9i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m x<\/span>\u00e3 h\u1ed9i thanh, quy\u1ebft to<\/span>\u00e1n chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh cho ng\u01b0\u1eddi c<\/span>\u00f3 th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf.\u201d<\/span><\/p>\n

<\/a>c) B\u1ed5 sung \u0111i\u1ec3m p, \u0111i\u1ec3m q, \u0111i\u1ec3m r v\u00e0o<\/span>\u00a0<\/a>kho\u1ea3n 4\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201cp) Th<\/span>\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m l<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

q) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v<\/span>\u00e9 x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng, x\u1ed5 s\u1ed1 bi\u1ebft k\u1ebft qu\u1ea3 ngay (v<\/span>\u00e9 x\u1ed5 s\u1ed1) theo h<\/span>\u00ecnh th\u1ee9c b<\/span>\u00e1n v\u00e9 s\u1ed1 in s\u1eb5n \u0111\u1ee7 m\u1ec7nh gi<\/span>\u00e1 cho kh\u00e1ch h\u00e0ng th\u00ec sau khi thu h\u1ed3i v<\/span>\u00e9 x\u1ed5 s\u1ed1 kh<\/span>\u00f4ng ti\u00eau th\u1ee5 h\u1ebft v<\/span>\u00e0 ch\u1eadm nh\u1ea5t l<\/span>\u00e0 tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng c\u1ee7a k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p kinh doanh x\u1ed5 s\u1ed1 l\u1eadp 01 h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho t\u1eebng \u0111\u1ea1i l<\/span>\u00fd l\u00e0 t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n cho v\u00e9 x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c b<\/span>\u00e1n trong k\u1ef3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3 cho h\u00f3a \u0111\u01a1n.<\/p>\n

r) \u0110<\/span>\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh casino v<\/span>\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 th\u01b0\u1edfng, th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l<\/span>\u00e0 01 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th<\/span>\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p kinh doanh casino v<\/span>\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 th\u01b0\u1edfng chuy\u1ec3n d\u1eef li\u1ec7u ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c (do \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc cho ng\u01b0\u1eddi ch\u01a1i t\u1ea1i qu\u1ea7y, t\u1ea1i b<\/span>\u00e0n ch\u01a1i v\u00e0 s\u1ed1 ti\u1ec1n thu t\u1ea1i m<\/span>\u00e1y tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 th\u01b0\u1edfng) tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u1ed5i tr\u1ea3 cho ng\u01b0\u1eddi ch\u01a1i (do ng\u01b0\u1eddi ch\u01a1i tr<\/span>\u00fang th\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ch\u01a1i kh<\/span>\u00f4ng s\u1eed d\u1ee5ng h\u1ebft) theo\u00a0<\/a>M\u1eabu 01\/TH-DT Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf c<\/span>\u00f9ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ng<\/span>\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu l<\/span>\u00e0 kho\u1ea3ng th\u1eddi gian t\u1eeb 0 gi\u1edd 00 ph<\/span>\u00fat \u0111\u1ebfn 23 gi\u1edd 59 ph<\/span>\u00fat c\u00f9ng ng\u00e0y.\u201d<\/p>\n

<\/a>7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/span><\/a>kho\u1ea3n 5, \u0111i\u1ec3m a kho\u1ea3n 6, kho\u1ea3n 9, \u0111i\u1ec3m c kho\u1ea3n 14 \u0110i\u1ec1u 10<\/span>\u00a0v\u00e0 b\u1ed5 sung \u0111i\u1ec3m l v\u00e0o\u00a0<\/a>kho\u1ea3n 14, b\u1ed5 sung kho\u1ea3n 17 v\u00e0o\u00a0<\/a>\u0110i\u1ec1u 10\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 5\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c5. T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c m<\/span>\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h\u1ec7 v\u1edbi ng<\/span>\u00e2n s\u00e1ch ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi mua<\/span><\/p>\n

a) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 c\u01a1 s\u1edf kinh doanh c<\/span>\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th<\/span>\u00ec t\u00ean, \u0111\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi theo \u0111<\/span>\u00fang t\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh<\/span>\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd thu\u1ebf, th<\/span>\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k<\/span>\u00fd h\u1ee3p t<\/span>\u00e1c x\u00e3; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h\u1ec7 ng<\/span>\u00e2n s\u00e1ch th\u00ec t\u00ean, \u0111\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h\u1ec7 ng<\/span>\u00e2n s\u00e1ch th\u1ec3 hi\u1ec7n tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi m<\/span>\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c<\/span>\u00f3 quan h\u1ec7 v\u1edbi ng<\/span>\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p t<\/span>\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu<\/span>\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b<\/span>\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th<\/span>\u00f4ng d\u1ee5ng nh\u01b0: \u201cPh\u01b0\u1eddng\u201d th<\/span>\u00e0nh \u201cP\u201d; \u201cQu\u1eadn\u201d th<\/span>\u00e0nh \u201cQ\u201d, \u201cTh\u00e0nh ph\u1ed1<\/span>\u201d\u00a0th<\/span>\u00e0nh \u201cTP\u201d, \u201cVi\u1ec7t Nam\u201d th<\/span>\u00e0nh \u201cVN\u201d ho\u1eb7c \u201cC\u1ed5 ph\u1ea7n\u201d l<\/span>\u00e0 \u201cCP\u201d, \u201cTr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n\u201d th<\/span>\u00e0nh \u201cTNHH\u201d, \u201ckhu c\u00f4ng nghi\u1ec7p\u201d th<\/span>\u00e0nh \u201cKCN\u201d, \u201cs\u1ea3n xu\u1ea5t\u201d th<\/span>\u00e0nh \u201cSX\u201d, \u201cChi nh\u00e1nh\u201d th\u00e0nh \u201cCN\u201d\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh<\/span>\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x<\/span>\u00e3, qu\u1eadn, huy\u1ec7n, th<\/span>\u00e0nh ph\u1ed1, x<\/span>\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch<\/span>\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v<\/span>\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k<\/span>\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh<\/span>\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th<\/span>\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n m<\/span>\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th<\/span>\u00f9 cho ng\u01b0\u1eddi ti<\/span>\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n t<\/span>\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. Tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh<\/span>\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo<\/span>\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th<\/span>\u00ec th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c<\/span>\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay b\u1eb1ng th<\/span>\u00f4ng tin v\u1ec1 s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v<\/span>\u00e0 qu\u1ed1c t\u1ecbch c\u1ee7a kh<\/span>\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo<\/span>\u00e0i. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua cung c\u1ea5p m<\/span>\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n m<\/span>\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 6\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201ca) T\u00ean, \u0111\u01a1n v<\/span>\u1ecb t<\/span>\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi<\/span>\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/p>\n

a.1) T\u00ean h\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5: Tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t<\/span>\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u ch\u1ee7ng lo\u1ea1i kh<\/span>\u00e1c nhau th\u00ec t\u00ean h\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n chi ti\u1ebft \u0111\u1ebfn t\u1eebng ch\u1ee7ng lo\u1ea1i (v<\/span>\u00ed d\u1ee5: \u0110i\u1ec7n tho\u1ea1i Samsung, \u0111i\u1ec7n tho\u1ea1i Nokia; m\u1eb7t h<\/span>\u00e0ng \u0103n, u\u1ed1ng;\u2026). Tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00e0ng h\u00f3a ph\u1ea3i \u0111\u0103ng k<\/span>\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu th<\/span>\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n c<\/span>\u00e1c s\u1ed1 hi\u1ec7u, k<\/span>\u00fd hi\u1ec7u \u0111\u1eb7c tr\u01b0ng c\u1ee7a h<\/span>\u00e0ng h\u00f3a m\u00e0 khi \u0111\u0103ng k\u00fd ph\u00e1p lu\u1eadt\u00a0c<\/span>\u00f3 y\u00eau c\u1ea7u. V<\/span>\u00ed d\u1ee5: S\u1ed1 khung, s\u1ed1 m<\/span>\u00e1y c\u1ee7a\u00a0<\/span>\u00f4 t\u00f4, m\u00f4 t\u00f4, \u0111\u1ecba ch\u1ec9, c\u1ea5p nh<\/span>\u00e0, chi\u1ec1u d<\/span>\u00e0i, chi\u1ec1u r\u1ed9ng, s\u1ed1 t\u1ea7ng c\u1ee7a m\u1ed9t ng<\/span>\u00f4i nh\u00e0\u2026 Tr\u01b0\u1eddng h\u1ee3p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i th<\/span>\u00ec tr\u00ean ho\u00e1 \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n bi\u1ec3n ki\u1ec3m so<\/span>\u00e1t ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h<\/span>\u00e0nh tr\u00ecnh (\u0111i\u1ec3m\u00a0\u0111i \u2013 \u0111i\u1ec3m \u0111\u1ebfn). \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h<\/span>\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th<\/span>\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n t<\/span>\u00ean h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n, th<\/span>\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh ng\u01b0\u1eddi g\u1eedi h<\/span>\u00e0ng.<\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u1ea7n ghi th<\/span>\u00eam ch\u1eef n\u01b0\u1edbc ngo<\/span>\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo<\/span>\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b<\/span>\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d<\/span>\u00f2ng ti\u1ebfng Vi\u1ec7t v<\/span>\u00e0 c\u00f3 c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao d\u1ecbch c<\/span>\u00f3 quy \u0111\u1ecbnh v\u1ec1 m<\/span>\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th<\/span>\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ea3 t<\/span>\u00ean v\u00e0 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

a.2) \u0110\u01a1n v<\/span>\u1ecb t<\/span>\u00ednh: Ng\u01b0\u1eddi b<\/span>\u00e1n c\u0103n c\u1ee9 v<\/span>\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h<\/span>\u00e0ng h\u00f3a \u0111\u1ec3 x<\/span>\u00e1c \u0111\u1ecbnh t<\/span>\u00ean \u0111\u01a1n v\u1ecb t<\/span>\u00ednh c\u1ee7a h<\/span>\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n tr<\/span>\u00ean h\u00f3a \u0111\u01a1n theo \u0111\u01a1n v\u1ecb t<\/span>\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng (v<\/span>\u00ed d\u1ee5 nh\u01b0: T\u1ea5n, t\u1ea1, y\u1ebfn, kg, g, mg ho\u1eb7c l\u01b0\u1ee3ng, l\u1ea1ng, c<\/span>\u00e1i, con, chi\u1ebfc, h\u1ed9p, can, th<\/span>\u00f9ng, bao, g\u00f3i, tu\u00fdp, m3<\/sup>, m2<\/sup>, m\u2026). \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 th<\/span>\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c<\/span>\u00f3 ti\u00eau th\u1ee9c \u201c\u0111\u01a1n v\u1ecb t<\/span>\u00ednh\u201d m\u00e0 \u0111\u01a1n v\u1ecb t<\/span>\u00ednh x\u00e1c \u0111\u1ecbnh theo t\u1eebng l\u1ea7n cung c\u1ea5p d\u1ecbch v\u1ee5 v<\/span>\u00e0 n\u1ed9i dung d\u1ecbch v\u1ee5 cung c\u1ea5p.<\/span><\/p>\n

a.3) S<\/span>\u1ed1 l\u01b0\u1ee3ng h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b<\/span>\u00e1n ghi s\u1ed1 l\u01b0\u1ee3ng b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u0103n c\u1ee9 theo \u0111\u01a1n v\u1ecb t<\/span>\u00ednh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p c<\/span>\u00e1c lo\u1ea1i h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th<\/span>\u00f9 nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th<\/span>\u00f4ng, d\u1ecbch v\u1ee5 c<\/span>\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin, d\u1ecbch v\u1ee5 truy\u1ec1n h<\/span>\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch<\/span>\u00ednh v\u00e0 chuy\u1ec3n ph<\/span>\u00e1t, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho<\/span>\u00e1n, b\u1ea3o hi\u1ec3m, \u0111\u01b0\u1ee3c l\u1eadp theo k\u1ef3 quy \u01b0\u1edbc, d\u1ecbch v\u1ee5 kh<\/span>\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v<\/span>\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh<\/span>\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp h<\/span>\u00f3a \u0111\u01a1n sau khi \u0111\u1ed1i so<\/span>\u00e1t d\u1eef li\u1ec7u th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k<\/span>\u00ea k\u00e8m theo h\u00f3a \u0111\u01a1n; b\u1ea3ng\u00a0k<\/span>\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c<\/span>\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c<\/span>\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 th\u01b0\u01a1ng m\u1ea1i; cho, bi\u1ebfu, t\u1eb7ng h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph<\/span>\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0th<\/span>\u00ec \u0111\u01b0\u1ee3c l\u1eadp h<\/span>\u00f3a \u0111\u01a1n t\u1ed5ng gi<\/span>\u00e1 tr\u1ecb khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng k<\/span>\u00e8m theo danh s\u00e1ch khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng. T\u1ed5 ch\u1ee9c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 c<\/span>\u00f3 li\u00ean quan v\u1ec1 ch\u01b0\u01a1ng tr<\/span>\u00ecnh khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng v<\/span>\u00e0 cung c\u1ea5p khi c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n y<\/span>\u00eau c\u1ea7u v<\/span>\u00e0 ph\u1ea3i ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m v\u1ec1 t<\/span>\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th<\/span>\u00f4ng tin giao d\u1ecbch v<\/span>\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n y<\/span>\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh<\/span>\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h<\/span>\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n ph\u1ea3i l\u1eadp h<\/span>\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/p>\n

H\u00f3a \u0111\u01a1n ph<\/span>\u1ea3i ghi r<\/span>\u00f5 \u201ck\u00e8m theo b\u1ea3ng\u00a0k<\/span>\u00ea s\u1ed1\u2026, ng<\/span>\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. B\u1ea3ng\u00a0k<\/span>\u00ea ph\u1ea3i c<\/span>\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v<\/span>\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi<\/span>\u00e1, th\u00e0nh ti\u1ec1n h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b<\/span>\u00e1n ra, ng\u00e0y l\u1eadp, t<\/span>\u00ean v\u00e0 ch\u1eef k<\/span>\u00fd ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k<\/span>\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b<\/span>\u00e1n n\u1ed9p thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph<\/span>\u00e1p kh\u1ea5u tr\u1eeb th<\/span>\u00ec B\u1ea3ng\u00a0k<\/span>\u00ea ph\u1ea3i c<\/span>\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng\u201d v<\/span>\u00e0 \u201cti\u1ec1n thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to<\/span>\u00e1n \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr<\/span>\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. H<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b<\/span>\u00e1n ra ghi tr\u00ean B\u1ea3ng\u00a0k<\/span>\u00ea theo th\u1ee9 t\u1ef1 b<\/span>\u00e1n h\u00e0ng trong ng\u00e0y. B\u1ea3ng\u00a0k<\/span>\u00ea ph\u1ea3i ghi r<\/span>\u00f5 \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1\u2026ng<\/span>\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.<\/p>\n

a.4) \u0110\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b<\/span>\u00e1n ghi \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo \u0111\u01a1n v\u1ecb t<\/span>\u00ednh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p c<\/span>\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng b\u1ea3ng k<\/span>\u00ea \u0111\u1ec3 li\u1ec7t k<\/span>\u00ea c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111<\/span>\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c<\/span>\u00f3 \u0111\u01a1n gi\u00e1.\u201d<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 9\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c9. Th<\/span>\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b<\/span>\u00e1n, ng\u01b0\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k<\/span>\u00fd s\u1ed1 \u0111\u1ec3 k<\/span>\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng<\/span>\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp c<\/span>\u00f3 th\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s\u1ed1 v<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3 \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l<\/span>\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>). Ng\u01b0\u1eddi b<\/span>\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n; th\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h<\/span>\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111<\/span>\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h<\/span>\u00ecnh th\u1ee9c v<\/span>\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>.\u201d<\/p>\n

<\/a>d) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0111i\u1ec3m c\u00a0<\/a>v\u00e0 b\u1ed5 sung \u0111i\u1ec3m l v\u00e0o\u00a0<\/a>kho\u1ea3n 14\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201cc) \u0110<\/span>\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b<\/span>\u00e1n h\u00e0ng t\u1ea1i si<\/span>\u00eau th\u1ecb, trung t<\/span>\u00e2m th\u01b0\u01a1ng m\u1ea1i m<\/span>\u00e0 ng\u01b0\u1eddi mua l<\/span>\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c<\/span>\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua, ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b<\/span>\u00e1n x\u0103ng d\u1ea7u cho kh<\/span>\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c<\/span>\u00f3 c\u00e1c ch\u1ec9 ti<\/span>\u00eau: T\u00ean, \u0111\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.\u201d<\/span><\/p>\n

\u201cl) \u0110<\/span>\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1ea1t \u0111\u1ed9ng kinh doanh casino, tr<\/span>\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 th\u01b0\u1edfng kh<\/span>\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c<\/span>\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.\u201d<\/span><\/p>\n

<\/a>\u0111) B\u1ed5 sung kho\u1ea3n 17 nh\u01b0 sau:<\/span><\/p>\n

\u201c17. H\u00f3a \u0111\u01a1n gi\u00e1 tr<\/span>\u1ecb gia t\u0103ng ki<\/span>\u00eam t\u1edd khai\u00a0ho<\/span>\u00e0n thu\u1ebf \u0111\u1ea3m b\u1ea3o n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y<\/span>\u00a0v\u00e0 B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n kho\u1ea3n n\u00e0y<\/span>.\u201d<\/p>\n

<\/a>8. S\u1eeda \u0111\u1ed5i t\u00ean<\/span>\u00a0<\/a>\u0110i\u1ec1u 11\u00a0<\/a>v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0110i\u1ec1u 11\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a011. H<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span><\/b>\u00e1y t\u00ednh ti<\/b>\u1ec1n<\/span><\/b><\/p>\n

1. H<\/span>\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 51\u00a0c<\/span>\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l<\/span>\u00ean,\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 90, kho\u1ea3n 3 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14\u00a0v<\/span>\u00e0 doanh nghi\u1ec7p c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, trong \u0111<\/span>\u00f3 c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti<\/span>\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si<\/span>\u00eau th\u1ecb; b<\/span>\u00e1n l\u1ebb (tr\u1eeb\u00a0<\/span>\u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh<\/span>\u00e1c); \u0103n u\u1ed1ng; nh<\/span>\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h<\/span>\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr<\/span>\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c<\/span>\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng<\/span>\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam) s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy<\/span>\u00ean t\u1eafc sau:<\/span><\/p>\n

a) Nh<\/span>\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h<\/span>\u00f3a \u0111\u01a1n in t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

b) Kh\u00f4ng b<\/span>\u1eaft bu\u1ed9c c<\/span>\u00f3 ch\u1eef k<\/span>\u00fd s\u1ed1;<\/span><\/p>\n

c) Kho\u1ea3n<\/span>\u00a0chi mua h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n (ho\u1eb7c sao ch\u1ee5p h<\/span>\u00f3a \u0111\u01a1n ho\u1eb7c tra th<\/span>\u00f4ng tin t\u1eeb C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n) \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c x<\/span>\u00e1c \u0111\u1ecbnh l<\/span>\u00e0 kho\u1ea3n\u00a0chi c<\/span>\u00f3 \u0111\u1ee7 h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph<\/span>\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

3. H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n c<\/span>\u00f3 c\u00e1c n\u1ed9i dung sau \u0111<\/span>\u00e2y:<\/p>\n

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

b) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n\/s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh (n\u1ebfu ng\u01b0\u1eddi mua y<\/span>\u00eau c\u1ea7u);<\/span><\/p>\n

c) T\u00ean h\u00e0ng h\u00f3a, d<\/span>\u1ecbch v\u1ee5, \u0111\u01a1n gi<\/span>\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi<\/span>\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph<\/span>\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r<\/span>\u00f5 n\u1ed9i dung gi<\/span>\u00e1 b\u00e1n ch\u01b0a thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to<\/span>\u00e1n c\u00f3 thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

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

\u0111) M\u00e3 c<\/span>\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c<\/span>\u00f3 th\u1ec3 truy xu\u1ea5t, k<\/span>\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n.<\/span><\/p>\n

Ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n g\u1eedi ho<\/span>\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua b\u1eb1ng h<\/span>\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed (tin nh\u1eafn, th\u01b0 \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh<\/span>\u00e1c) ho\u1eb7c cung c\u1ea5p \u0111\u01b0\u1eddng d\u1eabn ho\u1eb7c m<\/span>\u00e3 QR \u0111\u1ec3 ng\u01b0\u1eddi mua tra c\u1ee9u, t\u1ea3i ho<\/span>\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

<\/a>9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 12\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c3. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf x<\/span>\u00e2y d\u1ef1ng th<\/span>\u00e0nh ph\u1ea7n\u00a0ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf. Ri<\/span>\u00eang v\u1edbi h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki<\/span>\u00eam t\u1edd khai\u00a0ho<\/span>\u00e0n thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan x<\/span>\u00e2y d\u1ef1ng th<\/span>\u00e0nh ph\u1ea7n\u00a0ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 \u0111\u1ed1i v\u1edbi c<\/span>\u00e1c n\u1ed9i dung tr<\/span>\u00ean ho\u00e1 \u0111\u01a1n d\u00e0nh cho c\u01a1 quan h\u1ea3i quan v<\/span>\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l<\/span>\u00e0 \u0111\u1ea1i l<\/span>\u00fd ho\u00e0n thu\u1ebf. T\u1ed5ng c\u1ee5c Thu\u1ebf c<\/span>\u00f4ng b\u1ed1 th<\/span>\u00e0nh ph\u1ea7n\u00a0ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 ph\u01b0\u01a1ng th\u1ee9c truy\u1ec1n nh\u1eadn v\u1edbi c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf \u0111\u1ec3\u00a0<\/span>\u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t; cung c\u1ea5p c<\/span>\u00f4ng c\u1ee5 hi\u1ec3n th\u1ecb c<\/span>\u00e1c n\u1ed9i dung c\u1ee7a h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.\u201d<\/p>\n

10. S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 2 v\u00e0 \u0111i\u1ec3m c, \u0111i\u1ec3m g kho\u1ea3n 3 \u0110i\u1ec1u 13\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Quy \u0111<\/span>\u1ecbnh v\u1ec1 c\u1ea5p v<\/span>\u00e0 k\u00ea khai x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf khi c\u01a1 quan thu\u1ebf c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh nh\u01b0 sau:<\/p>\n

a) Lo<\/span>\u1ea1i h<\/span>\u00f3a \u0111\u01a1n c\u1ea5p theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh<\/p>\n

a.1) C<\/span>\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a.1.1) H<\/span>\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14\u00a0kh<\/span>\u00f4ng \u0111\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng c\u1ea7n c<\/span>\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh<\/span>\u00e1ch h\u00e0ng;<\/p>\n

a.1.2) T<\/span>\u1ed5 ch\u1ee9c kh<\/span>\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

a.1.3) Doanh nghi<\/span>\u1ec7p sau khi \u0111<\/span>\u00e3 gi\u1ea3i th\u1ec3, ph<\/span>\u00e1 s\u1ea3n, \u0111<\/span>\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m<\/span>\u00e3 s\u1ed1 thu\u1ebf c<\/span>\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c<\/span>\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

a.1.4) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph<\/span>\u00e1p tr\u1ef1c ti\u1ebfp thu\u1ed9c c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a.1.4.1) Ng<\/span>\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng ch\u01b0a ho<\/span>\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m<\/span>\u00e3 s\u1ed1 thu\u1ebf c<\/span>\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n, h<\/span>\u00e0ng h\u00f3a c\u1ea7n c<\/span>\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

a.1.4.2) T<\/span>\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n c<\/span>\u00f3 h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c<\/span>\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111<\/span>\u00e3 k\u00fd tr\u01b0\u1edbc ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/span><\/p>\n

a.1.4.3) B<\/span>\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph<\/span>\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n;<\/p>\n

a.1.4.4) Doanh nghi<\/span>\u1ec7p \u0111ang l<\/span>\u00e0m th\u1ee7 t\u1ee5c ph<\/span>\u00e1 s\u1ea3n nh\u01b0ng v\u1eabn c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi s\u1ef1 gi<\/span>\u00e1m s\u00e1t c\u1ee7a T<\/span>\u00f2a \u00e1n;<\/p>\n

a.1.4.5) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh trong th\u1eddi gian gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c b\u1ed5 sung t<\/span>\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>;<\/p>\n

a.2) C<\/span>\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng trong c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a.2.1) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph<\/span>\u00e1p kh\u1ea5u tr\u1eeb thu\u1ed9c c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a.2.1.1) Ng<\/span>\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng ch\u01b0a ho<\/span>\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m<\/span>\u00e3 s\u1ed1 thu\u1ebf c<\/span>\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n, h<\/span>\u00e0ng h\u00f3a c\u1ea7n c<\/span>\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

a.2.1.2) T<\/span>\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n c<\/span>\u00f3 h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c<\/span>\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111<\/span>\u00e3 k\u00fd tr\u01b0\u1edbc ng<\/span>\u00e0y c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c<\/span>\u00f3 th\u1ea9m quy\u1ec1n th<\/span>\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/span><\/p>\n

a.2.1.3) B<\/span>\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph<\/span>\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n;<\/p>\n

a.2.1.4) Doanh nghi<\/span>\u1ec7p \u0111ang l<\/span>\u00e0m th\u1ee7 t\u1ee5c ph<\/span>\u00e1 s\u1ea3n nh\u01b0ng v\u1eabn c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi s\u1ef1 gi<\/span>\u00e1m s\u00e1t c\u1ee7a T<\/span>\u00f2a \u00e1n;<\/p>\n

a.2.1.5) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c trong th\u1eddi gian gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c b\u1ed5 sung t<\/span>\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.<\/p>\n

a.2.2) T<\/span>\u1ed5 ch\u1ee9c, c\u01a1 quan nh<\/span>\u00e0 n\u01b0\u1edbc kh<\/span>\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph<\/span>\u00e1p kh\u1ea5u tr\u1eeb c<\/span>\u00f3 b\u00e1n \u0111\u1ea5u gi<\/span>\u00e1 t\u00e0i s\u1ea3n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n t\u00e0i s\u1ea3n c<\/span>\u00f4ng n\u00eau t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>), tr\u01b0\u1eddng h\u1ee3p gi<\/span>\u00e1 tr\u00fang \u0111\u1ea5u gi<\/span>\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c<\/span>\u00f4ng b\u1ed1 r<\/span>\u00f5 trong h\u1ed3 s\u01a1 b<\/span>\u00e1n \u0111\u1ea5u gi<\/span>\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph<\/span>\u00ea duy\u1ec7t th<\/span>\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

b) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh g\u1eedi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 06\/\u0110N-PS\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf v<\/span>\u00e0 truy c\u1eadp v<\/span>\u00e0o C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh khai h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 qu\u1ea3n l<\/span>\u00fd thu\u1ebf.<\/span><\/p>\n

Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 thu\u1ebf ph<\/span>\u00e1t sinh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng, thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c s\u1ed1 ph<\/span>\u00e1t sinh ph\u1ea3i n\u1ed9p theo ph<\/span>\u00e1p lu\u1eadt\u00a0qu\u1ea3n l<\/span>\u00fd thu\u1ebf v<\/span>\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph<\/span>\u00ed kh\u00e1c (n\u1ebfu c<\/span>\u00f3).<\/p>\n

Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng tr<\/span>\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh ho\u1eb7c s\u1ed1 ph<\/span>\u00e1t sinh ph\u1ea3i n\u1ed9p theo ph<\/span>\u00e1p lu\u1eadt\u00a0qu\u1ea3n l<\/span>\u00fd thu\u1ebf.<\/span><\/p>\n

Sau khi doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf ho\u1eb7c s\u1ed1 ph<\/span>\u00e1t sinh ph\u1ea3i n\u1ed9p ngay trong ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l<\/span>\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr<\/span>\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh t\u1ef1 ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m v\u1ec1 t<\/span>\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c<\/span>\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3. Tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh c\u1ea7n ph\u1ea3i l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh ho\u1eb7c thay th\u1ebf, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh g\u1eedi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 06\/\u0110N-PS\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp. Vi\u1ec7c l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh ho\u1eb7c thay th\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0v\u00e0 vi\u1ec7c n\u1ed9p thu\u1ebf, c<\/span>\u00e1c kho\u1ea3n\u00a0thu kh<\/span>\u00e1c thu\u1ed9c ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t<\/span>\u00ednh tr\u00ean doanh thu ch\u00eanh l\u1ec7ch t\u0103ng tr<\/span>\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0qu\u1ea3n l<\/span>\u00fd thu\u1ebf.<\/span><\/p>\n

c) X\u00e1c \u0111<\/span>\u1ecbnh c\u01a1 quan thu\u1ebf c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh<\/p>\n

c.1) \u0110<\/span>\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p: C\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd \u0111\u1ecba b<\/span>\u00e0n n\u01a1i t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u0103ng k<\/span>\u00fd thu\u1ebf, \u0111\u0103ng k<\/span>\u00fd kinh doanh ho\u1eb7c n\u01a1i t\u1ed5 ch\u1ee9c \u0111<\/span>\u00f3ng tr\u1ee5 s\u1edf ho\u1eb7c n\u01a1i \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh th<\/span>\u00e0nh l\u1eadp ho\u1eb7c n\u01a1i ph<\/span>\u00e1t sinh vi\u1ec7c b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung\u00a0\u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

c.2) \u0110<\/span>\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh<\/p>\n

c.2.1) \u0110<\/span>\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh: H\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l<\/span>\u00fd n\u01a1i h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh ti\u1ebfn h<\/span>\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

c.2.2) \u0110<\/span>\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh: H\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c<\/span>\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c n\u01a1i h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0111i\u1ec3m c, \u0111i\u1ec3m g kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201cc) C\u01a1 s<\/span>\u1edf kinh doanh c<\/span>\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c<\/span>\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: h<\/span>\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h<\/span>\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed. Th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.<\/p>\n

Khi xu<\/span>\u1ea5t h<\/span>\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l<\/span>\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki<\/span>\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh l<\/span>\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th<\/span>\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng.\u201d<\/span><\/p>\n

\u201cg) Tr\u01b0<\/span>\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n t<\/span>\u00e0i s\u1ea3n t\u1eeb c<\/span>\u00f4ng ty m\u1eb9 \u0111\u1ebfn c<\/span>\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to<\/span>\u00e1n ph\u1ee5 thu\u1ed9c v<\/span>\u00e0 ng\u01b0\u1ee3c l\u1ea1i, gi\u1eefa c<\/span>\u00e1c th\u00e0nh vi\u00ean h\u1ea1ch to<\/span>\u00e1n ph\u1ee5 thu\u1ed9c trong t\u1ed5 ch\u1ee9c; t<\/span>\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t<\/span>\u00e1ch, h\u1ee3p nh\u1ea5t, s<\/span>\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h<\/span>\u00ecnh doanh nghi\u1ec7p th<\/span>\u00ec t\u1ed5 ch\u1ee9c c<\/span>\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c<\/span>\u00f3 l\u1ec7nh\u00a0\u0111i\u1ec1u chuy\u1ec3n t<\/span>\u00e0i s\u1ea3n, k<\/span>\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t<\/span>\u00e0i s\u1ea3n v<\/span>\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h<\/span>\u00f3a \u0111\u01a1n.\u201d<\/p>\n

11. S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1, b\u1ed5 sung kho\u1ea3n 1a v\u00e0o sau\u00a0<\/a>kho\u1ea3n 1, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 15\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0\u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (bao g\u1ed3m c\u1ea3 \u0111\u0103ng k<\/span>\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b<\/span>\u00e1n t\u00e0i s\u1ea3n c<\/span>\u00f4ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b<\/span>\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) th<\/span>\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5, c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c, x\u1eed l<\/span>\u00fd t\u00e0i s\u1ea3n c<\/span>\u00f4ng theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 qu\u1ea3n l<\/span>\u00fd, s\u1eed d\u1ee5ng t<\/span>\u00e0i s\u1ea3n c<\/span>\u00f4ng th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00f4ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th<\/span>\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p doanh nghi\u1ec7p l<\/span>\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h<\/span>\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf th<\/span>\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00f4ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p nh<\/span>\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr<\/span>\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v<\/span>\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh<\/span>\u00e1c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00f4ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed d<\/span>\u00e0nh cho nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

N<\/span>\u1ed9i dung th<\/span>\u00f4ng tin \u0111\u0103ng k\u00fd theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-TN\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-TN\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh, nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr<\/span>\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v<\/span>\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh<\/span>\u00e1c t\u1ea1i Vi\u1ec7t Nam \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.\u201d<\/span><\/p>\n

b) B\u1ed5 sung kho\u1ea3n 1a v\u00e0o sau<\/span>\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1a. Tr\u01b0<\/span>\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

a) Trong th<\/span>\u1eddi gian 01 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y ti\u1ebfp nh\u1eadn \u0111\u0103ng k<\/span>\u00fd, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu th<\/span>\u00f4ng tin (bao g\u1ed3m th<\/span>\u00f4ng tin sinh tr\u1eafc h\u1ecdc theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh danh v<\/span>\u00e0 x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7 v<\/span>\u00e0 l\u1ed9 tr<\/span>\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf) c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh<\/span>\u00e2n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n gi\u1eefa d\u1eef li\u1ec7u v\u1ec1 \u0111\u0103ng k<\/span>\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k<\/span>\u00fd thu\u1ebf v\u1edbi d\u1eef li\u1ec7u t\u1ea1i H\u1ec7 th\u1ed1ng C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d<\/span>\u00e2n c\u01b0 ho\u1eb7c theo d\u1eef li\u1ec7u t\u1ea1i H\u1ec7 th\u1ed1ng \u0110\u1ecbnh danh v<\/span>\u00e0 x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p th<\/span>\u00f4ng tin kh\u00f4ng kh\u1edbp \u0111<\/span>\u00fang, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng g\u1eedi Th<\/span>\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k<\/span>\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 cung c\u1ea5p c<\/span>\u00e1c tr\u01b0\u1eddng th<\/span>\u00f4ng tin kh\u00f4ng kh\u1edbp \u0111<\/span>\u00fang cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngay trong ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh th<\/span>\u00f4ng tin \u0111\u00e3 k\u00ea khai ho\u1eb7c li<\/span>\u00ean h\u1ec7 v\u1edbi c\u01a1 quan c<\/span>\u00f4ng an \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh th<\/span>\u00f4ng tin trong H\u1ec7 th\u1ed1ng C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d<\/span>\u00e2n c\u01b0 ho\u1eb7c H\u1ec7 th\u1ed1ng \u0110\u1ecbnh danh v<\/span>\u00e0 x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p th<\/span>\u00f4ng tin kh\u1edbp \u0111<\/span>\u00fang, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng g\u1eedi y<\/span>\u00eau c\u1ea7u \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x<\/span>\u00e1c nh\u1eadn qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh<\/span>\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph<\/span>\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh theo th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k<\/span>\u00fd thu\u1ebf, \u0111\u0103ng k<\/span>\u00fd doanh nghi\u1ec7p. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 l\u1eddi x<\/span>\u00e1c nh\u1eadn ngay trong ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo; tr\u01b0\u1eddng h\u1ee3p qu<\/span>\u00e1 th\u1eddi h\u1ea1n m<\/span>\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a x<\/span>\u00e1c nh\u1eadn ho\u1eb7c x<\/span>\u00e1c nh\u1eadn kh<\/span>\u00f4ng th\u00e0nh c\u00f4ng, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng g\u1eedi Th<\/span>\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k<\/span>\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngay trong ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. C\u01a1 quan thu\u1ebf\u00a0<\/span>\u00e1p d\u1ee5ng c<\/span>\u00f4ng ngh\u1ec7 sinh tr\u1eafc h\u1ecdc trong vi\u1ec7c \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph<\/span>\u00f9 h\u1ee3p quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt.<\/span><\/p>\n

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00e3 x\u00e1c nh\u1eadn \u0111<\/span>\u00fang th\u1eddi h\u1ea1n tr<\/span>\u00ean C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v<\/span>\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh<\/span>\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p: ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh<\/span>\u00e2n \u0111\u00e3 t\u1eebng ho\u1eb7c \u0111ang l<\/span>\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh<\/span>\u00e2n kh\u00e1c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00f3 c\u00f3 tr\u1ea1ng th<\/span>\u00e1i m\u00e3 s\u1ed1 thu\u1ebf kh<\/span>\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k<\/span>\u00fd kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ch\u01b0a \u0111<\/span>\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho<\/span>\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c<\/span>\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh th\u00ec trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, c\u01a1 quan thu\u1ebf ban h<\/span>\u00e0nh Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

c) Tr\u01b0<\/span>\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu th<\/span>\u00f4ng tin kh\u1edbp \u0111<\/span>\u00fang, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x<\/span>\u00e1c nh\u1eadn tr<\/span>\u00ean C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111<\/span>\u00fang th\u1eddi h\u1ea1n nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh<\/span>\u00e2n \u0111\u00e3 t\u1eebng ho\u1eb7c \u0111ang l<\/span>\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh<\/span>\u00e2n kh\u00e1c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00f3 c\u00f3 tr\u1ea1ng th<\/span>\u00e1i m\u00e3 s\u1ed1 thu\u1ebf kh<\/span>\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k<\/span>\u00fd kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ch\u01b0a \u0111<\/span>\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho<\/span>\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c<\/span>\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h<\/span>\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf cao theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh th\u00ec trong th\u1eddi h\u1ea1n 01 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y ti\u1ebfp nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf ban h<\/span>\u00e0nh th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr<\/span>\u00ecnh, b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-BSTT-NNT\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP\u00a0g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n x<\/span>\u00e1c minh ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111<\/span>\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 qu\u1ea3n l<\/span>\u00fd thu\u1ebf.<\/span><\/p>\n

Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr<\/span>\u00ecnh, b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u trong th\u1eddi h\u1ea1n 02 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th<\/span>\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr<\/span>\u00ecnh, b\u1ed5 sung c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

d) Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn th<\/span>\u00f4ng tin gi\u1ea3i tr<\/span>\u00ecnh, b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x<\/span>\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c<\/span>\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k<\/span>\u00fd th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp ban h<\/span>\u00e0nh Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh<\/span>\u00f4ng gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c qu<\/span>\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh m<\/span>\u00e0 kh\u00f4ng gi\u1ea3i tr<\/span>\u00ecnh \u0111\u01b0\u1ee3c th<\/span>\u00f4ng tin ho\u1eb7c k\u1ebft qu\u1ea3 x<\/span>\u00e1c minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh<\/span>\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k<\/span>\u00fd th\u00ec ch\u1eadm nh\u1ea5t ng<\/span>\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo c\u01a1 quan thu\u1ebf ban h<\/span>\u00e0nh Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v<\/span>\u00e0 ghi r\u00f5 l\u00fd do theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>.\u201d<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u01a1 quan thu<\/span>\u1ebf c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi th<\/span>\u00f4ng b\u00e1o tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u0103ng k<\/span>\u00fd chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h<\/span>\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 22 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0\u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ra th<\/span>\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng ch\u01b0a ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 c\u1ea5u h<\/span>\u00ecnh h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, ki\u1ec3m th\u1eed k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u th<\/span>\u00ec ch\u1eadm nh\u1ea5t trong th\u1eddi gian 05 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi th<\/span>\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, t\u1ed5 ch\u1ee9c c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt v<\/span>\u00e0 th\u00f4ng b\u00e1o cho T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p k\u1ebft n\u1ed1i. Th\u1eddi gian th\u1ef1c hi\u1ec7n trong 10 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u th<\/span>\u00e0nh c\u00f4ng th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h<\/span>\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>. Tr\u01b0\u1eddng h\u1ee3p sau 05 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi th<\/span>\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh<\/span>\u00f4ng th\u00f4ng b\u00e1o cho T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p k\u1ebft n\u1ed1i ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u kh<\/span>\u00f4ng th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thay \u0111\u1ed5i \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u qua t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i, nh\u1eadn, truy\u1ec1n l\u01b0u tr\u1eef d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.\u201d<\/span><\/p>\n

<\/a>d) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 4\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c4. Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 thay \u0111\u1ed5i th<\/span>\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th<\/span>\u00f4ng tin nh\u01b0 sau:<\/p>\n

a) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do thay \u0111\u1ed5i th<\/span>\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt; \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh, th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, ch\u1ee7 s\u1edf h\u1eefu th<\/span>\u00ec tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1a \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y<\/span>, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi y<\/span>\u00eau c\u1ea7u \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x<\/span>\u00e1c nh\u1eadn qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt\u00a0theo th<\/span>\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k<\/span>\u00fd thu\u1ebf.<\/span><\/p>\n

Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh sau khi thay \u0111\u1ed5i th<\/span>\u00f4ng tin th\u00ec g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng tin \u0111\u00e3 thay \u0111\u1ed5i theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>. C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn m\u1eabu \u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin v\u00e0 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

c) Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f4ng ty m\u1eb9 c\u1ea7n khai th<\/span>\u00e1c d\u1eef li\u1ec7u c\u1ee7a c<\/span>\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th<\/span>\u00ec th\u00f4ng b\u00e1o t\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp c<\/span>\u00f4ng ty m\u1eb9 theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

<\/a>12. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh thu\u1ed9c c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p sau ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n:<\/span><\/p>\n

a) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m<\/span>\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

b) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x<\/span>\u00e1c minh v\u00e0 th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111<\/span>\u00e3 \u0111\u0103ng k\u00fd;<\/p>\n

c) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh t\u1ea1m ng\u1eebng kinh doanh; t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf (<\/a>M\u1eabu 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y); h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph<\/span>\u00e1p t\u1eeb k<\/span>\u00ea khai sang ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

d) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf;<\/span><\/p>\n

\u0111) Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 h\u00e0nh vi s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b<\/span>\u00e1n h\u00e0ng nh\u1eadp l\u1eadu, h<\/span>\u00e0ng c\u1ea5m, h<\/span>\u00e0ng gi\u1ea3, h<\/span>\u00e0ng x\u00e2m ph\u1ea1m quy\u1ec1n s\u1edf h\u1eefu tr<\/span>\u00ed tu\u1ec7, b\u1ecb c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n ph<\/span>\u00e1t hi\u1ec7n v<\/span>\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

e) Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 h\u00e0nh vi l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 m\u1ee5c \u0111<\/span>\u00edch b\u00e1n kh\u1ed1ng h<\/span>\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n b\u1ecb c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n ph<\/span>\u00e1t hi\u1ec7n, kh\u1edfi t\u1ed1 v<\/span>\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf; c\u01a1 quan c<\/span>\u00f4ng an, vi\u1ec7n ki\u1ec3m s<\/span>\u00e1t, t\u00f2a \u00e1n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n n\u00eau tr\u00ean;<\/p>\n

g) Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u01a1 quan \u0111\u0103ng k<\/span>\u00fd kinh doanh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c<\/span>\u00f3 th\u1ea9m quy\u1ec1n y<\/span>\u00eau c\u1ea7u doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh ng<\/span>\u00e0nh, ngh\u1ec1 kinh doanh c<\/span>\u00f3 \u0111i\u1ec1u\u00a0ki\u1ec7n khi ph<\/span>\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh<\/span>\u00f4ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n ph<\/span>\u00e1t hi\u1ec7n v<\/span>\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c<\/span>\u00f3 h\u00e0nh vi vi ph\u1ea1m ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 thu\u1ebf v<\/span>\u00e0 h\u00f3a \u0111\u01a1n;<\/p>\n

h) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh \u0111ang \u00e1p d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n c<\/span>\u00f3 thay \u0111\u1ed5i ng<\/span>\u00e0nh ngh\u1ec1 kinh doanh d\u1eabn \u0111\u1ebfn kh<\/span>\u00f4ng \u0111\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0th\u00ec c\u01a1 quan thu\u1ebf ra th<\/span>\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

i) Trong qu\u00e1 tr\u00ecnh thanh tra, ki<\/span>\u1ec3m tra, n\u1ebfu c\u01a1 quan thu\u1ebf x<\/span>\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c<\/span>\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th<\/span>\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n mua b<\/span>\u00e1n, s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng h\u1ee3p ph<\/span>\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh<\/span>\u00f4ng h\u1ee3p ph<\/span>\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh th<\/span>\u00ec c\u01a1 quan thu\u1ebf ban h<\/span>\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed l<\/span>\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0theo tr<\/span>\u00ecnh t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>;<\/p>\n

k) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n r\u1ee7i ro r\u1ea5t cao theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th<\/span>\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

2. Tr\u00ecnh t<\/span>\u1ef1 th\u1ef1c hi\u1ec7n ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

a) C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u1eebng ti\u1ebfp nh\u1eadn h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 kh\u00f4ng g\u1eedi th<\/span>\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m d v<\/span>\u00e0 h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ed5i ph\u01b0\u01a1ng ph<\/span>\u00e1p t\u00ednh thu\u1ebf t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0k\u1ec3 t\u1eeb ng<\/span>\u00e0y t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m<\/span>\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf ban h<\/span>\u00e0nh th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh<\/span>\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111<\/span>\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf.<\/span><\/p>\n

b) C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed v\u1ec1 vi\u1ec7c ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n (theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-NSD Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) v\u00e0 ng\u1eebng ti\u1ebfp nh\u1eadn h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u1eebng ti\u1ebfp nh\u1eadn h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00e0y<\/span>\u00a0thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0khi nh\u1eadn \u0111\u01b0\u1ee3c th<\/span>\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan nh<\/span>\u00e0 n\u01b0\u1edbc c<\/span>\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n.<\/p>\n

c) Th<\/span>\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp ban h<\/span>\u00e0nh th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed v\u1ec1 vi\u1ec7c ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e, \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0(theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-NSD Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) k\u1ec3 t\u1eeb ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th<\/span>\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

d) Th<\/span>\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111, \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0trong th\u1eddi gian 01 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c sau khi nh\u1eadn \u0111\u01b0\u1ee3c th<\/span>\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi c\u01a1 quan thu\u1ebf ho\u1eb7c ngay sau khi x<\/span>\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n r\u1ee7i ro r\u1ea5t cao theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0\u0111\u1ec3 y<\/span>\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u li<\/span>\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

d.1) Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u kh<\/span>\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c<\/span>\u00f3 th\u1ec3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf gi\u1ea3i tr<\/span>\u00ecnh tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

d.2) Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c gi\u1ea3i tr<\/span>\u00ecnh b\u1ed5 sung, c\u1ee5 th\u1ec3:<\/span><\/p>\n

d.2.1) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00e3 gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 v<\/span>\u00e0 ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111<\/span>\u00fang quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0th<\/span>\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

d.2.2) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00e3 gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u m<\/span>\u00e0 kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111<\/span>\u00fang quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0th<\/span>\u00ec ngay trong ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c g\u1eedi th<\/span>\u00f4ng b\u00e1o l\u1ea7n 2 y<\/span>\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr<\/span>\u00ecnh ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u kh<\/span>\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed l\u1ea7n 2.<\/span><\/p>\n

d.3) H<\/span>\u1ebft th\u1eddi h\u1ea1n theo th<\/span>\u00f4ng b\u00e1o m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh<\/span>\u00f4ng gi\u1ea3i tr<\/span>\u00ecnh, b\u1ed5 sung th<\/span>\u00f4ng tin, t\u00e0i li\u1ec7u th<\/span>\u00ec c\u01a1 quan thu\u1ebf ban h<\/span>\u00e0nh th\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-NSD Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 x\u1eed l<\/span>\u00fd theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n

<\/a>13. S\u1eeda \u0111\u1ed5i t\u00ean<\/span>\u00a0<\/a>\u0110i\u1ec1u 19\u00a0<\/a>v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0110i\u1ec1u 19\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a019. Thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. Tr\u01b0<\/span>\u1eddng h\u1ee3p ph<\/span>\u00e1t hi\u1ec7n h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai (bao g\u1ed3m h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m<\/span>\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111<\/span>\u00e3 g\u1eedi d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf) th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n x\u1eed l<\/span>\u00fd nh\u01b0 sau:<\/p>\n

a) Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 sai v\u1ec1 t<\/span>\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh<\/span>\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c<\/span>\u00e1c n\u1ed9i dung kh<\/span>\u00e1c kh\u00f4ng sai th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai v<\/span>\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h<\/span>\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 sai: m\u00e3 s\u1ed1 thu\u1ebf; sai v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr<\/span>\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h<\/span>\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng th<\/span>\u00ec c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

b.1) Ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch\u1eef \u201c\u0110i\u1ec1u ch\u1ec9nh cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu\u00a0s\u1ed1\u2026 k<\/span>\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng<\/span>\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.<\/p>\n

b.2) Ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sai.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai ph\u1ea3i c<\/span>\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu\u00a0s\u1ed1\u2026 k<\/span>\u00fd hi\u1ec7u\u2026 s\u1ed1\u2026 ng<\/span>\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d.<\/p>\n

Ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n k\u00fd s\u1ed1 tr<\/span>\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai sau \u0111<\/span>\u00f3 ng\u01b0\u1eddi b<\/span>\u00e1n g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m<\/span>\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf).<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p trong th<\/span>\u00e1ng ng\u01b0\u1eddi b<\/span>\u00e1n \u0111\u00e3 l\u1eadp sai c<\/span>\u00f9ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua, t<\/span>\u00ean h\u00e0ng, \u0111\u01a1n gi\u00e1, thu\u1ebf su\u1ea5t tr<\/span>\u00ean nhi\u1ec1u h<\/span>\u00f3a \u0111\u01a1n c\u1ee7a c<\/span>\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua trong c<\/span>\u00f9ng th\u00e1ng th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n \u0111\u01b0\u1ee3c l\u1eadp m\u1ed9t h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh ho\u1eb7c thay th\u1ebf cho nhi\u1ec1u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai trong c<\/span>\u00f9ng th\u00e1ng v\u00e0 \u0111\u00ednh k\u00e8m b\u1ea3ng\u00a0k<\/span>\u00ea c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/BK-\u0110CTT Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Tr\u01b0<\/span>\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y<\/span>, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r<\/span>\u00f5 n\u1ed9i dung sai; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l<\/span>\u00e0 c\u00e1 nh\u00e2n th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n ph\u1ea3i th<\/span>\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua ho\u1eb7c th<\/span>\u00f4ng b\u00e1o tr\u00ean website c\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n (n\u1ebfu c<\/span>\u00f3). Ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n l\u01b0u gi\u1eef v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn t\u1ea1i \u0111\u01a1n v\u1ecb v<\/span>\u00e0 xu\u1ea5t tr<\/span>\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n

c) \u0110<\/span>\u1ed1i v\u1edbi ng<\/span>\u00e0nh h\u00e0ng kh\u00f4ng th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ed5i, ho<\/span>\u00e0n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h<\/span>\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l<\/span>\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh m<\/span>\u00e0 kh\u00f4ng c\u1ea7n c<\/span>\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u\u00a0ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h<\/span>\u00f3a \u0111\u01a1n M\u1eabu\u00a0s\u1ed1\u2026 k<\/span>\u00fd hi\u1ec7u\u2026 ng<\/span>\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u201d. Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h<\/span>\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph<\/span>\u00e9p xu\u1ea5t h<\/span>\u00f3a \u0111\u01a1n c\u1ee7a m<\/span>\u00ecnh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho<\/span>\u00e0n, \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n do \u0111\u1ea1i l<\/span>\u00fd xu\u1ea5t.<\/span><\/p>\n

2. Tr\u01b0<\/span>\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph<\/span>\u00e1t hi\u1ec7n h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111<\/span>\u00e3 l\u1eadp sai th<\/span>\u00ec c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b<\/span>\u00e1n theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 ng\u01b0\u1eddi b<\/span>\u00e1n ki\u1ec3m tra n\u1ed9i dung sai.<\/span><\/p>\n

Ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m r<\/span>\u00e0 so\u00e1t theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v<\/span>\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, thay th\u1ebf h<\/span>\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

3. Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng th<\/span>\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-SS\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

4. H\u00f3a \u0111\u01a1n \u0111<\/span>\u1ec3 \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n

a) \u0110<\/span>\u1ed1i v\u1edbi c<\/span>\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp khi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh<\/span>\u00f4ng b\u1ecb sai nh\u01b0ng khi thanh to<\/span>\u00e1n th\u1ef1c t\u1ebf ho\u1eb7c khi quy\u1ebft to<\/span>\u00e1n c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 gi<\/span>\u00e1 tr\u1ecb, kh\u1ed1i l\u01b0\u1ee3ng tr<\/span>\u00ean c\u01a1 s\u1edf k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh<\/span>\u00e0 n\u01b0\u1edbc c<\/span>\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0c<\/span>\u00f3 li\u00ean quan th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ed1i v\u1edbi s\u1ed1 ch<\/span>\u00eanh l\u1ec7ch qua quy\u1ebft to<\/span>\u00e1n ph\u1ea3n\u00a0<\/span>\u00e1nh theo \u0111\u00fang nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph<\/span>\u00e1t sinh (ph\u00e1t sinh gi\u1ea3m ghi\u00a0<\/span>\u00e2m (-) ho\u1eb7c ph<\/span>\u00e1t sinh t\u0103ng ghi d\u01b0\u01a1ng (+) ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf).<\/span><\/p>\n

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v<\/span>\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th<\/span>\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111<\/span>\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t<\/span>\u00ednh \u0111i\u1ec1u\u00a0ch\u1ec9nh tr<\/span>\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c<\/span>\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u kh<\/span>\u00f4ng v\u01b0\u1ee3t qu<\/span>\u00e1 gi\u00e1 tr\u1ecb h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi tr<\/span>\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a l\u1ea7n mua cu\u1ed1i c<\/span>\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau ho\u1eb7c \u0111\u01b0\u1ee3c l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh k<\/span>\u00e8m theo b\u1ea3ng\u00a0k<\/span>\u00ea c\u00e1c s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. B\u1ea3ng k<\/span>\u00ea \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb v<\/span>\u00e0 xu\u1ea5t tr<\/span>\u00ecnh khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh<\/span>\u00e0 n\u01b0\u1edbc c<\/span>\u00f3 th\u1ea9m quy\u1ec1n y<\/span>\u00eau c\u1ea7u. C\u0103n c\u1ee9 v<\/span>\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh, b<\/span>\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u\u00a0ch\u1ec9nh doanh thu mua, b<\/span>\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v<\/span>\u00e0o t\u1ea1i k\u1ef3 l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh.<\/span><\/p>\n

c) X<\/span>\u1eed l<\/span>\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h<\/span>\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5:<\/span><\/p>\n

c.1) Tr\u01b0<\/span>\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i h<\/span>\u00e0ng h\u00f3a: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i to<\/span>\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n h<\/span>\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111<\/span>\u1ed5i h<\/span>\u00e0ng l\u00e0m thay \u0111\u1ed5i gi<\/span>\u00e1 tr\u1ecb c\u1ee7a h<\/span>\u00e0ng h\u00f3a \u0111\u00e3 mua) th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c<\/span>\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua l\u1eadp h<\/span>\u00f3a \u0111\u01a1n khi tr\u1ea3 l\u1ea1i h<\/span>\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi mua l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi b<\/span>\u00e1n; ng\u01b0\u1eddi b<\/span>\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh khi b<\/span>\u00e1n h\u00e0ng h\u00f3a.<\/p>\n

c.2) Tr\u01b0<\/span>\u1eddng h\u1ee3p h<\/span>\u00e0ng ho\u00e1 l\u00e0 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k<\/span>\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v<\/span>\u00e0 t\u00e0i s\u1ea3n \u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k<\/span>\u00fd theo t\u00ean ng\u01b0\u1eddi mua th<\/span>\u00ec khi tr\u1ea3 l\u1ea1i h<\/span>\u00e0ng ho\u00e1 \u0111\u1ea3m b\u1ea3o ph<\/span>\u00f9 h\u1ee3p v\u1edbi ph<\/span>\u00e1p lu\u1eadt\u00a0li<\/span>\u00ean quan, n\u1ebfu ng\u01b0\u1eddi mua l<\/span>\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ho<\/span>\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00ec ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n l\u1eadp ho<\/span>\u00e1 \u0111\u01a1n tr\u1ea3 l\u1ea1i h<\/span>\u00e0ng cho ng\u01b0\u1eddi b<\/span>\u00e1n.<\/p>\n

c.3) \u0110<\/span>\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho<\/span>\u00e0n ph\u00ed, gi\u1ea3m ph<\/span>\u00ed, gi\u1ea3m hoa h\u1ed3ng m<\/span>\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m v<\/span>\u00e0 c\u00e1c kho\u1ea3n\u00a0chi \u0111\u1ec3 gi\u1ea3m thu kh<\/span>\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0kinh doanh b\u1ea3o hi\u1ec3m: C\u0103n c\u1ee9 v<\/span>\u00e0o h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v<\/span>\u00e0 bi\u00ean b\u1ea3n ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r<\/span>\u00f5 s\u1ed1 ti\u1ec1n ph<\/span>\u00ed b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c ho<\/span>\u00e0n, gi\u1ea3m (kh<\/span>\u00f4ng bao g\u1ed3m thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng), s\u1ed1 ti\u1ec1n thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo h<\/span>\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m m<\/span>\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111<\/span>\u00e3 thu (s\u1ed1 k<\/span>\u00fd hi\u1ec7u, ng<\/span>\u00e0y, th\u00e1ng c\u1ee7a h<\/span>\u00f3a \u0111\u01a1n), l\u00fd do ho\u00e0n, gi\u1ea3m ph<\/span>\u00ed b\u1ea3o hi\u1ec3m th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh giao cho kh<\/span>\u00e1ch h\u00e0ng tham gia b\u1ea3o hi\u1ec3m, kh<\/span>\u00f4ng ph\u00e2n bi\u1ec7t \u0111<\/span>\u00e3 chi ti\u1ec1n hay ch\u01b0a chi ti\u1ec1n. Tr<\/span>\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 s\u1ed1 ti\u1ec1n ph<\/span>\u00ed b\u1ea3o hi\u1ec3m ho<\/span>\u00e0n, gi\u1ea3m, l<\/span>\u00fd do ho\u00e0n, gi\u1ea3m. Bi<\/span>\u00ean b\u1ea3n n\u00e0y<\/span>\u00a0\u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c<\/span>\u00f9ng v\u1edbi h<\/span>\u00f3a \u0111\u01a1n thu ph\u00ed b\u1ea3o hi\u1ec3m t\u1ea1i doanh nghi\u1ec7p v<\/span>\u00e0 xu\u1ea5t tr<\/span>\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, \u0111i\u1ec3m c.2, \u0111i\u1ec3m c.3, ng\u01b0\u1eddi b<\/span>\u00e1n, ng\u01b0\u1eddi mua ph\u1ea3i c<\/span>\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li<\/span>\u00ean quan \u0111\u1ebfn vi\u1ec7c tr\u1ea3 l\u1ea1i h<\/span>\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v<\/span>\u00e0 ph\u1ea3i xu\u1ea5t tr<\/span>\u00ecnh khi \u0111\u01b0\u1ee3c y<\/span>\u00eau c\u1ea7u.<\/span><\/p>\n

c.4) Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b<\/span>\u00e1n \u0111\u00e3 l\u1eadp h<\/span>\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc khi cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h<\/span>\u00f3a \u0111\u01a1n thu ti\u1ec1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x<\/span>\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x<\/span>\u00e2y d\u1ef1ng nh<\/span>\u00e0 \u0111\u1ec3 b<\/span>\u00e1n, nh\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng sau \u0111<\/span>\u00f3 ph\u00e1t sinh vi\u1ec7c hu\u1ef7 ho\u1eb7c ch\u1ea5m d\u1ee9t giao d\u1ecbch v<\/span>\u00e0 h\u1ee7y m\u1ed9t ph\u1ea7n vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>.<\/p>\n

d) Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (sau \u0111<\/span>\u00e2y g\u1ecdi l<\/span>\u00e0 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n) \u0111\u00e3 l\u1eadp h<\/span>\u00f3a \u0111\u01a1n thu ph\u00ed d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n th\u1ebb ng<\/span>\u00e2n h\u00e0ng sau \u0111\u00f3 ph\u00e1t sinh giao d\u1ecbch ho<\/span>\u00e0n ph\u00ed d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n th\u1ebb ng<\/span>\u00e2n h\u00e0ng cho \u0111\u01a1n v\u1ecb ch\u1ea5p nh\u1eadn th\u1ebb th<\/span>\u00ec t\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to<\/span>\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh kh<\/span>\u00f4ng c\u1ea7n c<\/span>\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u\u00a0ch\u1ec9nh cho h<\/span>\u00f3a \u0111\u01a1n s\u1ed1\u2026. M\u1eabu s\u1ed1\u2026 k<\/span>\u00fd hi\u1ec7u\u2026 ng<\/span>\u00e0y\u2026th\u00e1ng\u2026n\u0103m.\u201d<\/p>\n

\u0111) \u0110<\/span>\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th<\/span>\u00f4ng m\u00e0 kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th<\/span>\u00f4ng di \u0111\u1ed9ng \u0111\u1ec3 thanh to<\/span>\u00e1n cho c\u01b0\u1edbc d\u1ecbch v\u1ee5 tr\u1ea3 sau, nh\u1eafn tin \u1ee7ng h\u1ed9 t\u1eeb thi\u1ec7n, c<\/span>\u00e1c d\u1ecbch v\u1ee5 vi\u1ec5n th<\/span>\u00f4ng kh\u00e1c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to<\/span>\u00e1n b\u1eb1ng th\u1ebb tr\u1ea3 tr\u01b0\u1edbc d\u1ecbch v\u1ee5 vi\u1ec5n th<\/span>\u00f4ng di \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v<\/span>\u00e0 khi b\u00e1n th\u1ebb c<\/span>\u00e0o, ho\u00e0n th\u00e0nh cung c\u1ea5p d\u1ecbch v\u1ee5 doanh nghi\u1ec7p vi\u1ec5n th<\/span>\u00f4ng \u0111\u00e3 th\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh, doanh nghi\u1ec7p vi\u1ec5n th<\/span>\u00f4ng c\u0103n c\u1ee9 v<\/span>\u00e0o d\u1eef li\u1ec7u tr<\/span>\u00ean b\u1ea3ng\u00a0k<\/span>\u00ea ho\u1eb7c bi<\/span>\u00ean b\u1ea3n l<\/span>\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ed1i t<\/span>\u00e1c, kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh.<\/span><\/p>\n

5. \u00c1p d<\/span>\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh, thay th\u1ebf<\/span><\/p>\n

a) Tr\u01b0<\/span>\u1eddng h\u1ee3p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai v<\/span>\u00e0 ng\u01b0\u1eddi b<\/span>\u00e1n \u0111\u00e3 x\u1eed l<\/span>\u00fd theo h\u00ecnh th\u1ee9c \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>, sau \u0111\u00f3 l\u1ea1i ph<\/span>\u00e1t hi\u1ec7n h<\/span>\u00f3a \u0111\u01a1n sai th\u00ec c\u00e1c l\u1ea7n x\u1eed l<\/span>\u00fd ti\u1ebfp theo ng\u01b0\u1eddi b<\/span>\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n theo h<\/span>\u00ecnh th\u1ee9c \u0111<\/span>\u00e3 \u00e1p d\u1ee5ng khi x\u1eed l<\/span>\u00fd l\u1ea7n \u0111\u1ea7u;<\/span><\/p>\n

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh<\/span>\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h<\/span>\u00f3a \u0111\u01a1n, s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh;<\/span><\/p>\n

c) \u0110<\/span>\u1ed1i v\u1edbi n\u1ed9i dung v\u1ec1 gi<\/span>\u00e1 tr\u1ecb tr<\/span>\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh th<\/span>\u00ec: \u0111i\u1ec1u\u00a0ch\u1ec9nh t\u0103ng (ghi d\u1ea5u d\u01b0\u01a1ng), \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m (ghi d\u1ea5u\u00a0<\/span>\u00e2m) \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>\n

d) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/span>\u00a0ch\u1ec9nh, h<\/span>\u00f3a \u0111\u01a1n thay th\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n, ng\u01b0\u1eddi mua khai b\u1ed5 sung v<\/span>\u00e0o k\u1ef3 ph<\/span>\u00e1t sinh h\u00f3a \u0111\u01a1n b\u1ecb \u0111i\u1ec1u ch\u1ec9nh, b\u1ecb thay th\u1ebf;<\/span><\/p>\n

\u0111) H\u00f3a \u0111\u01a1n \u0111i\u1ec1u<\/span>\u00a0ch\u1ec9nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n k\u00ea khai v\u00e0o k\u1ef3 ph<\/span>\u00e1t sinh h\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh, ng\u01b0\u1eddi mua k<\/span>\u00ea khai v\u00e0o k\u1ef3 nh\u1eadn \u0111\u01b0\u1ee3c h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh.\u201d<\/span><\/p>\n

14. S<\/span>\u1eeda \u0111\u1ed5i t<\/span>\u00ean\u00a0<\/a>\u0110i\u1ec1u 22, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 3\u00a0v\u00e0 b\u1ed5 sung kho\u1ea3n 6 v\u00e0o\u00a0<\/a>\u0110i\u1ec1u 22\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i t\u00ean<\/span>\u00a0<\/a>\u0110i\u1ec1u 22\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a022. Tr<\/span><\/b>\u00e1ch nhi<\/b>\u1ec7m c\u1ee7a ng\u01b0\u1eddi b<\/span><\/b>\u00e1n h\u00e0ng h\u00f3a, cung c<\/b>\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed kh<\/span><\/b>\u00f4ng c\u00f3 m\u00e3 c<\/b>\u1ee7a c\u01a1 quan thu\u1ebf\u201d<\/span><\/b><\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Chuy<\/span>\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111<\/span>\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (chuy\u1ec3n tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed).<\/span><\/p>\n

a) Ph\u01b0\u01a1ng th<\/span>\u1ee9c v<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a.1) Ph\u01b0\u01a1ng th<\/span>\u1ee9c chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a.1.1) Cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c l\u0129nh v\u1ef1c: b\u01b0u ch<\/span>\u00ednh vi\u1ec5n th<\/span>\u00f4ng, b\u1ea3o hi\u1ec3m, t<\/span>\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, v\u1eadn t\u1ea3i h<\/span>\u00e0ng kh\u00f4ng, ch\u1ee9ng kho<\/span>\u00e1n.<\/p>\n

a.1.2) B\u00e1n h\u00e0ng h\u00f3a l\u00e0 \u0111i<\/span>\u1ec7n, n\u01b0\u1edbc n\u1ebfu c<\/span>\u00f3 th\u00f4ng tin v\u1ec1 m<\/span>\u00e3 kh\u00e1ch h\u00e0ng ho\u1eb7c m<\/span>\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a kh<\/span>\u00e1ch h\u00e0ng.<\/p>\n

a.1.3) B\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a nh<\/span>\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr<\/span>\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v<\/span>\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh<\/span>\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

Ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h<\/span>\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ph<\/span>\u00e1t sinh trong th\u00e1ng ho\u1eb7c qu<\/span>\u00fd (t\u00ednh t\u1eeb ng<\/span>\u00e0y \u0111\u1ea7u c\u1ee7a th<\/span>\u00e1ng, qu\u00fd \u0111\u1ebfn ng<\/span>\u00e0y cu\u1ed1i c<\/span>\u00f9ng c\u1ee7a th<\/span>\u00e1ng ho\u1eb7c qu<\/span>\u00fd) theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l<\/span>\u00e0 th\u1eddi h\u1ea1n g\u1eedi T\u1edd khai thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l<\/span>\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span>\u00a0v<\/span>\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h<\/span>\u00e0nh.<\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p ph<\/span>\u00e1t sinh s\u1ed1 l\u01b0\u1ee3ng h<\/span>\u00f3a \u0111\u01a1n l\u1edbn th<\/span>\u00ec b\u1ea3ng\u00a0t\u1ed5ng h\u1ee3p s\u1ebd \u0111\u01b0\u1ee3c t<\/span>\u00e1ch theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o y<\/span>\u00eau c\u1ea7u g\u1eedi, nh\u1eadn d\u1eef li\u1ec7u tr<\/span>\u00ean \u0111\u01b0\u1eddng truy\u1ec1n.<\/span><\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n g\u1eedi theo b\u1ea3ng t\u1ed5ng h\u1ee3p th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n g\u1eedi th<\/span>\u00f4ng tin h\u1ee7y, \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr<\/span>\u00ean b\u1ea3ng\u00a0t\u1ed5ng h\u1ee3p c\u1ee7a c<\/span>\u00e1c k\u1ef3 ti\u1ebfp theo m<\/span>\u00e0 kh\u00f4ng g\u1eedi th<\/span>\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0<\/span>\u1ee3c l\u1eadp cho t\u1ed5ng doanh thu c\u1ee7a ng\u01b0\u1eddi mua l<\/span>\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh ph\u00e1t sinh trong ng\u00e0y ho\u1eb7c th<\/span>\u00e1ng theo b\u1ea3ng\u00a0k<\/span>\u00ea chi ti\u1ebft\u00a0th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n ch\u1ec9 g\u1eedi d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (kh<\/span>\u00f4ng k\u00e8m b\u1ea3ng\u00a0k<\/span>\u00ea chi ti\u1ebft) \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a.2) X<\/span>\u1eed l<\/span>\u00fd b\u1ea3ng\u00a0t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf thi\u1ebfu ho\u1eb7c sai th<\/span>\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n g\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ed5 sung;<\/span><\/p>\n

Vi<\/span>\u1ec7c \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n tr\u00ean b\u1ea3ng\u00a0t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n ph\u1ea3i \u0111i\u1ec1n \u0111\u1ee7 c<\/span>\u00e1c th\u00f4ng tin: k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h<\/span>\u00f3a \u0111\u01a1n, s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n v\u00e0o c\u1ed9t 14 \u201cth<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan\u201d t\u1ea1i\u00a0<\/a>M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c<\/span>\u00f3 \u0111\u1ea7y \u0111\u1ee7 c<\/span>\u00e1c th\u00f4ng tin k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h<\/span>\u00f3a \u0111\u01a1n, s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>).<\/p>\n

a.3) Ph\u01b0\u01a1ng th<\/span>\u1ee9c chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h<\/span>\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh<\/span>\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a1 kho\u1ea3n n\u00e0y<\/span>.<\/p>\n

Ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c<\/span>\u00e1c n\u1ed9i dung tr<\/span>\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh g\u1eedi h<\/span>\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua v<\/span>\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi h<\/span>\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l<\/span>\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h<\/span>\u00f3a \u0111\u01a1n.<\/p>\n

b) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng h<\/span>\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111<\/span>\u00e1p\u00a0\u1ee9ng y<\/span>\u00eau c\u1ea7u v\u1ec1 chu\u1ea9n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u) ho\u1eb7c g\u1eedi th<\/span>\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b.1) H\u00ecnh th<\/span>\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u01b0\u1eddi b<\/span>\u00e1n l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111<\/span>\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111<\/span>\u00e2y th\u00ec ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng h<\/span>\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

b.1.1) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n b\u00ecnh qu\u00e2n t\u1eeb 1.000.000 h<\/span>\u00f3a \u0111\u01a1n m\u1ed9t th<\/span>\u00e1ng tr\u1edf l<\/span>\u00ean (t\u00ednh theo s\u1ed1 l\u01b0\u1ee3ng h<\/span>\u00f3a \u0111\u01a1n b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1), c<\/span>\u00f3 h\u1ec7 th\u1ed1ng c<\/span>\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin \u0111\u00e1p\u00a0\u1ee9ng y<\/span>\u00eau c\u1ea7u v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v<\/span>\u00e0 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>, c\u00f3 nhu c\u1ea7u chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h<\/span>\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n k<\/span>\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n \u0111<\/span>\u00e1p\u00a0\u1ee9ng \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b.1.2) Doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c<\/span>\u00f3 t\u1ed5 ch\u1ee9c m<\/span>\u00f4 h\u00ecnh C\u00f4ng ty m\u1eb9 \u2013 con, c<\/span>\u00f3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n l<\/span>\u00fd d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n t\u1eadp trung t\u1ea1i C<\/span>\u00f4ng ty m\u1eb9 v<\/span>\u00e0 c\u00f3 nhu c\u1ea7u C<\/span>\u00f4ng ty m\u1eb9 chuy\u1ec3n to<\/span>\u00e0n b\u1ed9 d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u1ea3 d\u1eef li\u1ec7u c\u1ee7a c<\/span>\u00e1c c\u00f4ng ty con \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th<\/span>\u00ec g\u1eedi k<\/span>\u00e8m theo danh s\u00e1ch c\u00f4ng ty con \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt.<\/span><\/p>\n

b.2) H\u00ecnh th<\/span>\u1ee9c g\u1eedi th<\/span>\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

C\u00e1c doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh<\/span>\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n<\/span>\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y<\/span>\u00a0th\u1ef1c hi\u1ec7n k<\/span>\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l<\/span>\u00e0m d\u1ecbch v\u1ee5 chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.\u201d<\/span><\/p>\n

<\/a>c) B\u1ed5 sung kho\u1ea3n 6 nh\u01b0 sau:<\/span><\/p>\n

\u201c6. Truy c<\/span>\u1eadp h\u1ec7 th\u1ed1ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf x<\/span>\u00e2y d\u1ef1ng theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>\u00a0\u0111\u1ec3 l\u1eadp ho<\/span>\u00e1 \u0111\u01a1n ki\u00eam t\u1edd khai\u00a0ho<\/span>\u00e0n thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh b<\/span>\u00e1n h\u00e0ng ho\u00e1 ho\u00e0n thu\u1ebf gi<\/span>\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/span><\/p>\n

<\/a>15. B\u1ed5 sung \u0110i\u1ec1u 22a v\u00e0o sau<\/span>\u00a0<\/a>\u0110i\u1ec1u 22\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a022a. Ngh\u0129a v\u1ee5 v<\/span><\/b>\u00e0 tr\u00e1ch nhi<\/b>\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ho<\/span><\/b>\u00e1 \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. Ngh\u0129a v<\/span>\u1ee5 v<\/span>\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph<\/span>\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi b<\/span>\u00e1n v\u00e0 ng\u01b0\u1eddi mua:<\/span><\/p>\n

a) Ngh\u0129a v<\/span>\u1ee5:<\/span><\/p>\n

a.1) Cung c<\/span>\u1ea5p gi\u1ea3i ph<\/span>\u00e1p trong vi\u1ec7c kh\u1edfi t\u1ea1o, truy\u1ec1n, nh\u1eadn, l\u01b0u tr\u1eef, x\u1eed l<\/span>\u00fd d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; truy\u1ec1n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a ph\u1ea3i l<\/span>\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u ho<\/span>\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th<\/span>\u00ec th\u1ef1c hi\u1ec7n truy\u1ec1n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng qua vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u ho<\/span>\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a.2) Th<\/span>\u1ef1c hi\u1ec7n truy\u1ec1n, nh\u1eadn \u0111<\/span>\u00fang h\u1ea1n, to<\/span>\u00e0n v\u1eb9n h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 l\u01b0u tr\u1eef k\u1ebft qu\u1ea3 truy\u1ec1n nh\u1eadn gi\u1eefa c<\/span>\u00e1c b\u00ean tham gia giao d\u1ecbch.<\/span><\/p>\n

b) Tr\u00e1ch nhi<\/span>\u1ec7m:<\/span><\/p>\n

b.1) C\u00f4ng khai th\u00f4ng b\u00e1o ph\u01b0\u01a1ng th<\/span>\u1ee9c ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 tr<\/span>\u00ean Website gi\u1edbi thi\u1ec7u d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

b.2) B<\/span>\u1ea3o m\u1eadt th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b.3) Th\u00f4ng b\u00e1o cho ng\u01b0<\/span>\u1eddi mua d\u1ecbch v\u1ee5 k\u1ebf ho\u1ea1ch ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng cung c\u1ea5p d\u1ecbch v\u1ee5 v<\/span>\u00e0 bi\u1ec7n ph<\/span>\u00e1p x\u1eed l<\/span>\u00fd tr\u01b0\u1edbc 30 ng<\/span>\u00e0y \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

b.4) Th<\/span>\u1ef1c hi\u1ec7n tr<\/span>\u00e1ch nhi\u1ec7m kh<\/span>\u00e1c theo th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

2. Ngh\u0129a v<\/span>\u1ee5 v<\/span>\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a) Ngh\u0129a v<\/span>\u1ee5:<\/span><\/p>\n

a.1) Cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf sau khi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf).<\/span><\/p>\n

a.2) Th<\/span>\u1ef1c hi\u1ec7n c\u1ea5p m<\/span>\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng b\u00e1o\u00a0\u1ee7y quy\u1ec1n; th\u1ef1c hi\u1ec7n cung c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 cho c<\/span>\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y th<\/span>\u00e1c.<\/p>\n

b) Tr\u00e1ch nhi<\/span>\u1ec7m:<\/span><\/p>\n

b.1) Thi<\/span>\u1ebft l\u1eadp k<\/span>\u00eanh k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ea3m b\u1ea3o li<\/span>\u00ean t\u1ee5c, an ninh, an to<\/span>\u00e0n.<\/p>\n

b.2) C\u00f4ng khai, th\u00f4ng b\u00e1o ph\u01b0\u01a1ng th<\/span>\u1ee9c ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 tr<\/span>\u00ean Website gi\u1edbi thi\u1ec7u d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

b.3) B<\/span>\u1ea3o m\u1eadt th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b.4) Th\u00f4ng b\u00e1o k<\/span>\u1ecbp th\u1eddi cho T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 c<\/span>\u00e1c v\u1ea5n \u0111\u1ec1 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf; ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf x\u1eed l<\/span>\u00fd v\u01b0\u1edbng m\u1eafc ph<\/span>\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

b.5) Th\u00f4ng b\u00e1o cho T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf v<\/span>\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf ho\u1ea1ch ng\u1eebng ho\u1eb7c t\u1ea1m ng\u1eebng cung c\u1ea5p d\u1ecbch v\u1ee5 v<\/span>\u00e0 bi\u1ec7n ph<\/span>\u00e1p x\u1eed l<\/span>\u00fd tr\u01b0\u1edbc 30 ng<\/span>\u00e0y \u0111\u1ec3 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n v<\/span>\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

b.6) Th<\/span>\u1ef1c hi\u1ec7n tr<\/span>\u00e1ch nhi\u1ec7m kh<\/span>\u00e1c theo th\u1ecfa thu\u1eadn v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf v<\/span>\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.\u201d<\/span><\/p>\n

<\/a>16. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 30\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Ch<\/span>\u1ee9ng t\u1eeb trong l\u0129nh v\u1ef1c qu\u1ea3n l<\/span>\u00fd thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u1ee7a c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

a) Ch<\/span>\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr<\/span>\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/p>\n

b) Bi\u00ean lai g<\/span>\u1ed3m:<\/span><\/p>\n

b.1) Bi\u00ean lai thu thu<\/span>\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi<\/span>\u00e1;<\/p>\n

b.2) Bi\u00ean lai thu thu<\/span>\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed in s\u1eb5n m\u1ec7nh gi<\/span>\u00e1;<\/p>\n

b.3) Bi\u00ean lai thu thu<\/span>\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed.\u201d<\/p>\n

<\/a>17. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0110i\u1ec1u 31\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a031. Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb<\/span><\/b><\/p>\n

1. T<\/span>\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, th\u1eddi \u0111i\u1ec3m thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb, bi<\/span>\u00ean lai giao cho ng\u01b0\u1eddi c<\/span>\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p c<\/span>\u00e1c kho\u1ea3n\u00a0thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed.<\/p>\n

2. Th<\/span>\u1eddi \u0111i\u1ec3m k<\/span>\u00fd s\u1ed1 tr<\/span>\u00ean ch\u1ee9ng t\u1eeb l<\/span>\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ch\u1eef k<\/span>\u00fd s\u1ed1 \u0111\u1ec3 k<\/span>\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng<\/span>\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.\u201d<\/span><\/p>\n

18. S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1, \u0111i\u1ec3m k kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 32\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. \u0110<\/span>\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n<\/p>\n

a) T\u00ean ch<\/span>\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf; k<\/span>\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k<\/span>\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/p>\n

b) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, m<\/span>\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp;<\/span><\/p>\n

c) T\u00ean, \u0111<\/span>\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, m<\/span>\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c<\/span>\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp (n\u1ebfu c<\/span>\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf) ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n;<\/p>\n

d) Qu<\/span>\u1ed1c t\u1ecbch (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh<\/span>\u00f4ng thu\u1ed9c qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam);<\/span><\/p>\n

\u0111) Kho\u1ea3n<\/span>\u00a0thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, kho\u1ea3n \u0111<\/span>\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c; kho\u1ea3n t\u1eeb thi\u1ec7n, nh<\/span>\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc; s\u1ed1 thu\u1ebf \u0111<\/span>\u00e3 kh\u1ea5u tr\u1eeb;<\/span><\/p>\n

e) Ng\u00e0y, th\u00e1ng, n\u0103m l<\/span>\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/p>\n

g) H<\/span>\u1ecd t<\/span>\u00ean, ch\u1eef k<\/span>\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed th<\/span>\u00ec ch\u1eef k<\/span>\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l<\/span>\u00e0 ch\u1eef k<\/span>\u00fd s\u1ed1.\u201d<\/span><\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0111i\u1ec3m k kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201ck) Bi\u00ean lai \u0111\u01b0<\/span>\u1ee3c th\u1ec3 hi\u1ec7n l<\/span>\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th<\/span>\u00eam ti\u1ebfng n\u01b0\u1edbc ngo<\/span>\u00e0i th\u00ec ph\u1ea7n\u00a0ghi th<\/span>\u00eam b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo<\/span>\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b<\/span>\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n \u201c(<\/span>\u00a0<\/span>)\u201d ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d<\/span>\u00f2ng n\u1ed9i dung ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n

Ch<\/span>\u1eef s\u1ed1 ghi tr<\/span>\u00ean bi\u00ean lai l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi<\/span>\u00ean 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.<\/p>\n

\u0110<\/span>\u1ed3ng ti\u1ec1n ghi tr<\/span>\u00ean bi\u00ean lai l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p c<\/span>\u00e1c kho\u1ea3n\u00a0ph\u1ea3i thu kh<\/span>\u00e1c thu\u1ed9c ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph<\/span>\u00e1p lu\u1eadt\u00a0quy \u0111\u1ecbnh c<\/span>\u00f3 m\u1ee9c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th<\/span>\u00ec \u0111\u01b0\u1ee3c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam tr<\/span>\u00ean c\u01a1 s\u1edf quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi<\/span>\u00e1 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP\u00a0ng<\/span>\u00e0y 23 th\u00e1ng 8 n\u0103m 2016 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v<\/span>\u00e0 h\u01b0\u1edbng d\u1eabn thi h<\/span>\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/a><\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p khi thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, n\u1ebfu danh m\u1ee5c ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed nhi\u1ec1u h\u01a1n s\u1ed1 d<\/span>\u00f2ng c\u1ee7a m\u1ed9t bi<\/span>\u00ean lai th\u00ec \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k<\/span>\u00ea k\u00e8m theo bi\u00ean lai. B\u1ea3ng\u00a0k<\/span>\u00ea do t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed t\u1ef1 thi\u1ebft k\u1ebf ph<\/span>\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed. B\u1ea3ng\u00a0k<\/span>\u00ea ph\u1ea3i ghi r<\/span>\u00f5 \u201ck\u00e8m theo bi\u00ean lai s\u1ed1\u2026 ng<\/span>\u00e0y\u2026 th\u00e1ng\u2026. n\u0103m\u201d.<\/p>\n

\u0110<\/span>\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed s\u1eed d\u1ee5ng bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti<\/span>\u00eau th\u1ee9c n\u1ed9i dung tr<\/span>\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed cho ph<\/span>\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi B\u1ed9 T<\/span>\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan) xem x<\/span>\u00e9t v\u00e0 c\u00f3 h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Ngo\u00e0i c\u00e1c th\u00f4ng tin b<\/span>\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y<\/span>, t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u00f3 th\u1ec3 t\u1ea1o th<\/span>\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c, k\u1ec3 c\u1ea3 t\u1ea1o lo-go, h<\/span>\u00ecnh\u00a0\u1ea3nh trang tr<\/span>\u00ed ho\u1eb7c qu\u1ea3ng c<\/span>\u00e1o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v<\/span>\u00e0 kh\u00f4ng che khu\u1ea5t, l<\/span>\u00e0m m\u1edd c<\/span>\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr<\/span>\u00ean bi\u00ean lai. C\u1ee1 ch\u1eef c\u1ee7a c<\/span>\u00e1c th\u00f4ng tin t\u1ea1o th<\/span>\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n c\u1ee1 ch\u1eef c\u1ee7a c<\/span>\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr<\/span>\u00ean bi\u00ean lai.\u201d<\/p>\n

<\/a>c) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 3\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/a>3. K\u00fd hi\u1ec7u m\u1eabu, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. M\u1eabu hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i<\/span>\u00a0<\/span><\/a>kho\u1ea3n 10 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP<\/span>\u00a0<\/a>ng\u00e0y 20 th\u00e1ng 01 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span>\u201d<\/p>\n

<\/a>19. B\u1ed5 sung \u0110i\u1ec1u 32a v\u00e0o sau<\/span>\u00a0<\/a>\u0110i\u1ec1u 32\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a032a. Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v<\/span><\/b>\u00e0\u00a0<\/b>\u1ee7y nhi\u1ec7m l\u1eadp bi<\/span><\/b>\u00ean lai<\/b><\/p>\n

1. L<\/span>\u1eadp bi<\/span>\u00ean lai<\/p>\n

N<\/span>\u1ed9i dung tr<\/span>\u00ean bi\u00ean lai ph\u1ea3i \u0111<\/span>\u00fang v\u1edbi n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph<\/span>\u00e1t sinh; bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li<\/span>\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn.<\/span><\/p>\n

N<\/span>\u1ed9i dung l\u1eadp tr<\/span>\u00ean bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr<\/span>\u00ean c\u00e1c li\u00ean c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1 bi<\/span>\u00ean lai, n\u1ebfu ghi sai, h\u1ecfng th<\/span>\u00ec ng\u01b0\u1eddi thu ti\u1ec1n kh<\/span>\u00f4ng \u0111\u01b0\u1ee3c x<\/span>\u00e9 kh\u1ecfi cu\u1ed1ng ho\u1eb7c n\u1ebfu \u0111<\/span>\u00e3 x\u00e9 th\u00ec ph\u1ea3i k<\/span>\u00e8m theo t\u1edd bi<\/span>\u00ean lai \u0111\u00e3 ghi sai, h\u1ecfng; t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed khi l\u1eadp bi<\/span>\u00ean lai ph\u1ea3i \u0111<\/span>\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u00e0o g\u00f3c tr\u00ean, b\u00ean tr\u00e1i li\u00ean 2 c\u1ee7a bi<\/span>\u00ean lai (li\u00ean giao cho ng\u01b0\u1eddi n\u1ed9p c<\/span>\u00e1c kho\u1ea3n\u00a0thu kh<\/span>\u00e1c thu\u1ed9c ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc).<\/span><\/p>\n

2. Bi\u00ean lai \u0111\u01b0<\/span>\u1ee3c l\u1eadp theo \u0111<\/span>\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph<\/span>\u00e1p \u0111\u1ec3 thanh to<\/span>\u00e1n, h\u1ea1ch to<\/span>\u00e1n v\u00e0 quy\u1ebft to<\/span>\u00e1n t\u00e0i ch\u00ednh.<\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p kh<\/span>\u00f4ng \u0111\u00e1p\u00a0\u1ee9ng c<\/span>\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0th\u00ec kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to<\/span>\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to<\/span>\u00e1n, quy\u1ebft to<\/span>\u00e1n t\u00e0i ch\u00ednh.<\/p>\n

3.\u00a0<\/span>\u1ee6y nhi\u1ec7m l\u1eadp bi<\/span>\u00ean lai<\/p>\n

a) T<\/span>\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed\u00a0\u1ee7y nhi\u1ec7m cho b<\/span>\u00ean th\u1ee9 ba l\u1eadp bi<\/span>\u00ean lai. Vi\u1ec7c \u1ee7y nhi\u1ec7m gi\u1eefa b<\/span>\u00ean\u00a0\u1ee7y nhi\u1ec7m v<\/span>\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i theo h<\/span>\u00ecnh th\u1ee9c v\u0103n b\u1ea3n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eedi th<\/span>\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp b<\/span>\u00ean\u00a0\u1ee7y nhi\u1ec7m v<\/span>\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m theo\u00a0<\/a>M\u1eabu s\u1ed1 02\/UN-BLG Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ch\u1eadm nh\u1ea5t l<\/span>\u00e0 03 ng\u00e0y tr\u01b0\u1edbc khi b<\/span>\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp bi<\/span>\u00ean lai; tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed th<\/span>\u00ec b\u00ean\u00a0\u1ee7y nhi\u1ec7m v<\/span>\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i th<\/span>\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-CT\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n

b) N<\/span>\u1ed9i dung v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c<\/span>\u00e1c th\u00f4ng tin v\u1ec1 bi<\/span>\u00ean lai\u00a0\u1ee7y nhi\u1ec7m (h<\/span>\u00ecnh th\u1ee9c, lo\u1ea1i, k<\/span>\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng bi<\/span>\u00ean lai (t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1\u2026)); m\u1ee5c \u0111<\/span>\u00edch\u00a0\u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c giao nh\u1eadn ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c c<\/span>\u00e0i \u0111\u1eb7t bi<\/span>\u00ean lai\u00a0\u1ee7y nhi\u1ec7m (n\u1ebfu l<\/span>\u00e0 bi\u00ean lai t\u1ef1 in ho\u1eb7c \u0111i\u1ec7n t\u1eed); ph\u01b0\u01a1ng th\u1ee9c thanh to<\/span>\u00e1n bi\u00ean lai\u00a0\u1ee7y nhi\u1ec7m;<\/span><\/p>\n

c) B\u00ean\u00a0<\/span>\u1ee7y nhi\u1ec7m ph\u1ea3i l\u1eadp th<\/span>\u00f4ng b\u00e1o\u00a0\u1ee7y nhi\u1ec7m c<\/span>\u00f3 ghi \u0111\u1ea7y \u0111\u1ee7 c<\/span>\u00e1c th\u00f4ng tin v\u1ec1 bi<\/span>\u00ean lai\u00a0\u1ee7y nhi\u1ec7m, m\u1ee5c \u0111<\/span>\u00edch\u00a0\u1ee7y nhi\u1ec7m, th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m d\u1ef1a tr<\/span>\u00ean v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m \u0111<\/span>\u00e3 k\u00fd k\u1ebft, c<\/span>\u00f3 t\u00ean, ch\u1eef k<\/span>\u00fd, d\u1ea5u (n\u1ebfu c<\/span>\u00f3) c\u1ee7a \u0111\u1ea1i di\u1ec7n b<\/span>\u00ean\u00a0\u1ee7y nhi\u1ec7m cho b<\/span>\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m v<\/span>\u00e0 g\u1eedi th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1edbi c\u01a1 quan thu\u1ebf theo\u00a0<\/a>m\u1eabu 02\/PH-BLG Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c ni<\/span>\u00eam y\u1ebft t\u1ea1i n\u01a1i t\u1ed5 ch\u1ee9c thu ti\u1ec1n ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n

d) Bi\u00ean lai\u00a0<\/span>\u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c l\u1eadp v\u1eabn ph\u1ea3i ghi t<\/span>\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed (b\u00ean\u00a0\u1ee7y nhi\u1ec7m) v<\/span>\u00e0 \u0111\u00f3ng d\u1ea5u b<\/span>\u00ean\u00a0\u1ee7y nhi\u1ec7m ph<\/span>\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a m\u1ed7i t\u1edd bi<\/span>\u00ean lai (tr\u01b0\u1eddng h\u1ee3p bi<\/span>\u00ean lai \u0111\u01b0\u1ee3c in t\u1eeb thi\u1ebft b\u1ecb in c\u1ee7a b<\/span>\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ho\u1eb7c bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed th<\/span>\u00ec kh\u00f4ng ph\u1ea3i \u0111<\/span>\u00f3ng d\u1ea5u, kh<\/span>\u00f4ng ph\u1ea3i c<\/span>\u00f3 ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a b<\/span>\u00ean\u00a0\u1ee7y nhi\u1ec7m);<\/span><\/p>\n

\u0111) Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp thu ph<\/span>\u00ed ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m thu c<\/span>\u00f9ng s\u1eed d\u1ee5ng h<\/span>\u00ecnh th\u1ee9c bi<\/span>\u00ean lai \u0111\u1eb7t in c<\/span>\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph<\/span>\u00e2n chia cho t\u00f9ng c\u01a1 s\u1edf trong to<\/span>\u00e0n h\u1ec7 th\u1ed1ng th<\/span>\u00ec t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed ph\u1ea3i c<\/span>\u00f3 s\u1ed5 theo d<\/span>\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng bi<\/span>\u00ean lai cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C<\/span>\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng bi<\/span>\u00ean lai theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 bi<\/span>\u00ean lai \u0111\u01b0\u1ee3c ph<\/span>\u00e2n chia;<\/p>\n

e) B\u00ean\u00a0<\/span>\u1ee7y nhi\u1ec7m v<\/span>\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i t\u1ed5ng h\u1ee3p b<\/span>\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 vi\u1ec7c s\u1eed d\u1ee5ng c<\/span>\u00e1c bi\u00ean lai\u00a0\u1ee7y nhi\u1ec7m. B<\/span>\u00ean\u00a0\u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ef1c hi\u1ec7n b<\/span>\u00e1o c\u00e1o s\u1eed d\u1ee5ng bi<\/span>\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l<\/span>\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0(bao g\u1ed3m c\u1ea3 s\u1ed1 bi<\/span>\u00ean lai c\u1ee7a b<\/span>\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng). B<\/span>\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m kh<\/span>\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

g) Tr\u01b0<\/span>\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc h\u1ea1n \u1ee7y nhi\u1ec7m, hai b<\/span>\u00ean ph\u1ea3i x<\/span>\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n, \u0111\u1ed3ng th\u1eddi th<\/span>\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v<\/span>\u00e0 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed.\u201d<\/p>\n

<\/a>20. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 33\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00e1c lo<\/span>\u1ea1i ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh d\u1ea1ng sau:<\/span><\/p>\n

a) \u0110<\/span>\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ng<\/span>\u00f4n ng\u1eef \u0111\u1ecbnh d\u1ea1ng v\u0103n b\u1ea3n XML (XML l<\/span>\u00e0 ch\u1eef vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb ti\u1ebfng Anh \u201ceXtensible Markup Language\u201d \u0111\u01b0\u1ee3c t\u1ea1o ra v\u1edbi m\u1ee5c \u0111<\/span>\u00edch chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c<\/span>\u00e1c h\u1ec7 th\u1ed1ng c<\/span>\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin);<\/p>\n

b) \u0110<\/span>\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1ed3m hai th<\/span>\u00e0nh ph\u1ea7n: th<\/span>\u00e0nh ph\u1ea7n\u00a0ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 th\u00e0nh ph\u1ea7n\u00a0ch\u1ee9a d\u1eef li\u1ec7u ch\u1eef k<\/span>\u00fd s\u1ed1;<\/span><\/p>\n

c) T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan x<\/span>\u00e2y d\u1ef1ng v<\/span>\u00e0 c\u00f4ng b\u1ed1 th<\/span>\u00e0nh ph\u1ea7n\u00a0ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, th<\/span>\u00e0nh ph\u1ea7n\u00a0ch\u1ee9a d\u1eef li\u1ec7u ch\u1eef k<\/span>\u00fd s\u1ed1 v<\/span>\u00e0 cung c\u1ea5p c<\/span>\u00f4ng c\u1ee5 hi\u1ec3n th\u1ecb c<\/span>\u00e1c n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.\u201d<\/p>\n

\u201c3. Ch<\/span>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7, ch<\/span>\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u1ea3m b\u1ea3o kh<\/span>\u00f4ng d\u1eabn t\u1edbi c<\/span>\u00e1ch hi\u1ec3u sai l\u1ec7ch \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng c<\/span>\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

<\/a>21. S\u1eeda \u0111\u1ed5i t\u00ean<\/span>\u00a0<\/a>\u0110i\u1ec1u 34\u00a0<\/a>v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0110i\u1ec1u 34\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a034. \u0110\u0103ng k<\/span><\/b>\u00fd s<\/b>\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. T<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr<\/span>\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1, t\u1ed5 ch\u1ee9c thu c<\/span>\u00e1c kho\u1ea3n\u00a0thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh<\/span>\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>\u00e1p d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed th<\/span>\u00f4ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th<\/span>\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5.<\/span><\/p>\n

N<\/span>\u1ed9i dung th<\/span>\u00f4ng tin \u0111\u0103ng k\u00fd theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-CT\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan g\u1eedi th<\/span>\u00f4ng b\u00e1o theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-TN\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th<\/span>\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-TN\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed cho t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu c<\/span>\u00e1c kho\u1ea3n\u00a0ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

2. Trong th<\/span>\u1eddi gian 01 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi Th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf; t\u1ed5 ch\u1ee9c thu c<\/span>\u00e1c kho\u1ea3n\u00a0ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. K<\/span>\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>, t\u1ed5 ch\u1ee9c n<\/span>\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0ph\u1ea3i ng\u1eebng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 th\u1ef1c hi\u1ec7n theo c<\/span>\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111<\/span>\u00e2y, ti\u00eau h\u1ee7y nh\u1eefng ch\u1ee9ng t\u1eeb gi\u1ea5y c<\/span>\u00f2n t\u1ed3n ch\u01b0a s\u1eed d\u1ee5ng (n\u1ebfu c<\/span>\u00f3) theo quy \u0111\u1ecbnh.<\/span><\/p>\n

4. Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 thay \u0111\u1ed5i th<\/span>\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span>, t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed thu\u1ed9c ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th<\/span>\u00f4ng tin v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-CT\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan ti\u1ebfp nh\u1eadn m\u1eabu \u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin v\u00e0 c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>.\u201d<\/p>\n

<\/a>22. B\u1ed5 sung \u0110i\u1ec1u 34a v\u00e0 \u0110i\u1ec1u 34b v\u00e0o sau<\/span>\u00a0<\/a>\u0110i\u1ec1u 34\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a034a. X\u1eed l<\/span><\/b>\u00fd ch<\/b>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span><\/b>\u00e3 l<\/b>\u1eadp<\/span><\/b><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai th<\/span>\u00ec t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf th\u1ef1c hi\u1ec7n x\u1eed l<\/span>\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp theo nguy<\/span>\u00ean t\u1eafc t\u01b0\u01a1ng t\u1ef1 x\u1eed l<\/span>\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>. Th\u00f4ng b\u00e1o ch\u1ee9ng t\u1eeb \u0111<\/span>\u00e3 l\u1eadp sai theo\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-CT\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

\u0110i\u1ec1u<\/span><\/b>\u00a034b. Tr<\/span><\/b>\u00e1ch nhi<\/b>\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c<\/span><\/b>\u00e1 nh\u00e2n kh<\/b>\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span><\/b>\u00e1 nh\u00e2n, t<\/b>\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span><\/b>\u00ed, l<\/b>\u1ec7 ph<\/span><\/b>\u00ed khi s<\/b>\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. Qu<\/span>\u1ea3n l<\/span>\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c<\/span>\u00e1c t\u00e0i kho\u1ea3n\u00a0\u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf c\u1ea5p.<\/span><\/p>\n

2. T<\/span>\u1ea1o l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed, bi<\/span>\u00ean lai thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n, ng\u01b0\u1eddi n\u1ed9p c<\/span>\u00e1c kho\u1ea3n\u00a0thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u00e0 ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 t<\/span>\u00ednh h\u1ee3p ph<\/span>\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp.<\/span><\/p>\n

3. Chuy<\/span>\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf<\/span><\/p>\n

a) Chuy<\/span>\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

T<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c<\/span>\u00e1c n\u1ed9i dung tr<\/span>\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed g\u1eedi cho ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf v<\/span>\u00e0 \u0111\u1ed3ng th\u1eddi g\u1eedi cho c\u01a1 quan thu\u1ebf ngay trong ng<\/span>\u00e0y l\u1eadp ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

T<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>\u00a0qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n l\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h<\/span>\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf th<\/span>\u00ec chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf; t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp kh<\/span>\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>\u00e1p d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn chuy\u1ec3n d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed th<\/span>\u00f4ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th<\/span>\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) T<\/span>\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed g\u1eedi b<\/span>\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai theo\u00a0<\/a>M\u1eabu s\u1ed1 BC26\/BL\u0110T Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 g\u1eedi c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf c<\/span>\u00f9ng v\u1edbi th\u1eddi gian g\u1eedi T\u1edd khai ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed (tr\u1eeb ph<\/span>\u00ed h\u1ea3i quan; l\u1ec7 ph<\/span>\u00ed h\u00e0ng ho\u00e1, h\u00e0nh l\u00fd, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i qu<\/span>\u00e1 c\u1ea3nh) theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l<\/a><\/span>\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span>\u00a0v<\/span>\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h<\/span>\u00e0nh.<\/p>\n

4. L\u01b0u tr<\/span>\u1eef v<\/span>\u00e0 b\u1ea3o \u0111\u1ea3m t<\/span>\u00ednh to\u00e0n v\u1eb9n c\u1ee7a to<\/span>\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; th\u1ef1c hi\u1ec7n c<\/span>\u00e1c quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 b\u1ea3o \u0111\u1ea3m an to<\/span>\u00e0n, an ninh h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

5. Ch<\/span>\u1ea5p h<\/span>\u00e0nh s\u1ef1 thanh tra, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf v<\/span>\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt.\u201d<\/span><\/p>\n

<\/a>23. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 35\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u01a1 quan qu<\/span>\u1ea3n l<\/span>\u00fd thu\u1ebf t\u1ea1o bi<\/span>\u00ean lai theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in (lo\u1ea1i kh<\/span>\u00f4ng in s\u1eb5n m\u1ec7nh gi<\/span>\u00e1) \u0111\u01b0\u1ee3c b<\/span>\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed theo gi\u00e1 \u0111\u1ea3m b\u1ea3o b<\/span>\u00f9 \u0111\u1eafp chi ph<\/span>\u00ed in\u00a0\u1ea5n, ph<\/span>\u00e1t h\u00e0nh.\u201d<\/p>\n

24. S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 36\u00a0nh\u01b0 sau:<\/span><\/p>\n

<\/a>a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 2\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T<\/span>\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng bi<\/span>\u00ean lai \u0111\u1eb7t in, t\u1ef1 in ph\u1ea3i l\u1eadp Th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00f3ng tr\u1ee5 s\u1edf. Th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai g\u1eedi c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2. Ph\u00e1t h\u00e0nh bi\u00ean lai c<\/span>\u1ee7a c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf<\/span><\/p>\n

Bi\u00ean lai do c\u01a1 quan qu<\/span>\u1ea3n l<\/span>\u00fd thu\u1ebf \u0111\u1eb7t in tr\u01b0\u1edbc khi b<\/span>\u00e1n ho\u1eb7c c\u1ea5p l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u1eadp th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c<\/span>\u00e1c C\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c H\u1ea3i quan trong c\u1ea3 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng<\/span>\u00e0y l\u1eadp th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 tr\u01b0\u1edbc khi b<\/span>\u00e1n. Khi ph\u00e1t h\u00e0nh bi\u00ean lai ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh<\/span>\u00f4ng \u0111\u01b0\u1ee3c tr<\/span>\u00f9ng s\u1ed1 bi<\/span>\u00ean lai trong c\u00f9ng k\u00fd hi\u1ec7u.<\/span><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c H\u1ea3i quan \u0111<\/span>\u00e3 \u0111\u01b0a n\u1ed9i dung Th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c T\u1ed5ng c\u1ee5c H\u1ea3i quan th<\/span>\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai \u0111\u1ebfn C\u1ee5c Thu\u1ebf, C\u1ee5c H\u1ea3i quan kh<\/span>\u00e1c.<\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111<\/span>\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn n<\/span>\u00eau tr\u00ean.\u201d<\/p>\n

<\/a>b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 4\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c4. Tr\u00ecnh t<\/span>\u1ef1, th\u1ee7 t\u1ee5c ph<\/span>\u00e1t h\u00e0nh bi\u00ean lai:<\/p>\n

a) Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 bi\u00ean lai m\u1eabu<\/span>\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t 05 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi<\/span>\u00ean lai. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai g\u1ed3m c\u1ea3 bi<\/span>\u00ean lai m\u1eabu\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c ni<\/span>\u00eam y\u1ebft r<\/span>\u00f5 r\u00e0ng t\u1ea1i t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c \u1ee7y nhi\u1ec7m thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng bi<\/span>\u00ean lai;<\/p>\n

b) Tr\u01b0<\/span>\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai do t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed g\u1eedi \u0111\u1ebfn, c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf ph<\/span>\u00e1t hi\u1ec7n Th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111<\/span>\u00fang quy \u0111\u1ecbnh th<\/span>\u00ec trong th\u1eddi h\u1ea1n 03 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th<\/span>\u00f4ng b\u00e1o, c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf ph\u1ea3i c<\/span>\u00f3 v\u0103n b\u1ea3n th<\/span>\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed bi\u1ebft. T\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi \u0111<\/span>\u00fang quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed khi ph\u00e1t h\u00e0nh bi\u00ean lai t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i, n\u1ebfu kh<\/span>\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung v<\/span>\u00e0 h\u00ecnh th\u1ee9c bi<\/span>\u00ean lai \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf th<\/span>\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi k<\/span>\u00e8m bi\u00ean lai m\u1eabu;<\/span><\/p>\n

d) \u0110<\/span>\u1ed1i v\u1edbi c<\/span>\u00e1c s\u1ed1 bi<\/span>\u00ean lai \u0111\u00e3 th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c<\/span>\u00f3 in s\u1eb5n t<\/span>\u00ean, \u0111\u1ecba ch\u1ec9, khi c<\/span>\u00f3 s\u1ef1 thay \u0111\u1ed5i t<\/span>\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh<\/span>\u00f4ng thay \u0111\u1ed5i m<\/span>\u00e3 s\u1ed1 thu\u1ebf v<\/span>\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u1eabn c<\/span>\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng bi<\/span>\u00ean lai \u0111\u00e3 \u0111\u1eb7t in th<\/span>\u00ec th\u1ef1c hi\u1ec7n \u0111<\/span>\u00f3ng d\u1ea5u t<\/span>\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v<\/span>\u00e0o b\u00ean c\u1ea1nh ti<\/span>\u00eau th\u1ee9c t<\/span>\u00ean, \u0111\u1ecba ch\u1ec9 \u0111<\/span>\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v<\/span>\u00e0 g\u1eedi th<\/span>\u00f4ng b\u00e1o \u0111i\u1ec1u\u00a0ch\u1ec9nh th<\/span>\u00f4ng tin t\u1ea1i Th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp theo\u00a0<\/a>M\u1eabu s\u1ed1 02\/\u0110CPH-BLG Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p c<\/span>\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c thu ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 bi<\/span>\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th<\/span>\u00ec ph\u1ea3i n\u1ed9p b<\/span>\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai v\u1edbi c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v<\/span>\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l<\/span>\u00ean bi\u00ean lai, g\u1eedi b\u1ea3ng k<\/span>\u00ea bi\u00ean lai ch\u01b0a s\u1eed d\u1ee5ng theo\u00a0<\/a>M\u1eabu s\u1ed1 02\/BK-BLG Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u\u00a0ch\u1ec9nh th<\/span>\u00f4ng tin t\u1ea1i th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111<\/span>\u00f3 n\u00eau r\u00f5 s\u1ed1 bi<\/span>\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng). N\u1ebfu t\u1ed5 ch\u1ee9c kh<\/span>\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 bi<\/span>\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th<\/span>\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c<\/span>\u00e1c s\u1ed1 bi<\/span>\u00ean lai ch\u01b0a s\u1eed d\u1ee5ng v<\/span>\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y bi<\/span>\u00ean lai v\u1edbi c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v<\/span>\u00e0 th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai m\u1edbi v\u1edbi c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.\u201d<\/span><\/p>\n

<\/a>25. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 38\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c2. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s<\/span>\u1eed d\u1ee5ng bi<\/span>\u00ean lai g\u1ed3m c<\/span>\u00e1c n\u1ed9i dung sau: T<\/span>\u00ean \u0111\u01a1n v\u1ecb, m<\/span>\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c<\/span>\u00f3), \u0111\u1ecba ch\u1ec9; t<\/span>\u00ean lo\u1ea1i bi<\/span>\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi<\/span>\u00ean lai, k\u00fd hi\u1ec7u bi<\/span>\u00ean lai; s\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3, mua ph<\/span>\u00e1t h\u00e0nh trong k\u1ef3; s\u1ed1 s\u1eed d\u1ee5ng, x<\/span>\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y trong k\u1ef3; t\u1ed3n cu\u1ed1i k\u1ef3 g\u1eedi cho c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh<\/span>\u00f4ng s\u1eed d\u1ee5ng bi<\/span>\u00ean lai, t\u1ea1i b<\/span>\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai ghi s\u1ed1 l\u01b0\u1ee3ng bi<\/span>\u00ean lai s\u1eed d\u1ee5ng b\u1eb1ng kh<\/span>\u00f4ng (=0). Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 tr\u01b0\u1edbc \u0111<\/span>\u00e3 s\u1eed d\u1ee5ng h\u1ebft bi<\/span>\u00ean lai, \u0111\u00e3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai k\u1ef3 tr\u01b0\u1edbc v\u1edbi s\u1ed1 t\u1ed3n b\u1eb1ng kh<\/span>\u00f4ng (0), trong k\u1ef3 kh<\/span>\u00f4ng th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai thu ti\u1ec1n thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed, kh\u00f4ng s\u1eed d\u1ee5ng bi<\/span>\u00ean lai th\u00ec t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed kh\u00f4ng ph\u1ea3i n\u1ed9p b<\/span>\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai.<\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed\u00a0\u1ee7y nhi\u1ec7m cho b<\/span>\u00ean th\u1ee9 ba l\u1eadp bi<\/span>\u00ean lai th\u00ec t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed v\u1eabn ph\u1ea3i b<\/span>\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai.<\/p>\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s<\/span>\u1eed d\u1ee5ng bi<\/span>\u00ean lai theo\u00a0<\/a>M\u1eabu s\u1ed1 BC26\/BL\u0110T\u00a0ho\u1eb7c\u00a0<\/a>M\u1eabu s\u1ed1 BC26\/BLG Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

<\/a>26. B\u1ed5 sung \u0111i\u1ec3m g v\u00e0o<\/span>\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 39\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201cg) Tr\u00ecnh t<\/span>\u1ef1 ti<\/span>\u00eau hu\u1ef7 bi<\/span>\u00ean lai \u0111\u1ed1i v\u1edbi h<\/span>\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu<\/span>\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu<\/span>\u00e1 c\u1ea3nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, d, \u0111, e kho\u1ea3n n\u00e0y<\/span>\u00a0v\u1edbi C\u1ee5c H\u1ea3i quan.\u201d<\/span><\/p>\n

<\/a>27. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 40\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T<\/span>\u1ed5 ch\u1ee9c thu c<\/span>\u00e1c kho\u1ea3n\u00a0thu\u1ebf, ph<\/span>\u00ed l\u1ec7 ph<\/span>\u00ed n\u1ebfu ph<\/span>\u00e1t hi\u1ec7n m\u1ea5t, ch<\/span>\u00e1y, h\u1ecfng bi<\/span>\u00ean lai \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b<\/span>\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch<\/span>\u00e1y, h\u1ecfng v<\/span>\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l<\/span>\u00fd thu\u1ebf qu\u1ea3n l<\/span>\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi n\u1ed9i dung nh\u01b0 sau: t<\/span>\u00ean t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n l\u00e0m m\u1ea5t, ch<\/span>\u00e1y, h\u1ecfng bi<\/span>\u00ean lai; m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9; c\u0103n c\u1ee9 bi<\/span>\u00ean b\u1ea3n m\u1ea5t, ch<\/span>\u00e1y, h\u1ecfng; t<\/span>\u00ean lo\u1ea1i bi<\/span>\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi<\/span>\u00ean lai; k\u00fd hi\u1ec7u bi<\/span>\u00ean lai; t\u1eeb s\u1ed1; \u0111\u1ebfn s\u1ed1; s\u1ed1 l\u01b0\u1ee3ng; li<\/span>\u00ean bi\u00ean lai ch\u1eadm nh\u1ea5t kh<\/span>\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch<\/span>\u00e1y, h\u1ecfng bi<\/span>\u00ean lai. Tr\u01b0\u1eddng h\u1ee3p ng<\/span>\u00e0y cu\u1ed1i c<\/span>\u00f9ng (ng\u00e0y th\u1ee9 05) tr<\/span>\u00f9ng v\u1edbi ng<\/span>\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0th<\/span>\u00ec ng\u00e0y cu\u1ed1i c<\/span>\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t<\/span>\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng<\/span>\u00e0y ngh\u1ec9 \u0111<\/span>\u00f3.<\/p>\n

B\u00e1o c\u00e1o v<\/span>\u1ec1 vi\u1ec7c m\u1ea5t, ch<\/span>\u00e1y, h\u1ecfng bi<\/span>\u00ean lai th\u1ef1c hi\u1ec7n theo\u00a0<\/a>M\u1eabu s\u1ed1 BC21\/BLG Ph\u1ee5 l\u1ee5c IA\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/p>\n

<\/a>28. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 46\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u00e1c b\u00ean s<\/span>\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/span><\/p>\n

a) C\u00e1c doanh nghi<\/span>\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; c<\/span>\u00e1c t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi mua h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span><\/p>\n

b) C\u00e1c c\u01a1 quan qu<\/span>\u1ea3n l<\/span>\u00fd nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3: th\u1ef1c hi\u1ec7n c<\/span>\u00e1c th\u1ee7 t\u1ee5c h<\/span>\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt; ki\u1ec3m tra t<\/span>\u00ednh h\u1ee3p ph<\/span>\u00e1p c\u1ee7a h<\/span>\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng; ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng t\u1ed1 t\u1ee5ng, thanh tra, ki\u1ec3m tra, ki\u1ec3m to<\/span>\u00e1n;<\/p>\n

c) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c<\/span>\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, th\u1ee7 t\u1ee5c thanh to<\/span>\u00e1n qua ng\u00e2n h\u00e0ng;<\/p>\n

d) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

\u0111) C\u00e1c t<\/span>\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n; ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr<\/span>\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1;<\/span><\/p>\n

e) C\u01a1 quan qu<\/span>\u1ea3n l<\/span>\u00fd thu\u1ebf n\u01b0\u1edbc ngo<\/span>\u00e0i ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m<\/span>\u00e0 n\u01b0\u1edbc C\u1ed9ng h<\/span>\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l<\/span>\u00e0 th\u00e0nh vi\u00ean.\u201d<\/p>\n

<\/a>29. S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0110i\u1ec1u 47\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a047. H<\/span><\/b>\u00ecnh th<\/b>\u1ee9c khai th<\/span><\/b>\u00e1c, s<\/b>\u1eed d\u1ee5ng th<\/span><\/b>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed tr<\/span><\/b>\u00ean C<\/b>\u1ed5ng th<\/span><\/b>\u00f4ng tin \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. B\u00ean s<\/span>\u1eed d\u1ee5ng th<\/span>\u00f4ng tin l\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b<\/span>\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; c<\/span>\u00e1c t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi mua h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khai th<\/span>\u00e1c th\u00f4ng tin t\u1eeb h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo c<\/span>\u00e1c n\u1ed9i dung th<\/span>\u00f4ng tin t\u1eeb C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. B\u00ean s<\/span>\u1eed d\u1ee5ng th<\/span>\u00f4ng tin l\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l<\/span>\u00fd nh\u00e0 n\u01b0\u1edbc, c<\/span>\u00e1c t\u1ed5 ch\u1ee9c t<\/span>\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: tra c\u1ee9u, s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo ph\u1ea1m vi, th\u1eddi gian, tr<\/span>\u00e1ch nhi\u1ec7m v<\/span>\u00e0 quy\u1ec1n truy c\u1eadp C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i v\u0103n b\u1ea3n th\u1ed1ng nh\u1ea5t gi\u1eefa hai b<\/span>\u00ean.<\/p>\n

B\u00ean s<\/span>\u1eed d\u1ee5ng th<\/span>\u00f4ng tin n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y<\/span>\u00a0c\u00f3 tr\u00e1ch nhi\u1ec7m ph<\/span>\u00e2n c\u00f4ng \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (sau \u0111<\/span>\u00e2y g\u1ecdi t\u1eaft l<\/span>\u00e0 \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k<\/span>\u00fd) v\u00e0 th\u00f4ng b\u00e1o cho T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

3. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea5p t\u1ed1i \u0111a 02 t<\/span>\u00e0i kho\u1ea3n\u00a0khai th<\/span>\u00e1c s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l<\/span>\u00fd \u0111\u1ed3ng c\u1ea5p theo v\u0103n b\u1ea3n gi\u1eefa c<\/span>\u00e1c b\u00ean.\u201d<\/p>\n

<\/a>30. S\u1eeda \u0111\u1ed5i t\u00ean<\/span>\u00a0<\/a>\u0110i\u1ec1u 48\u00a0<\/a>v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0110i\u1ec1u 48\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a048. Cung c\u1ea5p, tra c\u1ee9u th<\/span><\/b>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. N<\/span>\u1ed9i dung th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c cung c\u1ea5p l<\/span>\u00e0 c\u00e1c n\u1ed9i dung c\u1ee7a h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y<\/span>\u00a0v\u00e0 t\u00ecnh tr\u1ea1ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2. Th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf cung c\u1ea5p d\u01b0\u1edbi d\u1ea1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

<\/a>31. S\u1eeda \u0111\u1ed5i t\u00ean<\/span>\u00a0<\/a>\u0110i\u1ec1u 49\u00a0<\/a>v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0110i\u1ec1u 49\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a049. \u0110\u0103ng k<\/span><\/b>\u00fd m<\/b>\u1edbi, b\u1ed5 sung th<\/span><\/b>\u00f4ng tin \u0111\u0103ng k\u00fd, thu h<\/b>\u1ed3i t<\/span><\/b>\u00e0i kho\u1ea3n<\/b>\u00a0truy c\u1eadp C\u1ed5ng th<\/span><\/b>\u00f4ng tin \u0111i<\/b>\u1ec7n t\u1eed \u0111\u1ec3 khai th<\/span><\/b>\u00e1c s<\/b>\u1eed d\u1ee5ng th<\/span><\/b>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. \u0110<\/span>\u1ea7u m\u1ed1i \u0111\u0103ng k<\/span>\u00fd c\u1ee7a b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin g\u1eedi 01 v\u0103n b\u1ea3n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k<\/span>\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin ho\u1eb7c thu h\u1ed3i t<\/span>\u00e0i kho\u1ea3n\u00a0theo\u00a0<\/a>M\u1eabu s\u1ed1 01\/CCTT-\u0110K Ph\u1ee5 l\u1ee5c II\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

2. Trong th<\/span>\u1eddi h\u1ea1n kh<\/span>\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea5p t<\/span>\u00e0i kho\u1ea3n\u00a0m\u1edbi ho\u1eb7c b\u1ed5 sung th<\/span>\u00f4ng tin c\u1ee7a t<\/span>\u00e0i kho\u1ea3n\u00a0ho\u1eb7c thu h\u1ed3i t<\/span>\u00e0i kho\u1ea3n\u00a0v<\/span>\u00e0 th\u00f4ng b\u00e1o cho b\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd t\u00e0i kho\u1ea3n\u00a0ho\u1eb7c kh<\/span>\u00f4ng b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng c\u1ee7a t<\/span>\u00e0i kho\u1ea3n\u00a0ph\u1ea3i n<\/span>\u00eau r\u00f5 l\u00fd do.<\/p>\n

C\u00e1c t\u00e0i kho\u1ea3n<\/span>\u00a0\u0111\u0103ng k<\/span>\u00fd m\u1edbi c\u1ea5p cho t\u1eebng c<\/span>\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th<\/span>\u00f4ng b\u00e1o b\u1eb1ng h<\/span>\u00ecnh th\u1ee9c g\u1eedi th\u01b0 \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. Th<\/span>\u1eddi h\u1ea1n s\u1eed d\u1ee5ng t<\/span>\u00e0i kho\u1ea3n\u00a0truy c\u1eadp C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k<\/span>\u00fd m\u1edbi v<\/span>\u00e0 b\u1ed5 sung th<\/span>\u00f4ng tin l\u00e0 12 th\u00e1ng ho\u1eb7c do b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin \u0111\u1ec1 ngh\u1ecb nh\u01b0ng kh<\/span>\u00f4ng qu\u00e1 12 th\u00e1ng t\u00ednh t\u1eeb ng<\/span>\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c Thu\u1ebf g\u1eedi v\u0103n b\u1ea3n th<\/span>\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 \u0111\u0103ng k<\/span>\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k<\/span>\u00fd c\u1ee7a b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin.\u201d<\/p>\n

<\/a>32. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1, kho\u1ea3n 3 \u0110i\u1ec1u 50\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c thu h\u1ed3i t<\/span>\u00e0i kho\u1ea3n\u00a0truy c\u1eadp C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed trong c<\/span>\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Khi c\u00f3 \u0111<\/span>\u1ec1 ngh\u1ecb t\u1eeb \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k<\/span>\u00fd c\u1ee7a b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin;<\/p>\n

b) Th<\/span>\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111<\/span>\u00e3 h\u1ebft;<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n<\/span>\u00a0truy c\u1eadp C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c tra c\u1ee9u th<\/span>\u00f4ng tin trong th\u1eddi gian 06 th<\/span>\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>\n

d) Ph\u00e1t hi<\/span>\u1ec7n tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng \u0111\u00fang m\u1ee5c\u00a0\u0111<\/span>\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin, kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 b\u1ea3o v\u1ec7 b<\/span>\u00ed m\u1eadt nh<\/span>\u00e0 n\u01b0\u1edbc.\u201d<\/span><\/p>\n

\u201c3. Ch<\/span>\u1eadm nh\u1ea5t l<\/span>\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ch<\/span>\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng c<\/span>\u00e1c h\u00ecnh th\u1ee9c cung c\u1ea5p, s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k<\/span>\u00fd c\u1ee7a b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin c\u00f3 \u0111\u1ec1 ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n), T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf th<\/span>\u00f4ng b\u00e1o b\u1eb1ng h<\/span>\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed cho b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng c<\/span>\u00e1c h\u00ecnh th\u1ee9c cung c\u1ea5p, s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

<\/a>33. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 52\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c5. Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng cung c\u1ea5p th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n th<\/span>\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c<\/span>\u00e1c b\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin. N\u1ed9i dung th<\/span>\u00f4ng b\u00e1o ph\u1ea3i n<\/span>\u00eau r\u00f5 kho\u1ea3ng th\u1eddi gian d\u1ef1 ki\u1ebfn ph\u1ee5c h\u1ed3i c<\/span>\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p th<\/span>\u00f4ng tin.\u201d<\/p>\n

<\/a>34. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 53\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c1. S<\/span>\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00fang m\u1ee5c\u00a0\u0111<\/span>\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 b\u1ea3o v\u1ec7 b<\/span>\u00ed m\u1eadt nh<\/span>\u00e0 n\u01b0\u1edbc. C<\/span>\u00e1c th\u00f4ng tin thu th\u1eadp t\u1eeb c\u01a1 quan thu\u1ebf, b<\/span>\u00ean s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin kh\u00f4ng cung c\u1ea5p th<\/span>\u00f4ng tin cho b\u00ean th\u1ee9 ba khi ch\u01b0a c<\/span>\u00f3 s\u1ef1 \u0111\u1ed3ng\u00a0<\/span>\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf cung c\u1ea5p th<\/span>\u00f4ng tin ho\u1eb7c t<\/span>\u00e0i kho\u1ea3n.\u201d<\/span><\/p>\n

\u201c4. Qu<\/span>\u1ea3n l<\/span>\u00fd, b\u1ea3o m\u1eadt th<\/span>\u00f4ng tin t\u00e0i kho\u1ea3n\u00a0truy c\u1eadp C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

<\/a>35. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0110i\u1ec1u 54\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a054. Kinh ph<\/span><\/b>\u00ed th<\/b>\u1ef1c hi\u1ec7n<\/span><\/b><\/p>\n

Kinh ph\u00ed th<\/span>\u1ef1c hi\u1ec7n vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c<\/span>\u00e1c c\u01a1 quan qu\u1ea3n l<\/span>\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0\u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr<\/span>\u00ean c\u01a1 s\u1edf d\u1ef1 to<\/span>\u00e1n kinh ph\u00ed h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c ph<\/span>\u00ea duy\u1ec7t cho c<\/span>\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt.\u201d<\/span><\/p>\n

<\/a>36. S\u1eeda \u0111\u1ed5i t\u00ean<\/span>\u00a0<\/a>\u0110i\u1ec1u 56\u00a0<\/a>v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>\u0110i\u1ec1u 56\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a056. Quy\u1ec1n v<\/span><\/b>\u00e0 tr\u00e1ch nhi<\/b>\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua h<\/span><\/b>\u00e0ng h\u00f3a, d<\/b>\u1ecbch v\u1ee5<\/span><\/b><\/p>\n

1. Ng\u01b0<\/span>\u1eddi mua h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c<\/span>\u00f3 quy\u1ec1n:<\/span><\/p>\n

a) Y\u00eau c<\/span>\u1ea7u ng\u01b0\u1eddi b<\/span>\u00e1n l\u1eadp v<\/span>\u00e0 giao h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

b) Cung c<\/span>\u1ea5p ch<\/span>\u00ednh x\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi b<\/span>\u00e1n l\u1eadp h<\/span>\u00f3a \u0111\u01a1n.<\/p>\n

c) K\u00fd c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi \u0111<\/span>\u1ea7y \u0111\u1ee7 n\u1ed9i dung trong tr\u01b0\u1eddng h\u1ee3p c<\/span>\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua k<\/span>\u00fd tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n

d) Tra c<\/span>\u1ee9u, nh\u1eadn file g\u1ed1c h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b<\/span>\u00e1n.<\/p>\n

\u0111) S<\/span>\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n h\u1ee3p ph<\/span>\u00e1p theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0cho c<\/span>\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh; \u0111\u1ec3 ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; x\u1ed5 s\u1ed1 ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt; \u0111\u01b0\u1ee3c d<\/span>\u00f9ng \u0111\u1ec3 h\u1ea1ch to<\/span>\u00e1n k\u1ebf to<\/span>\u00e1n ho\u1ea1t \u0111\u1ed9ng mua h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 k\u1ebf to<\/span>\u00e1n; k\u00ea khai c\u00e1c lo\u1ea1i thu\u1ebf; \u0111\u0103ng k<\/span>\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu v<\/span>\u00e0 \u0111\u1ec3 k<\/span>\u00ea khai thanh to\u00e1n v\u1ed1n ng<\/span>\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo c<\/span>\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt. H<\/span>\u00f3a \u0111\u01a1n d\u00f9ng cho m\u1ee5c\u00a0\u0111<\/span>\u00edch n\u00e0y ph\u1ea3i l<\/span>\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 th\u00f4ng tin x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua.<\/span><\/p>\n

2. Ng\u01b0<\/span>\u1eddi mua h<\/span>\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) S<\/span>\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111\u00fang m\u1ee5c\u00a0\u0111<\/span>\u00edch.<\/p>\n

b) Cung c<\/span>\u1ea5p th<\/span>\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y<\/span>\u00eau c\u1ea7u, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th<\/span>\u00ec ph\u1ea3i cung c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00ec th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th<\/span>\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.\u201d<\/span><\/p>\n

<\/a>37. B\u1ed5 sung \u0110i\u1ec1u 57a v\u00e0o sau<\/span>\u00a0<\/a>\u0110i\u1ec1u 57\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a057a. Tr<\/span><\/b>\u00e1ch nhi<\/b>\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan trong qu\u1ea3n l<\/span><\/b>\u00fd ch<\/b>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n

1. T<\/span>\u1ed5ng c\u1ee5c H\u1ea3i quan c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) X\u00e2y d<\/span>\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ee5c v\u1ee5 c<\/span>\u00f4ng t\u00e1c qu\u1ea3n l<\/span>\u00fd thu\u1ebf, ph\u1ee5c v\u1ee5 c<\/span>\u00f4ng t\u00e1c qu\u1ea3n l<\/span>\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a c<\/span>\u00e1c c\u01a1 quan kh\u00e1c c\u1ee7a nh<\/span>\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

b) Th\u00f4ng b\u00e1o c\u00e1c lo<\/span>\u1ea1i ch\u1ee9ng t\u1eeb \u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c ph<\/span>\u00e1t h\u00e0nh, \u0111\u01b0\u1ee3c b<\/span>\u00e1o m\u1ea5t, kh<\/span>\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

2. C<\/span>\u1ee5c H\u1ea3i quan c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) Qu<\/span>\u1ea3n l<\/span>\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph<\/span>\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb c\u1ee7a c<\/span>\u00e1c t\u1ed5 ch\u1ee9c \u0111<\/span>\u00e3 \u0111\u0103ng k\u00fd t\u1ea1o, ph<\/span>\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb v\u1edbi c\u01a1 quan h\u1ea3i quan tr<\/span>\u00ean \u0111\u1ecba b<\/span>\u00e0n qu\u1ea3n l<\/span>\u00fd;<\/p>\n

b) Thanh tra, ki<\/span>\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph<\/span>\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb tr<\/span>\u00ean \u0111\u1ecba b<\/span>\u00e0n;<\/p>\n

c) Theo d\u00f5i, ki<\/span>\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng h\u1ee7y ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T<\/span>\u00e0i ch\u00ednh tr\u00ean \u0111\u1ecba b<\/span>\u00e0n.\u201d<\/p>\n

<\/a>38. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 58\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

<\/a>\u201c3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u nh\u1eefng s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tem theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u1ef1c hi\u1ec7n qu\u00e9t m\u00e3 QR cho s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam tr\u01b0\u1edbc khi ti\u00eau th\u1ee5 trong n\u01b0\u1edbc ho\u1eb7c s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t \u1edf n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ebft n\u1ed1i th\u00f4ng tin v\u1ec1 in v\u00e0 s\u1eed d\u1ee5ng tem, tem \u0111i\u1ec7n t\u1eed gi\u1eefa t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Th\u00f4ng tin v\u1ec1 in, s\u1eed d\u1ee5ng tem \u0111i\u1ec7n t\u1eed l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tem c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 chi ph\u00ed in v\u00e0 s\u1eed d\u1ee5ng tem theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/span><\/p>\n

<\/a>39. B\u1ed5 sung kho\u1ea3n 2a v\u00e0o sau<\/span>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 60\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c2a. Tr\u01b0<\/span>\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n\u00a0<\/span>\u00e1p d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0nh\u01b0ng ch\u01b0a c\u00f3 m\u00e1y t\u00ednh ti\u1ec1n do ch\u01b0a \u0111<\/span>\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c<\/span>\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin, gi\u1ea3i ph<\/span>\u00e1p xu\u1ea5t h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n th<\/span>\u00ec c\u01a1 quan thu\u1ebf c<\/span>\u00f3 k\u1ebf ho\u1ea1ch, gi\u1ea3i ph<\/span>\u00e1p h\u1ed7 tr\u1ee3 v<\/span>\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i\u00a0<\/span>\u00e1p d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 v<\/span>\u00e0 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i\u00a0<\/span>\u00e1p d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n nh\u01b0ng kh<\/span>\u00f4ng chuy\u1ec3n \u0111\u1ed5i th<\/span>\u00ec \u0111\u01b0\u1ee3c x<\/span>\u00e1c \u0111\u1ecbnh l<\/span>\u00e0 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n, c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c<\/span>\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l<\/span>\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt.\u201d<\/span><\/p>\n

<\/a>40. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/a>\u0110i\u1ec1u 61\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u<\/span><\/b>\u00a061. Tr<\/span><\/b>\u00e1ch nhi<\/b>\u1ec7m thi h<\/span><\/b>\u00e0nh<\/b><\/p>\n

1. C\u00e1c B<\/span>\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch<\/span>\u00ednh ph\u1ee7, c\u0103n c\u1ee9 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.<\/p>\n

2. B<\/span>\u1ed9 T<\/span>\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn, t\u1ed5 ch\u1ee9c tri\u1ec3n khai gi\u1ea3i ph<\/span>\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n, h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. B<\/span>\u1ed9 C<\/span>\u00f4ng Th\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai c<\/span>\u00e1c gi\u1ea3i ph<\/span>\u00e1p \u0111\u1ec3 qu\u1ea3n l<\/span>\u00fd to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v<\/span>\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T<\/span>\u00e0i ch\u00ednh tri\u1ec3n khai c<\/span>\u00e1c gi\u1ea3i ph<\/span>\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.<\/p>\n

4.\u00a0<\/span>\u1ee6y ban nh<\/span>\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th<\/span>\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c<\/span>\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb tr<\/span>\u00ean \u0111\u1ecba b<\/span>\u00e0n ph\u1ed1i h\u1ee3p \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>.\u00a0\u1ee6y ban nh<\/span>\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th<\/span>\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o \u1ee6y ban nh<\/span>\u00e2n d\u00e2n c\u00e1c c\u1ea5p c<\/span>\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 r<\/span>\u00e0 so\u00e1t, ph\u00e2n lo\u1ea1i v<\/span>\u00e0 c\u00f3 gi\u1ea3i ph<\/span>\u00e1p th\u00fac \u0111\u1ea9y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ed5i\u00a0<\/span>\u00e1p d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n tri\u1ec3n khai h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i do ch\u01b0a \u0111<\/span>\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c<\/span>\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin th\u00ec c\u01a1 quan thu\u1ebf b<\/span>\u00e1o c\u00e1o\u00a0\u1ee6y ban nh<\/span>\u00e2n d\u00e2n \u0111\u1ec3 c<\/span>\u00f3 gi\u1ea3i ph<\/span>\u00e1p h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi v\u1ec1 h\u1ea1 t\u1ea7ng c<\/span>\u00f4ng ngh\u1ec7 th<\/span>\u00f4ng tin; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n tri\u1ec3n khai h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n nh\u01b0ng kh<\/span>\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i th<\/span>\u00ec c\u01a1 quan thu\u1ebf b<\/span>\u00e1o c\u00e1o\u00a0\u1ee6y ban nh<\/span>\u00e2n d\u00e2n \u0111\u1ec3 ch\u1ec9 \u0111\u1ea1o c<\/span>\u00e1c c\u01a1 quan ban ng\u00e0nh \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ed1i h\u1ee3p \u0111\u1ec3 x\u1eed l<\/span>\u00fd vi ph\u1ea1m v\u1ec1 h<\/span>\u00e0nh vi kh\u00f4ng xu\u1ea5t h<\/span>\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh, x\u1eed l<\/span>\u00fd v\u1ec1 \u0111\u0103ng k<\/span>\u00fd kinh doanh do vi ph\u1ea1m ph<\/span>\u00e1p lu\u1eadt\u00a0thu\u1ebf v<\/span>\u00e0 h\u00f3a \u0111\u01a1n. C\u01a1 quan thu\u1ebf tham m\u01b0u \u1ee6y ban nh<\/span>\u00e2n d\u00e2n ph\u1ed1i h\u1ee3p v\u1edbi H\u1ed9i b\u1ea3o v\u1ec7 ng\u01b0\u1eddi ti<\/span>\u00eau d\u00f9ng Vi\u1ec7t Nam \u0111\u1ec3 ph<\/span>\u00e1t \u0111\u1ed9ng v<\/span>\u00e0 tri\u1ec3n khai c<\/span>\u00e1c phong tr\u00e0o ng\u01b0\u1eddi ti<\/span>\u00eau d\u00f9ng v\u0103n minh th\u1ef1c hi\u1ec7n l\u1ea5y h<\/span>\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eb1m lan t\u1ecfa ch\u1ee7 tr\u01b0\u01a1ng ch<\/span>\u00ednh s\u00e1ch c\u1ee7a Nh<\/span>\u00e0 n\u01b0\u1edbc.\u201d<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span><\/b>123\/2020\/N\u0110-CP, b\u00e3i b\u1ecf m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/b><\/p>\n

1. B<\/span>\u1ed5 sung\u00a0<\/a>M\u1eabu s\u1ed1 01\/BK-\u0110CTT,\u00a0<\/a>M\u1eabu s\u1ed1 01\/TH-DT,\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-CT\u0110T v\u00e0o Ph\u1ee5 l\u1ee5c IA; b\u1ed5 sung\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-NSD v\u00e0o Ph\u1ee5 l\u1ee5c IB\u00a0ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

<\/a>2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span>\u00a0<\/span><\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T<\/span>,\u00a0<\/a>M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T,\u00a0<\/a>M\u1eabu s\u1ed1 06\/\u0110N-PS\u0110T,\u00a0<\/a>M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T,\u00a0<\/a>M\u1eabu s\u1ed1 BC26\/BL\u0110T,\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-CT\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA,\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-TN\u0110T,\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T,\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-SS\u0110T,\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-KTDL,\u00a0<\/a>M\u1eabu s\u1ed1 01\/TB-KTT t\u1ea1i Ph\u1ee5 l\u1ee5c IB,\u00a0<\/a>M\u1eabu s\u1ed1 03\/TNCN t\u1ea1i Ph\u1ee5 l\u1ee5c III\u00a0<\/a>ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

3. Thay th<\/span>\u1ebf c\u1ee5m t\u1eeb \u201ch\u1ed9, c<\/span>\u00e1 nh\u00e2n kinh doanh\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201ch\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh\u201d t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 2, kho\u1ea3n 4 \u0110i\u1ec1u 4, \u0110i\u1ec1u 14,\u00a0<\/a>\u0110i\u1ec1u 17, \u0110i\u1ec1u 23, \u0110i\u1ec1u 25,\u00a0<\/a>\u0110i\u1ec1u 27, \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/span><\/p>\n

4. B\u00e3i b<\/span>\u1ecf\u00a0<\/a>kho\u1ea3n 10 \u0110i\u1ec1u 3; \u0111i\u1ec3m g kho\u1ea3n 4 \u0110i\u1ec1u 9; kho\u1ea3n 2 \u0110i\u1ec1u 33;\u00a0<\/a>\u0110i\u1ec1u 37; kho\u1ea3n 2 \u0110i\u1ec1u 50; \u0110i\u1ec1u 51;\u00a0<\/a>kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 52; kho\u1ea3n 5 \u0110i\u1ec1u 53.<\/span><\/p>\n

<\/a>\u0110i\u1ec1u 3. Hi\u1ec7u l\u1ef1c v\u00e0 tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h<\/span>\u00e0nh t\u1eeb ng<\/span>\u00e0y 01 th\u00e1ng 6 n\u0103m 2025.<\/p>\n

2. B<\/span>\u1ed9 tr\u01b0\u1edfng B\u1ed9 T<\/span>\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h<\/span>\u00e0nh c\u00e1c\u00a0<\/a>kho\u1ea3n 3, kho\u1ea3n 6, kho\u1ea3n 7, kho\u1ea3n 11, kho\u1ea3n 18, kho\u1ea3n 37 v\u00e0 kho\u1ea3n 38 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh<\/span>\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l<\/span>\u00fd.<\/p>\n

3. C\u00e1c B<\/span>\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch<\/span>\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh<\/span>\u00e2n d\u00e2n t\u1ec9nh, th<\/span>\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v<\/span>\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m thi h<\/span>\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/p>\n\n\n\n
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N\u01a1i nh<\/span><\/i><\/b>\u1eadn:
<\/span><\/i><\/b>\u2013 Ban B<\/span>\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\u2013 Th\u1ee7 t\u01b0\u1edbng, c<\/span>\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch<\/span>\u00ednh ph\u1ee7;
\u2013 C<\/span>\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch<\/span>\u00ednh ph\u1ee7;
\u2013 H\u0110ND, UBND c<\/span>\u00e1c t\u1ec9nh, th<\/span>\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
\u2013 V\u0103n ph<\/span>\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph<\/span>\u00f2ng T\u1ed5ng B<\/span>\u00ed th\u01b0;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 H\u1ed9i \u0111\u1ed3ng D<\/span>\u00e2n t\u1ed9c v<\/span>\u00e0 c\u00e1c\u00a0\u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph<\/span>\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 T<\/span>\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Vi\u1ec7n ki\u1ec3m s<\/span>\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to<\/span>\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 Ng<\/span>\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\u2013 Ng<\/span>\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;
\u2013 \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
\u2013 C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c<\/span>\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 VPCP: BTCN, c<\/span>\u00e1c PCN, Tr\u1ee3 l<\/span>\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c<\/span>\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C<\/span>\u00f4ng b\u00e1o;
\u2013 L\u01b0u: VT, KTTH (2b)<\/p>\n<\/td>\n

\n

TM. CH\u00cdNH PH<\/span><\/b>\u1ee6
KT. TH\u1ee6 T\u01af\u1edaNG
PH<\/span><\/b>\u00d3 TH<\/b>\u1ee6 T\u01af\u1edaNG




H\u1ed3 \u0110\u1ee9c Ph\u1edbc<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>PH\u1ee4 L\u1ee4C IA<\/span><\/b><\/p>\n

<\/a>DANH S\u00c1CH C\u00c1C BI\u1ec2U, M\u1eaaU S\u1eecA \u0110\u1ed4I \u2013 NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span>
<\/span><\/b>(K\u00e8m theo Ngh<\/span><\/i>\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP<\/span><\/i>\u00a0<\/span><\/i>ng<\/span><\/i>\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 c<\/i>\u1ee7a Ch<\/span><\/i>\u00ednh ph<\/i>\u1ee7)<\/span><\/i><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1eabu<\/span><\/b>\u00a0s\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ean h<\/span><\/b>\u1ed3 s\u01a1, m\u1eabu bi\u1ec3u<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ecnh tr<\/span><\/b>\u1ea1ng<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

<\/a>01\/\u0110KT\u0110-H\u0110\u0110T<\/span><\/p>\n<\/td>\n

\n

T\u1edd khai<\/span>\u00a0\u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>04\/SS-H\u0110\u0110T<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>06\/\u0110N-PS\u0110T<\/span><\/p>\n<\/td>\n

\n

\u0110\u01a1n \u0111<\/span>\u1ec1 ngh\u1ecb c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh<\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/TH-H\u0110\u0110T<\/span><\/p>\n<\/td>\n

\n

B\u1ea3ng<\/span>\u00a0t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/BK-\u0110CTT<\/span><\/p>\n<\/td>\n

\n

B\u1ea3ng<\/span>\u00a0k<\/span>\u00ea h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai<\/span><\/p>\n<\/td>\n

\n

B<\/span>\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/TH-DT<\/span><\/p>\n<\/td>\n

\n

B\u1ea3ng<\/span>\u00a0t\u1ed5ng h\u1ee3p doanh thu (\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh casino, tr<\/span>\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 th\u01b0\u1edfng)<\/span><\/p>\n<\/td>\n

\n

B<\/span>\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2. Ch<\/span><\/b>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/\u0110KT\u0110-CT\u0110T<\/span><\/p>\n<\/td>\n

\n

T\u1edd khai<\/span>\u00a0\u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0<\/a>M\u1eabu s\u1ed1 01\/\u0110KT\u0110-BL<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>04\/SS-CT\u0110T<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o ch<\/span>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai<\/span><\/p>\n<\/td>\n

\n

B<\/span>\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>BC26\/BL\u0110T<\/span><\/p>\n<\/td>\n

\n

B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s<\/span>\u1eed d\u1ee5ng bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed<\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 01\/\u0110KT\u0110-H\u0110\u0110T<\/span><\/b><\/p>\n

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

<\/a>T\u1edc KHAI<\/span><\/b><\/p>\n

<\/a>\u0110\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n\n\n\n
\n

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

\n

\u25a1 \u0110\u0103ng k\u00fd m<\/span>\u1edbi<\/span><\/p>\n

\u25a1 Thay \u0111<\/span>\u1ed5i th<\/span>\u00f4ng tin<\/p>\n<\/td>\n

\n

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

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

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

\n

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

\n

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

\n

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

\n

C\u01a1 quan thu<\/span>\u1ebf qu\u1ea3n l<\/span>\u00fd:<\/p>\n<\/td>\n

\n

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

\n

Ng\u01b0<\/span>\u1eddi li<\/span>\u00ean h\u1ec7:<\/span><\/p>\n

(\u0110<\/span>\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt\/ H\u1ed9, c<\/span>\u00e1 nh\u00e2n kinh doanh)<\/p>\n<\/td>\n

\n

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

\n

\u0110i<\/span>\u1ec7n tho\u1ea1i li<\/span>\u00ean h\u1ec7:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

(\u0110<\/span>\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt\/ H\u1ed9, c<\/span>\u00e1 nh\u00e2n kinh doanh)<\/p>\n<\/td>\n<\/tr>\n

\n

S<\/span>\u1ed1 CC\/CCCD\/s\u1ed1 \u0111\u1ecbnh danh\/H\u1ed9 chi\u1ebfu (*)\u2026<\/span><\/p>\n<\/td>\n

\n

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

\n

Ng\u00e0y th\u00e1ng n\u0103m sinh:<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Gi<\/span>\u1edbi t<\/span>\u00ednh<\/p>\n<\/td>\n

\n

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

\n

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

\n

\u0110<\/span>\u1ecba ch\u1ec9 li<\/span>\u00ean h\u1ec7: c\u1ee7a NNT<\/span><\/p>\n<\/td>\n

\n

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

\n

Th\u01b0 \u0111i<\/span>\u1ec7n t\u1eed:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. c\u1ee7a NNT<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Theo Ngh<\/span>\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ng<\/span>\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7, ch<\/span>\u00fang t\u00f4i\/t\u00f4i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ch<\/span>\u00fang t\u00f4i\/t\u00f4i \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1. H\u00ecnh th<\/span><\/b>\u1ee9c h<\/span><\/b>\u00f3a \u0111\u01a1n:<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u25a1 C\u00f3 m\u00e3 c<\/span>\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n kh<\/span>\u1edfi t\u1ea1o t\u1eeb M<\/span>\u00e1y t\u00ednh ti\u1ec1n<\/span><\/p>\n

\u25a1 Kh\u00f4ng c\u00f3 m\u00e3 c<\/span>\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

2. H\u00ecnh th<\/span><\/b>\u1ee9c g\u1eedi d\u1eef li\u1ec7u h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed:<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

a. \u25a1 Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 tr\u00ean C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th<\/span>\u00e1c<\/p>\n<\/td>\n<\/tr>\n

\n

\u25a1 Doanh nghi<\/span>\u1ec7p nh\u1ecf v<\/span>\u00e0 v\u1eeba, h\u1ee3p t<\/span>\u00e1c x\u00e3, h\u1ed9, c<\/span>\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b<\/span>\u00e0n c\u00f3 \u0111i\u1ec1u\u00a0ki\u1ec7n kinh t\u1ebf x<\/span>\u00e3 h\u1ed9i kh<\/span>\u00f3 kh\u0103n, \u0111\u1ecba b<\/span>\u00e0n c\u00f3 \u0111i\u1ec1u\u00a0ki\u1ec7n kinh t\u1ebf x<\/span>\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh<\/span>\u00f3 kh\u0103n (\u0111i\u1ec3m\u00a0a kho\u1ea3n 1 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh)<\/span><\/p>\n

\u25a1 Doanh nghi<\/span>\u1ec7p nh\u1ecf v<\/span>\u00e0 v\u1eeba kh<\/span>\u00e1c theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u1ee6y ban nh<\/span>\u00e2n d\u00e2n t\u1ec9nh, th<\/span>\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng g\u1eedi B\u1ed9 T<\/span>\u00e0i ch\u00ednh tr\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c<\/span>\u00e1c khu kinh t\u1ebf, khu c<\/span>\u00f4ng nghi\u1ec7p, khu c<\/span>\u00f4ng ngh\u1ec7 cao (\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh)<\/span><\/p>\n

\u25a1 C\u01a1 quan thu<\/span>\u1ebf ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c, x\u1eed l<\/span>\u00fd t\u00e0i s\u1ea3n c<\/span>\u00f4ng theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 qu\u1ea3n l<\/span>\u00fd, s\u1eed d\u1ee5ng t<\/span>\u00e0i s\u1ea3n c<\/span>\u00f4ng (<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

b. \u25a1 Tr\u01b0<\/span>\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u25a1 G<\/span>\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf (<\/a>\u0111i\u1ec3m b1, kho\u1ea3n 3, \u0110i\u1ec1u 22 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh).<\/span><\/p>\n

\u25a1 G<\/span>\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (<\/a>\u0111i\u1ec3m b2, kho\u1ea3n 3, \u0110i\u1ec1u 22 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh).<\/span><\/p>\n

\u25a1 Nh\u00e0 cung c<\/span>\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr<\/span>\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v<\/span>\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh<\/span>\u00e1c t\u1ea1i Vi\u1ec7t Nam (\u0111i\u1ec3m a.1 kho\u1ea3n 3 Ngh\u1ecb \u0111\u1ecbnh)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3. Ph\u01b0\u01a1ng th<\/span><\/b>\u1ee9c chuy\u1ec3n d\u1eef li\u1ec7u h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed:<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u25a1 Chuy<\/span>\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung t\u1eebng h<\/span>\u00f3a \u0111\u01a1n.<\/p>\n

\u25a1 Chuy<\/span>\u1ec3n d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T(<\/a>\u0111i\u1ec3m a1, kho\u1ea3n 3 \u0110i\u1ec1u 22 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh).<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

4. Lo<\/span><\/b>\u1ea1i h<\/span><\/b>\u00f3a \u0111\u01a1n s<\/b>\u1eed d\u1ee5ng:<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u25a1 H\u00f3a \u0111\u01a1n GTGT<\/span><\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n GTGT t\u00edch h<\/span>\u1ee3p bi<\/span>\u00ean lai thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed<\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/span><\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h<\/span>\u1ee3p bi<\/span>\u00ean lai thu thu\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed<\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m<\/span>\u1ea1i<\/span><\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n nh\u00e0 cung c<\/span>\u1ea5p \u1edf n\u01b0\u1edbc ngo<\/span>\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr<\/span>\u00fa t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s<\/span>\u1ea3n c<\/span>\u00f4ng<\/p>\n

\u25a1 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d<\/span>\u1ef1 tr\u1eef qu\u1ed1c gia<\/span><\/p>\n

\u25a1 C\u00e1c lo<\/span>\u1ea1i h<\/span>\u00f3a \u0111\u01a1n kh\u00e1c<\/p>\n

\u25a1 C\u00e1c ch<\/span>\u1ee9ng t<\/span>\u1eeb\u00a0\u0111\u01b0\u1ee3c in, ph<\/span>\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v<\/span>\u00e0 qu\u1ea3n l<\/span>\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n.<\/p>\n<\/td>\n<\/tr>\n

\n

5. Danh s\u00e1ch ch<\/span><\/b>\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng:<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean t<\/span><\/b>\u1ed5 ch\u1ee9c c\u01a1 quan ch\u1ee9ng th\u1ef1c\/c\u1ea5p\/c<\/span><\/b>\u00f4ng nh<\/b>\u1eadn ch\u1eef k<\/span><\/b>\u00fd s<\/b>\u1ed1, ch\u1eef k<\/span><\/b>\u00fd \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 s<\/span><\/b>\u00ea-ri ch<\/b>\u1ee9ng th\u01b0<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 s\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

H\u00ecnh th<\/span><\/b>\u1ee9c \u0111\u0103ng k<\/span><\/b>\u00fd (Th\u00eam m<\/b>\u1edbi, gia h\u1ea1n, ng\u1eebng s\u1eed d\u1ee5ng)<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T<\/span><\/b>\u1eeb ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

\u0110<\/span><\/b>\u1ebfn ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

6. \u0110\u0103ng k\u00fd\u00a0<\/span><\/b>\u1ee7y nhi\u1ec7m l\u1eadp h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean lo<\/span><\/b>\u1ea1i h<\/span><\/b>\u00f3a \u0111\u01a1n\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

K\u00fd hi<\/span><\/b>\u1ec7u h<\/span><\/b>\u00f3a \u0111\u01a1n\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ean t<\/span><\/b>\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c\/nh\u1eadn \u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1ee5c<\/span><\/b>\u00a0\u0111<\/span><\/b>\u00edch\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

Ph\u01b0\u01a1ng th<\/span><\/b>\u1ee9c thanh to<\/span><\/b>\u00e1n h\u00f3a \u0111\u01a1n\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

7. T<\/span><\/b>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean t<\/span><\/b>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3 s<\/span><\/b>\u1ed1 thu\u1ebf<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi gian<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T<\/span><\/b>\u1eeb ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

\u0110<\/span><\/b>\u1ebfn ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

8. Th\u00f4ng tin \u0111\u01a1n v<\/span><\/b>\u1ecb truy\u1ec1n nh\u1eadn<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean \u0111\u01a1n v<\/span><\/b>\u1ecb truy\u1ec1n nh\u1eadn<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3 s<\/span><\/b>\u1ed1 thu\u1ebf<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi gian<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T<\/span><\/b>\u1eeb ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

\u0110<\/span><\/b>\u1ebfn ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

9. Th\u00f4ng tin \u0111\u01a1n v<\/span><\/b>\u1ecb h\u1ea1ch to<\/span><\/b>\u00e1n ph<\/b>\u1ee5 thu\u1ed9c c\u1ea7n c\u1ea5p quy\u1ec1n tra c\u1ee9u h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean \u0111\u01a1n v<\/span><\/b>\u1ecb<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3 s<\/span><\/b>\u1ed1 thu\u1ebf<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi gian<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T<\/span><\/b>\u1eeb ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

\u0110<\/span><\/b>\u1ebfn ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

10. \u0110<\/span><\/b>\u1ec1 ngh\u1ecb t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n

Trong qu\u00e1 tr\u00ecnh s<\/span>\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch<\/span>\u00fang t\u00f4i xin ph\u00e9p t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Th<\/span><\/b>\u1eddi gian t\u1ea1m ng\u1eebng s\u1eed d\u1ee5ng h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 s<\/span><\/b>\u00ea-ri ch<\/b>\u1ee9ng th\u01b0<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T<\/span><\/b>\u1eeb ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

\u0110<\/span><\/b>\u1ebfn ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

11. \u0110\u0103ng k\u00fd t\u00edch h<\/span><\/b>\u1ee3p h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean lo<\/span><\/b>\u1ea1i h<\/span><\/b>\u00f3a \u0111\u01a1n t\u00edch h<\/b>\u1ee3p<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu h<\/span><\/b>\u00f3a \u0111\u01a1n t\u00edch h<\/b>\u1ee3p<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u h<\/span><\/b>\u00f3a \u0111\u01a1n t\u00edch h<\/b>\u1ee3p<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ean t<\/span><\/b>\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ho\u1eb7c nh\u1eadn t<\/span><\/b>\u00edch h<\/b>\u1ee3p h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

M\u1ee5c<\/span><\/b>\u00a0\u0111<\/span><\/b>\u00edch t\u00edch h<\/b>\u1ee3p<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi h\u1ea1n t<\/span><\/b>\u00edch h<\/b>\u1ee3p<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

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

Ch\u00fang t\u00f4i cam k<\/span>\u1ebft ho<\/span>\u00e0n to\u00e0n ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 t<\/span>\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a n\u1ed9i dung n<\/span>\u00eau tr\u00ean v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111<\/span>\u00fang quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt.<\/span><\/p>\n

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

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

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026..<\/span><\/i>
NG\u01af<\/b><\/span>\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c<\/span><\/b>
<\/span>\u0110<\/span><\/b>\u1ea0I DI\u1ec6N H\u1ee2P PH<\/span><\/b>\u00c1P C<\/b>\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

(*)<\/span><\/i>\u00a0\u0110<\/span>\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n l<\/span>\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i\u1ec1n th<\/span>\u00f4ng tin s\u1ed1 CC\/CCCD\/s\u1ed1 \u0111\u1ecbnh danh. Vi\u1ec7c s\u1eed d\u1ee5ng CC\/CCCD\/s\u1ed1 \u0111\u1ecbnh danh theo quy \u0111\u1ecbnh ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 c\u0103n c\u01b0\u1edbc.<\/span><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 04\/SS-H\u0110\u0110T<\/span><\/b><\/p>\n

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

<\/a>TH\u00d4NG B\u00c1O H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec \u0110\u00c3 L\u1eacP SAI<\/span><\/b><\/p>\n

K\u00ednh g<\/span>\u1eedi: (C\u01a1 quan thu\u1ebf)<\/span><\/p>\n

T\u00ean ng\u01b0<\/span>\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<\/span><\/p>\n

M\u00e3 s<\/span>\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<\/span><\/p>\n

Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf th<\/span>\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n
\n

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

\n

M\u00e3 CQT c<\/span><\/b>\u1ea5p<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu h<\/span><\/b>\u00f3a\u00a0<\/b>\u0111\u01a1n<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span><\/b>\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

Ng\u00e0y l<\/span><\/b>\u1eadp h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

Lo<\/span><\/b>\u1ea1i h<\/span><\/b>\u00f3a \u0111\u01a1n \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o\/ Gi<\/span><\/b>\u1ea3i tr<\/span><\/b>\u00ecnh<\/b><\/p>\n<\/td>\n

\n

L\u00fd do\/Th\u00f4ng b\u00e1o c<\/span><\/b>\u1ee7a CQT<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n

\n

(9)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

(2): M\u00e3 CQT c<\/span>\u1ea5p \u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a CQT, h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a CQT \u0111\u1ec3 tr\u1ed1ng.<\/span><\/p>\n

(8) Tr\u01b0<\/span>\u1eddng h\u1ee3p H\u0110\u0110T \u0111<\/span>\u00e3 l\u1eadp sai v<\/span>\u00e0 ng\u01b0\u1eddi b<\/span>\u00e1n th\u1ef1c hi\u1ec7n Th<\/span>\u00f4ng b\u00e1o<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p CQT th<\/span>\u00f4ng b\u00e1o NNT gi\u1ea3i tr<\/span>\u00ecnh<\/p>\n

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


NG\u01af<\/span><\/b>\u1edcI MUA<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua n\u1ebfu c<\/span><\/i>\u00f3)<\/i>

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

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026..<\/span><\/i>
NG\u01af<\/b><\/span>\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c<\/span><\/b>
<\/span>\u0110<\/span><\/b>\u1ea0I DI\u1ec6N H\u1ee2P PH<\/span><\/b>\u00c1P C<\/b>\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 06\/\u0110N-PS\u0110T<\/span><\/b><\/p>\n

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

<\/a>\u0110\u1ec0 NGH\u1eca C\u1ea4P H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec C\u00d3 M\u00c3 C\u1ee6A C\u01a0 QUAN THU\u1ebe<\/span><\/b><\/p>\n

(Theo t<\/span>\u1eebng l\u1ea7n ph<\/span>\u00e1t sinh)<\/p>\n

[01] C<\/span><\/i>\u1ea5p m\u1edbi [ ]<\/span><\/i>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/i>[02] \u0110i\u1ec1u ch\u1ec9nh [ ]<\/span><\/i>\u2026\u2026\u2026\u2026\u2026<\/i>Thay th\u1ebf [ ]<\/span><\/i><\/p>\n

K\u00ednh g<\/span>\u1eedi:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span><\/p>\n

I. T<\/span><\/b>\u1ed4 CH\u1ee8C, C<\/span><\/b>\u00c1 NH\u00c2N \u0110<\/b>\u1ec0 NGH\u1eca C\u1ea4P H<\/span><\/b>\u00d3A \u0110\u01a0N THEO T<\/b>\u1eeaNG L\u1ea6N PH<\/span><\/b>\u00c1T SINH<\/b><\/p>\n

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

2. \u0110<\/span>\u1ecba ch\u1ec9 li<\/span>\u00ean h\u1ec7:<\/span><\/p>\n

\u0110<\/span>\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 \u0110i\u1ec7n tho\u1ea1i li<\/span>\u00ean h\u1ec7:\u2026\u2026\u2026\u2026\u2026\u2026<\/span>.<\/p>\n

3. S<\/span>\u1ed1 Quy\u1ebft \u0111\u1ecbnh th<\/span>\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c (n\u1ebfu c<\/span>\u00f3):<\/p>\n

C<\/span>\u1ea5p ng<\/span>\u00e0y:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.C\u01a1 quan c\u1ea5p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span>.<\/p>\n

4. M\u00e3 s<\/span>\u1ed1 thu\u1ebf\/M<\/span>\u00e3 s\u1ed1 QHVNS (n\u1ebfu c<\/span>\u00f3):\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

5. T\u00ean ng\u01b0<\/span>\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt\u00a0ho\u1eb7c H\u1ed9 kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh:\u2026\u2026\u2026\u2026.<\/p>\n

6. S<\/span>\u1ed1 CC\/CCCD\/M<\/span>\u00e3 \u0111\u1ecbnh danh\/H\u1ed9 chi\u1ebfu c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph<\/span>\u00e1p lu\u1eadt\u2026\u2026\u2026\u2026\u2026\u2026<\/span>.<\/p>\n

Ng\u00e0y c<\/span>\u1ea5p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. N\u01a1i c\u1ea5p:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/span>..<\/p>\n

7. M\u00e3 h<\/span>\u1ed3 s\u01a1 (n\u1ebfu c<\/span>\u00f3):<\/p>\n

II. DOANH THU PH\u00c1T SINH T<\/span><\/b>\u1eea HO\u1ea0T \u0110\u1ed8NG B<\/span><\/b>\u00c1N H\u00c0NG H\u00d3A, CUNG\u00a0<\/b>\u1ee8NG D\u1ecaCH V\u1ee4<\/span><\/b><\/p>\n\n\n\n\n\n\n\n
\n

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

\n

T\u00ean ng\u01b0<\/span><\/b>\u1eddi mua<\/span><\/b><\/p>\n<\/td>\n

\n

\u0110<\/span><\/b>\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span><\/b>\u1ed1, ng<\/span><\/b>\u00e0y h<\/b>\u1ee3p \u0111\u1ed3ng mua b<\/span><\/b>\u00e1n h\u00e0ng h\u00f3a, d<\/b>\u1ecbch v\u1ee5<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n

\n

(9)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

T<\/span><\/b>\u1ed5ng s\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

III. TH\u00d4NG TIN H\u00d3A \u0110\u01a0N \u0110I\u1ec0U<\/span><\/b>\u00a0CH\u1ec8NH\/THAY TH\u1ebe<\/span><\/b><\/p>\n

1. Th\u00f4ng tin h\u00f3a \u0111\u01a1n b<\/span><\/b>\u1ecb \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf:<\/span><\/b><\/p>\n\n\n\n\n\n\n
\n

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

\n

M\u00e3 h<\/span><\/b>\u1ed3 s\u01a1<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u h<\/span><\/b>\u00f3a \u0111\u01a1n, k\u00fd hi<\/b>\u1ec7u m\u1eabu s\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n\/Ng\u00e0y h\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

T\u00ean ng\u01b0<\/span><\/b>\u1eddi mua<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span><\/b>\u1ed1, ng<\/span><\/b>\u00e0y h<\/b>\u1ee3p \u0111\u1ed3ng mua b<\/span><\/b>\u00e1n h\u00e0ng h\u00f3a, d<\/b>\u1ecbch v\u1ee5<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

Thu<\/span><\/b>\u1ebf su\u1ea5t thu\u1ebf GTGT<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n

\n

(9)<\/span><\/p>\n<\/td>\n

\n

(10)<\/span><\/p>\n<\/td>\n

\n

(11)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\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

2. N<\/span><\/b>\u1ed9i dung c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/span><\/b><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Ch<\/span><\/b>\u1ec9 ti<\/span><\/b>\u00eau c<\/b>\u1ea7n \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/span><\/b><\/p>\n<\/td>\n

\n

Th\u00f4ng tin \u0111i\u1ec1u<\/span><\/b>\u00a0ch\u1ec9nh\/thay th\u1ebf<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

Thu<\/span>\u1ebf su\u1ea5t thu\u1ebf GTGT<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

T<\/span><\/i><\/b>\u1ed5ng ti\u1ec1n c<\/span><\/i><\/b>\u00f3 thu<\/i><\/b>\u1ebf GTGT<\/span><\/i><\/b><\/p>\n<\/td>\n

\n

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

\n

Ch\u1ec9 ti\u00eau kh\u00e1c<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

3. Th\u00f4ng tin s<\/span><\/b>\u1ed1 thu\u1ebf:<\/span><\/b><\/p>\n\n\n\n\n\n\n\n
\n

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

\n

M\u00e3 h<\/span><\/b>\u1ed3 s\u01a1<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u h<\/span><\/b>\u00f3a \u0111\u01a1n, k\u00fd hi<\/b>\u1ec7u m\u1eabu s\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n\/ng\u00e0y h\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 thu\u1ebf \u0111<\/span><\/b>\u00e3 n<\/b>\u1ed9p (*)<\/span><\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Thu<\/span><\/b>\u1ebf GTGT<\/span><\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf<\/span><\/b>\u00a0<\/span><\/b>TNDN<\/span><\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf<\/span><\/b>\u00a0<\/span><\/b>TNCN<\/span><\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf kh<\/span><\/b>\u00e1c (n<\/b>\u1ebfu c<\/span><\/b>\u00f3)<\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf<\/span><\/b>\u00a0<\/span><\/b>GTGT<\/span><\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf<\/span><\/b>\u00a0<\/span><\/b>TNDN<\/span><\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf<\/span><\/b>\u00a0<\/span><\/b>TNCN<\/span><\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf kh<\/span><\/b>\u00e1c (n<\/b>\u1ebfu c<\/span><\/b>\u00f3)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n

\n

(9)<\/span><\/p>\n<\/td>\n

\n

(10)<\/span><\/p>\n<\/td>\n

\n

(11)<\/span><\/p>\n<\/td>\n

\n

(12)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\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<\/tbody>\n<\/table>\n

Ch\u00fang t\u00f4i xin cam k<\/span><\/b>\u1ebft:<\/span><\/b><\/p>\n

\u2013 C\u00e1c k\u00ea khai tr\u00ean l\u00e0 ho\u00e0n to\u00e0n \u0111\u00fang s<\/span>\u1ef1 th\u1eadt, n\u1ebfu khai sai ho\u1eb7c kh<\/span>\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th<\/span>\u00ec c\u01a1 quan thu\u1ebf c<\/span>\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i c\u1ea5p h<\/span>\u00f3a \u0111\u01a1n.<\/p>\n

\u2013 Qu<\/span>\u1ea3n l<\/span>\u00fd h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Nh<\/span>\u00e0 n\u01b0\u1edbc. N\u1ebfu vi ph\u1ea1m ch<\/span>\u00fang t\u00f4i xin ho\u00e0n to\u00e0n ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph<\/span>\u00e1p lu\u1eadt.<\/span><\/p>\n

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

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

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026..<\/span><\/i>
NG\u01af<\/b><\/span>\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c<\/span><\/b>
<\/span>\u0110<\/span><\/b>\u1ea0I DI\u1ec6N H\u1ee2P PH<\/span><\/b>\u00c1P C<\/b>\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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

\n

<\/a>M\u1eabu s\u1ed1: 01\/TH-H\u0110\u0110T<\/span><\/b><\/p>\n

<\/a>B\u1ea2NG T\u1ed4NG H\u1ee2P D\u1eee LI\u1ec6U H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec G\u1eecI C\u01a0 QUAN THU\u1ebe<\/span><\/b><\/p>\n

[01] K<\/span><\/i>\u1ef3 d\u1eef li\u1ec7u: Th<\/span><\/i>\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026ho<\/i>\u1eb7c qu<\/span><\/i>\u00fd\u2026\u2026.n\u0103m\u2026\u2026\u2026..<\/i><\/p>\n

[02]L<\/span><\/i>\u1ea7n \u0111\u1ea7u [ ]\u00a0<\/span><\/i>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/i>[03] S\u1eeda \u0111\u1ed5i, B\u1ed5 sung l\u1ea7n th\u1ee9 [ ]<\/span><\/i><\/p>\n

[04]<\/span><\/i>\u00a0T\u00ean ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n\n\n\n
\n

[05]<\/span><\/i>\u00a0M\u00e3 s<\/span>\u1ed1 thu\u1ebf:<\/span><\/p>\n<\/td>\n

\n

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

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

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

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

\n

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

\n

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

\n

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

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

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

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

\n

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

\n

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

\n

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

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

S<\/span>\u1ed1:\u2026\u2026\u2026\u2026\u2026.<\/span>\u00a0<\/span>\u0110\u1ed3ng ti\u1ec1n: Lo\u1ea1i ngo\u1ea1i t\u1ec7<\/span><\/p>\n\n\n\n\n\n\n\n\n
\n

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

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu s\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n, k\u00fd hi<\/b>\u1ec7u h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

s<\/span><\/b>\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

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Ng\u00e0y th\u00e1ng n\u0103m l<\/span><\/b>\u1eadp h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

T\u00ean ng\u01b0<\/span><\/b>\u1eddi mua<\/span><\/b><\/p>\n<\/td>\n

\n

M\u00e3 s<\/span><\/b>\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua\/m<\/span><\/b>\u00e3 kh\u00e1ch h\u00e0ng<\/b><\/p>\n<\/td>\n

\n

M<\/span><\/b>\u1eb7t h<\/span><\/b>\u00e0ng<\/b><\/p>\n<\/td>\n

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

\n

T<\/span><\/b>\u1ed5ng gi<\/span><\/b>\u00e1 tr<\/b>\u1ecb h<\/span><\/b>\u00e0ng ho\u00e1, d<\/b>\u1ecbch v\u1ee5 b<\/span><\/b>\u00e1n ra ch\u01b0a c\u00f3 thu<\/b>\u1ebf GTGT<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n ph<\/span><\/b>\u00ed, l<\/b>\u1ec7 ph<\/span><\/b>\u00ed (n<\/b>\u1ebfu c<\/span><\/b>\u00f3)<\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n gi\u1ea3m tr\u1eeb (n\u1ebfu c<\/span><\/b>\u00f3)<\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng s\u1ed1 thu\u1ebf GTGT<\/span><\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n thanh to<\/span><\/b>\u00e1n<\/b><\/p>\n<\/td>\n

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T<\/span><\/b>\u1ef7 gi<\/span><\/b>\u00e1<\/b><\/p>\n<\/td>\n

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Tr<\/span><\/b>\u1ea1ng th<\/span><\/b>\u00e1i<\/b><\/p>\n<\/td>\n

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K<\/span><\/b>\u1ef3 \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u<\/span><\/b><\/p>\n<\/td>\n

\n

Th\u00f4ng tin h\u00f3a \u0111\u01a1n li\u00ean quan<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

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

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

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

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

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(7)<\/span><\/p>\n<\/td>\n

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(8)<\/span><\/p>\n<\/td>\n

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(9)<\/span><\/p>\n<\/td>\n

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(10)<\/span><\/p>\n<\/td>\n

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(11)<\/span><\/p>\n<\/td>\n

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(12)<\/span><\/p>\n<\/td>\n

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(13)<\/span><\/p>\n<\/td>\n

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(14)<\/span><\/p>\n<\/td>\n

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(15)<\/span><\/p>\n<\/td>\n

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(16)<\/span><\/p>\n<\/td>\n

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(17)<\/span><\/p>\n<\/td>\n

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(18)<\/span><\/p>\n<\/td>\n

\n

(19)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

1\/1\/2020<\/span><\/p>\n<\/td>\n

\n

Nguy<\/span>\u1ec5n A<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

M<\/span>\u1edbi<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

1\/1\/2020<\/span><\/p>\n<\/td>\n

\n

Nguy<\/span>\u1ec5n D<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

M<\/span>\u1edbi<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

1\/1\/2020<\/span><\/p>\n<\/td>\n

\n

Nguy<\/span>\u1ec5n C<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

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

\n

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

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

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

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S<\/span>\u1eeda th<\/span>\u00f4ng tin tr\u00ean b\u1ea3ng\u00a0k<\/span>\u00ea (do t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb h<\/span>\u00f3a \u0111\u01a1n l\u00ean b\u1ea3ng\u00a0t\u1ed5ng h\u1ee3p b\u1ecb sai)<\/span><\/p>\n<\/td>\n

\n

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

\n

Z1<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

1\/1\/2020<\/span><\/p>\n<\/td>\n

\n

Nguy<\/span>\u1ec5n B<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

H\u00f3a \u0111\u01a1n thay th<\/span>\u1ebf, \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<\/td>\n

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

\n

Th\u00f4ng tin k\u00fd hi<\/span>\u1ec7u, m\u1eabu s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h<\/span>\u00f3a \u0111\u01a1n, s\u1ed1 h<\/span>\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n<\/td>\n

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

T\u00f4i cam \u0111oan t\u00e0i li<\/span>\u1ec7u khai tr<\/span>\u00ean l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 nh\u1eefng t<\/span>\u00e0i li\u1ec7u \u0111<\/span>\u00e3 khai.<\/p>\n

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

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

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026..<\/span><\/i>
NG\u01af<\/b><\/span>\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c<\/span><\/b>
<\/span>\u0110<\/span><\/b>\u1ea0I DI\u1ec6N H\u1ee2P PH<\/span><\/b>\u00c1P C<\/b>\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

\u2013 Tr\u01b0<\/span>\u1eddng h\u1ee3p h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c<\/span>\u00f3 \u0111\u1ea7y \u0111\u1ee7 c<\/span>\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 14 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh th<\/span>\u00ec b\u1ecf tr\u1ed1ng c<\/span>\u00e1c ch\u1ec9 ti<\/span>\u00eau kh\u00f4ng c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n.<\/p>\n

\u2013 [03] S<\/span>\u1eeda \u0111\u1ed5i B\u1ed5 sung.<\/span><\/p>\n

\u2013 Ch\u1ec9 ti\u00eau (6): ng\u01b0<\/span>\u1eddi b<\/span>\u00e1n \u0111i\u1ec1n m<\/span>\u00e3 s\u1ed1 thu\u1ebf, m<\/span>\u00e3 s\u1ed1 QHVNS \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l<\/span>\u00e0 t\u1ed5 ch\u1ee9c kinh doanh, c<\/span>\u00e1 nh\u00e2n kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh, tr\u01b0\u1eddng h\u1ee3p l<\/span>\u00e0 c\u00e1 nh\u00e2n ti\u00eau d\u00f9ng cu\u1ed1i c<\/span>\u00f9ng kh\u00f4ng cung c\u1ea5p th<\/span>\u00f4ng tin th\u00ec \u0111\u1ec3 tr\u1ed1ng; m<\/span>\u00e3 kh\u00e1ch h\u00e0ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b<\/span>\u00e1n \u0111i\u1ec7n, n\u01b0\u1edbc cho kh<\/span>\u00e1ch h\u00e0ng kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu 01\/BK-\u0110CTT<\/span><\/b><\/p>\n

<\/a>B\u1ea2NG K\u00ca C\u00c1C H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec \u0110\u00c3 L\u1eacP SAI<\/span><\/b><\/p>\n

\u0110i\u1ec1u<\/span><\/i>\u00a0ch\u1ec9nh \u25a1<\/span><\/i>\u00a0Thay th<\/i>\u1ebf \u25a1<\/span><\/i><\/p>\n

Ng\u00e0y\u2026\u2026th\u00e1ng\u2026\u2026n\u0103m\u2026\u2026<\/span><\/i><\/p>\n

Ch\u00fang t\u00f4i g<\/span>\u1ed3m:<\/span><\/p>\n

C\u00f4ng ty: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\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\n\n\n
\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\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

\u2013<\/span><\/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

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

V\u00e0 C\u00f4ng ty: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\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\n\n\n
\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\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

\u2013<\/span><\/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

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

Hai b\u00ean c\u00f9ng nhau x\u00e1c nh<\/span>\u1eadn \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf c<\/span>\u00e1c h\u00f3a \u0111\u01a1n sau:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

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

\n

Th\u00f4ng tin tr\u01b0<\/span><\/b>\u1edbc \u0111i\u1ec1u ch\u1ec9nh\/thay th\u1ebf<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

Th\u00f4ng tin sau \u0111i\u1ec1u<\/span><\/b>\u00a0ch\u1ec9nh\/thay th\u1ebf(*)<\/span><\/b><\/p>\n<\/td>\n

\n

Ch\u00eanh l<\/span><\/b>\u1ec7ch (**)<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu s\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span><\/b>\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

Thu<\/span><\/b>\u1ebf GTGT<\/span><\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n<\/span><\/b><\/p>\n<\/td>\n

\n

Kh\u00e1c<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu s\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span><\/b>\u1ed1 h<\/span><\/b>\u00f3a \u0111\u01a1n<\/b><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

Thu<\/span><\/b>\u1ebf GTGT<\/span><\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n<\/span><\/b><\/p>\n<\/td>\n

\n

Kh\u00e1c<\/span><\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n tr\u01b0\u1edbc thu\u1ebf<\/span><\/b><\/p>\n<\/td>\n

\n

Thu<\/span><\/b>\u1ebf GTGT<\/span><\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n thanh to<\/span><\/b>\u00e1n<\/b><\/p>\n<\/td>\n

\n

Kh\u00e1c<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(6)<\/span><\/b><\/p>\n<\/td>\n

\n

(7)<\/span><\/b><\/p>\n<\/td>\n

\n

(8)<\/span><\/b><\/p>\n<\/td>\n

\n

(9)<\/span><\/b><\/p>\n<\/td>\n

\n

(10)<\/span><\/b><\/p>\n<\/td>\n

\n

(11)<\/span><\/b><\/p>\n<\/td>\n

\n

(12)<\/span><\/b><\/p>\n<\/td>\n

\n

(13)<\/span><\/b><\/p>\n<\/td>\n

\n

(14)<\/span><\/b><\/p>\n<\/td>\n

\n

(13)<\/span><\/b><\/p>\n<\/td>\n

\n

(16)<\/span><\/b><\/p>\n<\/td>\n

\n

(17)<\/span><\/b><\/p>\n<\/td>\n

\n

(18)<\/span><\/b><\/p>\n<\/td>\n

\n

(19)<\/span><\/b><\/p>\n<\/td>\n

\n

(20)<\/span><\/b><\/p>\n<\/td>\n

\n

(21)<\/span><\/b><\/p>\n<\/td>\n

\n

(22)<\/span><\/b><\/p>\n<\/td>\n

\n

(23)<\/span><\/b><\/p>\n<\/td>\n

\n

(24)<\/span><\/b><\/p>\n<\/td>\n

\n

(25)<\/span><\/b><\/p>\n<\/td>\n

\n

(26)<\/span><\/b><\/p>\n<\/td>\n

\n

(27)<\/span><\/b><\/p>\n<\/td>\n

\n

(28)<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

C22TA<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

8%<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

Thay d\u00f2ng h\u00e0ng h\u00f3a A b<\/span>\u1eb1ng d<\/span>\u00f2ng h\u00e0ng h\u00f3a X<\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

3<\/span><\/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

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

\n

1500<\/span><\/p>\n<\/td>\n

\n

8%<\/span><\/p>\n<\/td>\n

\n

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

\n

1620<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

C22TA<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

8%<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

T\u0103ng s<\/span>\u1ed1 l\u01b0\u1ee3ng h<\/span>\u00e0ng h\u00f3a t\u1eeb 1 l<\/span>\u00ean 3<\/p>\n<\/td>\n

\n

3<\/span><\/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

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

\n

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

\n

8%<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

C22TA<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

T\u0103ng s<\/span>\u1ed1 l\u01b0\u1ee3ng h<\/span>\u00e0ng h\u00f3a t\u1eeb 4<\/span>\u00a0\u2013><\/span>\u00a0<\/span>5, t\u0103ng \u0111\u01a1n gi<\/span>\u00e1 t\u1eeb 150 l<\/span>\u00ean 250, gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 10%->8%<\/span><\/p>\n<\/td>\n

\n

5<\/span><\/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

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

\n

1250<\/span><\/p>\n<\/td>\n

\n

8%<\/span><\/p>\n<\/td>\n

\n

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

\n

1350<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

C22TA<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

C22TA<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

8%<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

C22TA<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

8%<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

C22TA<\/span><\/p>\n<\/td>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

L\u00fd do \u0111i\u1ec1u<\/span>\u00a0ch\u1ec9nh\/thay th\u1ebf:<\/span><\/p>\n

(*) \u0110<\/span>\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n thay th\u1ebf cho nhi\u1ec1u h<\/span>\u00f3a \u0111\u01a1n th\u00ec th\u00f4ng tin\u00a0\u1edf m\u1ee5c\u00a0\u201cTh<\/b><\/span>\u00f4ng tin sau \u0111i\u1ec1u<\/b>\u00a0ch\u1ec9nh\/thay th\u1ebf\u201d\u00a0<\/span><\/b>l<\/span>\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp h<\/span>\u00f3a \u0111\u01a1n thay th\u1ebf.<\/span><\/p>\n

(**) \u0110<\/span>\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh cho nhi\u1ec1u h<\/span>\u00f3a \u0111\u01a1n th\u00ec th\u00f4ng tin\u00a0\u1edf m\u1ee5c\u00a0\u201cCh<\/b><\/span>\u00eanh l<\/b>\u1ec7ch\u201d\u00a0<\/span><\/b>l<\/span>\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 l\u1eadp h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh.<\/span><\/p>\n

Ch\u00fa \u00fd: H\u00ecnh th<\/span>\u1ee9c 01 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec1u\u00a0ch\u1ec9nh\/thay th\u1ebf cho nhi\u1ec1u h<\/span>\u00f3a \u0111\u01a1n ch\u1ec9\u00a0<\/span>\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c<\/span>\u00f9ng 01 ng\u01b0\u1eddi mua trong c<\/span>\u00f9ng 1 th\u00e1ng v\u00e0 c\u00f9ng sai th\u00f4ng tin (VD: c\u00f9ng sai th\u00f4ng tin v\u1ec1 thu\u1ebf su\u1ea5t ho\u1eb7c c<\/span>\u00f9ng sai th\u00f4ng tin v\u1ec1 ti\u1ec1n thu\u1ebf ho\u1eb7c sai th<\/span>\u00f4ng tin v\u1ec1 t<\/span>\u00ean h\u00e0ng h\u00f3a).<\/p>\n

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

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026..<\/span><\/i>
NG\u01af<\/b><\/span>\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH<\/span><\/b>\u00c1P LU\u1eacT<\/b>\u00a0B<\/span><\/b>\u00caN MUA
<\/b>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed)<\/span><\/i><\/p>\n<\/td>\n

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026.n\u0103m\u2026\u2026..<\/span><\/i>
NG\u01af<\/b><\/span>\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH<\/span><\/b>\u00c1P LU\u1eacT<\/b>\u00a0B<\/span><\/b>\u00caN B\u00c1N
<\/b>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

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

\n

<\/a>M\u1eabu s\u1ed1 01\/TH-DT<\/span><\/b><\/p>\n

<\/a>B\u1ea2NG T\u1ed4NG H\u1ee2P DOANH THU<\/span><\/b><\/p>\n

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

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

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

\n

S<\/span>\u1ed1:
<\/span>K\u00fd hi<\/span>\u1ec7u:<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00ean doanh nghi<\/span>\u1ec7p: \u2026\u2026\u2026\u2026\u2026\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<\/span>\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.<\/span><\/p>\n

\u0110i\u1ec3m<\/span>\u00a0kinh doanh casino\/tr<\/span>\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 th\u01b0\u1edfng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

\u0110\u01a1n v<\/span>\u1ecb t<\/span>\u00ednh: \u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n\n\n\n\n\n
\n

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

\n

Qu<\/span><\/b>\u1ea7y\/s\u1ed1 b<\/span><\/b>\u00e0n\/s<\/b>\u1ed1 m<\/span><\/b>\u00e1y<\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c<\/span><\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 ti\u1ec1n \u0111<\/span><\/b>\u00e3 \u0111<\/b>\u1ed5i tr\u1ea3 cho kh<\/span><\/b>\u00e1ch kh\u00f4ng s<\/b>\u1eed d\u1ee5ng h\u1ebft
<\/span><\/b>(n<\/span><\/i>\u1ebfu c<\/span><\/i>\u00f3)<\/i><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 ti\u1ec1n tr\u1ea3 th\u01b0\u1edfng cho kh<\/span><\/b>\u00e1ch\u00a0<\/b>(n<\/i>\u1ebfu c<\/span><\/i>\u00f3)<\/i><\/p>\n<\/td>\n

\n

Doanh thu<\/span><\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(6) = (3)-(4)-(5)<\/span><\/p>\n<\/td>\n

\n

(7)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(8)\u00a0T<\/b><\/span>\u1ed5ng doanh thu<\/span><\/b><\/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

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

(7) Ghi c<\/span>\u1ee5 th\u1ec3 v<\/span>\u00e0o c\u1ed9t Ghi ch<\/span>\u00fa s\u1ed1 ti\u1ec1n thu \u0111<\/span>\u00e3 bao g\u1ed3m ho\u1eb7c ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT.<\/span><\/p>\n

(8) T<\/span>\u1ed5ng doanh thu thu \u0111\u01b0\u1ee3c l<\/span>\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p casino, tr<\/span>\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 th\u01b0\u1edfng l\u1eadp h<\/span>\u00f3a \u0111\u01a1n.<\/p>\n

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

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

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026..n\u0103m\u2026\u2026
<\/span><\/i>NG\u01af<\/span><\/b>\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c<\/span><\/b>
<\/span>\u0110<\/span><\/b>\u1ea0I DI\u1ec6N H\u1ee2P PH<\/span><\/b>\u00c1P C<\/b>\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 01\/\u0110KT\u0110-CT\u0110T<\/span><\/b><\/p>\n

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

<\/a>T\u1edc KHAI<\/span><\/b><\/p>\n

<\/a>\u0110\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n\n\n\n
\n

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

\n

\u25a1 \u0110\u0103ng k\u00fd m<\/span>\u1edbi<\/span><\/p>\n

\u25a1 Thay \u0111<\/span>\u1ed5i th<\/span>\u00f4ng tin<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

T\u00ean ng\u01b0<\/span>\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<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s<\/span>\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<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

C\u01a1 quan thu<\/span>\u1ebf qu\u1ea3n l<\/span>\u00fd: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n<\/tr>\n

\n

Ng\u01b0<\/span>\u1eddi li<\/span>\u00ean h\u1ec7: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. \u0110i\u1ec7n tho\u1ea1i li<\/span>\u00ean h\u1ec7: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u0110<\/span>\u1ecba ch\u1ec9 li<\/span>\u00ean h\u1ec7: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. Th\u01b0 \u0111i\u1ec7n t\u1eed: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Theo Ngh<\/span>\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ng<\/span>\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7, ch<\/span>\u00fang t\u00f4i\/t\u00f4i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ch<\/span>\u00fang t\u00f4i\/t\u00f4i \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1. \u0110<\/span><\/b>\u1ed1i t\u01b0\u1ee3ng ph<\/span><\/b>\u00e1t h\u00e0nh<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0T<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh<\/p>\n

\u00a0C\u01a1 quan thu<\/span>\u1ebf ph<\/span>\u00e1t h\u00e0nh<\/p>\n<\/td>\n<\/tr>\n

\n

2. Lo<\/span><\/b>\u1ea1i h<\/span><\/b>\u00ecnh s<\/b>\u1eed d\u1ee5ng<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

\u25a1 Ch<\/span>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n<\/p>\n

\u25a1 Ch<\/span>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr<\/span>\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1<\/span><\/p>\n

\u25a1 Bi\u00ean lai \u0111i<\/span>\u1ec7n t\u1eed<\/span><\/p>\n

o Bi\u00ean lai thu thu<\/span>\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi<\/span>\u00e1<\/p>\n

o Bi\u00ean lai thu thu<\/span>\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed in s\u1eb5n m\u1ec7nh gi<\/span>\u00e1<\/p>\n

o Bi\u00ean lai thu thu<\/span>\u1ebf, ph<\/span>\u00ed, l\u1ec7 ph<\/span>\u00ed<\/p>\n<\/td>\n<\/tr>\n

\n

3. H\u00ecnh th<\/span><\/b>\u1ee9c g\u1eedi d\u1eef li\u1ec7u:<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

a. \u25a1 Tr\u00ean C<\/span>\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n

b. \u25a1 Th\u00f4ng qua t<\/span>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

c. \u25a1 Th\u00f4ng qua t<\/span>\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th<\/span>\u00e1c<\/p>\n<\/td>\n<\/tr>\n

\n

4. Danh s\u00e1ch ch<\/span><\/b>\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng:<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean t<\/span><\/b>\u1ed5 ch\u1ee9c c\u01a1 quan ch\u1ee9ng th\u1ef1c\/c\u1ea5p\/c<\/span><\/b>\u00f4ng nh<\/b>\u1eadn ch\u1eef k<\/span><\/b>\u00fd s<\/b>\u1ed1, ch\u1eef k<\/span><\/b>\u00fd \u0111i<\/b>\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 s<\/span><\/b>\u00ea-ri ch<\/b>\u1ee9ng th\u01b0<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 s\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

H\u00ecnh th<\/span><\/b>\u1ee9c \u0111\u0103ng k<\/span><\/b>\u00fd (Th\u00eam m<\/b>\u1edbi, gia h\u1ea1n, ng\u1eebng s\u1eed d\u1ee5ng)<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T<\/span><\/b>\u1eeb ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n

\n

\u0110<\/span><\/b>\u1ebfn ng<\/span><\/b>\u00e0y<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

5. \u0110\u0103ng k\u00fd\u00a0<\/span><\/b>\u1ee7y nhi\u1ec7m l\u1eadp bi<\/span><\/b>\u00ean lai<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

T\u00ean lo<\/span><\/b>\u1ea1i bi<\/span><\/b>\u00ean lai\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu bi<\/span><\/b>\u00ean<\/b>\u00a0lai\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u bi<\/span><\/b>\u00ean lai\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ean t<\/span><\/b>\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c<\/span><\/b>\u00a0\u1ee7y nhi\u1ec7m\/t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m<\/b><\/span><\/p>\n<\/td>\n

\n

M\u1ee5c<\/span><\/b>\u00a0\u0111<\/span><\/b>\u00edch\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

Th<\/span><\/b>\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n

\n

Ph\u01b0\u01a1ng th<\/span><\/b>\u1ee9c thanh to<\/span><\/b>\u00e1n bi\u00ean lai\u00a0<\/b>\u1ee7y nhi\u1ec7m<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

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

Ch\u00fang t\u00f4i cam k<\/span>\u1ebft ho<\/span>\u00e0n to\u00e0n ch\u1ecbu tr<\/span>\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph<\/span>\u00e1p lu\u1eadt\u00a0v\u1ec1 t<\/span>\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a n\u1ed9i dung n<\/span>\u00eau tr\u00ean v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111<\/span>\u00fang quy \u0111\u1ecbnh c\u1ee7a ph<\/span>\u00e1p lu\u1eadt.<\/span><\/p>\n

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

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

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026..n\u0103m\u2026\u2026
<\/span><\/i>NG\u01af<\/span><\/b>\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c<\/span><\/b>
<\/span>\u0110<\/span><\/b>\u1ea0I DI\u1ec6N H\u1ee2P PH<\/span><\/b>\u00c1P C<\/b>\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1, ch\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 04\/SS-CT\u0110T<\/span><\/b><\/p>\n

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

<\/a>TH\u00d4NG B\u00c1O CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec \u0110\u00c3 L\u1eacP SAI<\/span><\/b>
<\/span><\/b>K<\/span>\u00ednh g\u1eedi: (C\u01a1 quan thu\u1ebf).<\/span><\/p>\n

T\u00ean t<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

M\u00e3 s<\/span>\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..<\/span><\/p>\n

T<\/span>\u1ed5 ch\u1ee9c, c<\/span>\u00e1 nh\u00e2n l\u1eadp ch\u1ee9ng t\u1eeb th<\/span>\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n\n
\n

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

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb<\/span><\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u ch\u1ee9ng t\u1eeb<\/span><\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

Ng\u00e0y l<\/span><\/b>\u1eadp ch\u1ee9ng t\u1eeb<\/span><\/b><\/p>\n<\/td>\n

\n

Lo<\/span><\/b>\u1ea1i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o\/ Gi<\/span><\/b>\u1ea3i tr<\/span><\/b>\u00ecnh<\/b><\/p>\n<\/td>\n

\n

L\u00fd do<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

(7)<\/span><\/p>\n<\/td>\n

\n

(8)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

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

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

\n

\u2026\u2026.., ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026..n\u0103m\u2026\u2026
<\/span><\/i>T<\/span><\/b>\u1ed4 CH\u1ee8C, C<\/span><\/b>\u00c1 NH\u00c2N L<\/b>\u1eacP CH\u1ee8NG T\u1eea<\/span><\/b>
<\/span>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1 t\u1ed5 ch\u1ee9c, c<\/span><\/i>\u00e1 nh\u00e2n l<\/i>\u1eadp ch\u1ee9ng t\u1eeb)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: BC26\/BL\u0110T<\/span><\/b><\/p>\n

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

<\/a>B\u00c1O C\u00c1O T\u00ccNH H\u00ccNH S\u1eec D\u1ee4NG BI\u00caN LAI<\/span><\/b>
<\/a>THU THU\u1ebe, PH\u00cd, L\u1ec6 PH\u00cd<\/b><\/p>\n

K<\/span>\u1ef3 t<\/span>\u00ednh thu\u1ebf: Qu<\/span>\u00fd \u2026. n\u0103m \u2026..<\/p>\n

1. T\u00ean \u0111\u01a1n v<\/span>\u1ecb:<\/span>\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/i><\/p>\n

2. M\u00e3 s<\/span>\u1ed1 thu\u1ebf (n\u1ebfu c<\/span>\u00f3):\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/p>\n

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

\u0110\u01a1n v<\/span>\u1ecb t<\/span>\u00ednh: \u2026\u2026\u2026.<\/p>\n\n\n\n\n\n\n
\n

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

\n

T\u00ean lo<\/span><\/b>\u1ea1i bi<\/span><\/b>\u00ean lai<\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u m\u1eabu bi<\/span><\/b>\u00ean lai<\/b><\/p>\n<\/td>\n

\n

K\u00fd hi<\/span><\/b>\u1ec7u bi<\/span><\/b>\u00ean lai<\/b><\/p>\n<\/td>\n

\n

S<\/span><\/b>\u1ed1 bi<\/span><\/b>\u00ean lai s<\/b>\u1eed d\u1ee5ng trong k\u1ef3<\/span><\/b><\/p>\n<\/td>\n

\n

T<\/span><\/b>\u1ed5ng ti\u1ec1n thu\u1ebf, ph<\/span><\/b>\u00ed, l<\/b>\u1ec7 ph<\/span><\/b>\u00ed trong k<\/b>\u1ef3<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

\n

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

Cam k<\/span>\u1ebft b<\/span>\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi<\/span>\u00ean lai tr\u00ean \u0111\u00e2y l\u00e0 \u0111\u00fang s\u1ef1 th\u1eadt, n\u1ebfu sai, \u0111\u01a1n v\u1ecb ch\u1ecbu ho<\/span>\u00e0n to\u00e0n tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph<\/span>\u00e1p lu\u1eadt.<\/span><\/p>\n

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

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

\n

Ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026..n\u0103m\u2026\u2026
<\/span><\/i>T<\/span><\/b>\u1ed4 CH\u1ee8C THU THU\u1ebe, PH<\/span><\/b>\u00cd, L<\/b>\u1ec6 PH<\/span><\/b>\u00cd
<\/b>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf)

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

\u00a0<\/p>\n

<\/a>PH\u1ee4 L\u1ee4C IB<\/span><\/b><\/p>\n

<\/a>DANH S\u00c1CH C\u00c1C BI\u1ec2U, M\u1eaaU S\u1eecA \u0110\u1ed4I \u2013 TH\u00d4NG B\u00c1O C\u1ee6A C\u01a0 QUAN QU\u1ea2N L\u00dd THU\u1ebe<\/span>
<\/span><\/b>(K\u00e8m theo Ngh<\/span><\/i>\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP<\/span><\/i>\u00a0<\/span><\/i>ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 c<\/span><\/i>\u1ee7a Ch<\/span><\/i>\u00ednh ph<\/i>\u1ee7)<\/span><\/i><\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

M\u1eabu<\/span><\/b>\u00a0s\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ean h<\/span><\/b>\u1ed3 s\u01a1, m\u1eabu bi\u1ec3u<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ecnh tr<\/span><\/b>\u1ea1ng<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

H\u00f3a \u0111\u01a1n, ch<\/span><\/b>\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n<\/td>\n

\n

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

\n

<\/a>01\/TB-TN\u0110T<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o v<\/span>\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn\/kh<\/span>\u00f4ng ti\u1ebfp nh\u1eadn <t\u1edd khai \u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed><\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/TB-\u0110K\u0110T<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o v<\/span>\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn\/kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/TB-SS\u0110T<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o v<\/span>\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn\/k\u1ebft qu\u1ea3 x\u1eed l<\/span>\u00fd v\u1ec1 vi\u1ec7c h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/TB-KTDL<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o v<\/span>\u1ec1 vi\u1ec7c k\u1ebft qu\u1ea3 ki\u1ec3m tra d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/TB-KTT<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o v<\/span>\u1ec1 vi\u1ec7c h\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng thu ti\u1ec1n v<\/span>\u00e0 chuy\u1ec3n sang th<\/span>\u00f4ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed T\u1ed5ng c\u1ee5c Thu\u1ebf\/qua \u1ee7y th<\/span>\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; kh<\/span>\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

<\/a>01\/TB-NSD<\/span><\/p>\n<\/td>\n

\n

Th\u00f4ng b\u00e1o ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n<\/span><\/p>\n<\/td>\n

\n

B<\/span>\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 01\/TB-TN\u0110T<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU<\/span>\u1ebe<\/span>
C\u1ea4P TR<\/span>\u00caN
T\u00caN C\u01a0 QUAN BAN H\u00c0NH
V\u0102N B<\/span><\/b>\u1ea2N
<\/span><\/b>\u2014\u2014-<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span>\u1ed1: \u2026 \u2026\/TB-H\u0110CT\u0110T<\/span><\/p>\n<\/td>\n

\n

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

\u00a0<\/p>\n

<\/a>TH\u00d4NG B\u00c1O<\/span><\/b>
<\/a>V\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn\/kh\u00f4ng ti\u1ebfp nh\u1eadn <t\u1edd khai \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed><\/span><\/b><\/p>\n\n\n\n
\n

K\u00ednh g<\/span>\u1eedi:<\/span><\/p>\n<\/td>\n

\n


<T\u00ean ng\u01b0<\/span><\/i>\u1eddi n\u1ed9p thu\u1ebf: \u2026><\/span><\/i>
<\/span><M\u00e3 s<\/span><\/i>\u1ed1 thu\u1ebf c\u1ee7a NNT:\u2026.><\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p 1: Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp nh\u1eadn T\u1edd khai \u0111\u0103ng k<\/span><\/i>\u00fd s<\/i>\u1eed d\u1ee5ng h<\/span><\/i>\u00f3a \u0111\u01a1n \u0111i<\/i>\u1ec7n t\u1eed\/bi<\/span><\/i>\u00ean lai \u0111i<\/i>\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ><\/span><\/i><\/p>\n

C\u0103n c<\/span>\u1ee9 <T\u1edd khai \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026\u2026\u2026 \u2013 M\u1eabu s\u1ed1 01- Ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u2026 N\u0110-CP> c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026., c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn <T\u1edd khai M\u1eabu s\u1ed1 01 \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026\u2026\u2026> c\u1ee7a NNT, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 T\u00ean t\u1edd khai<\/span>: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

\u2013 M\u00e3 giao d<\/span>\u1ecbch \u0111i\u1ec7n t\u1eed: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

T\u1edd khai<\/span>\u00a0\u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026\u2026. c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v<\/span>\u00e0o l\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026 T\u1edd khai\u00a0\u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c ki\u1ec3m tra.<\/span><\/p>\n

Trong th<\/span>\u1eddi gian 01 ng<\/span>\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng<\/span>\u00e0y c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn T\u1edd khai ghi tr<\/span>\u00ean th\u00f4ng b\u00e1o n\u00e0y, c\u01a1 quan thu\u1ebf s\u1ebd tr\u1ea3 Th<\/span>\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd c\u1ee7a NNT, tr\u01b0\u1eddng h\u1ee3p kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn, c\u01a1 quan thu\u1ebf n<\/span>\u00eau r\u00f5 l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn.<\/span><\/p>\n

<Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p 2: Tr\u01b0\u1eddng h\u1ee3p kh<\/span><\/i>\u00f4ng ti<\/i>\u1ebfp nh\u1eadn T\u1edd khai \u0111\u0103ng k<\/span><\/i>\u00fd s<\/i>\u1eed d\u1ee5ng h<\/span><\/i>\u00f3a \u0111\u01a1n \u0111i<\/i>\u1ec7n t\u1eed\/bi<\/span><\/i>\u00ean lai \u0111i<\/i>\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ><\/span><\/i><\/p>\n

C\u0103n c<\/span>\u1ee9 <T\u1edd khai \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2013 M\u1eabu s\u1ed1 \u2026\u2026\u2026- Ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026\/N\u0110-CP> c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026., c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ti\u1ebfp nh\u1eadn <T\u1edd khai M\u1eabu s\u1ed1 \u2026\u2026\u2026\u2026 \u0111\u0103ng k<\/span>\u00fd s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026\u2026\u2026.. > c\u1ee7a NNT, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 T\u00ean t\u1edd khai<\/span>:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

\u2013 M\u00e3 giao d<\/span>\u1ecbch \u0111i\u1ec7n t\u1eed:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

\u2013 L\u00fd do kh\u00f4ng ti<\/span>\u1ebfp nh\u1eadn:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

\u2013 \u0110<\/span>\u1ea7u m\u1ed1i x\u1eed l<\/span>\u00fd:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/p>\n

<Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p 3: Tr\u01b0\u1eddng h\u1ee3p ti\u1ebfp nh\u1eadn T\u1edd khai \u0111\u0103ng k<\/span><\/i>\u00fd thay \u0111<\/i>\u1ed5i th<\/span><\/i>\u00f4ng tin s<\/i>\u1eed d\u1ee5ng h<\/span><\/i>\u00f3a \u0111\u01a1n \u0111i<\/i>\u1ec7n t\u1eed\/bi<\/span><\/i>\u00ean lai \u0111i<\/i>\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ><\/span><\/i><\/p>\n

C\u0103n c<\/span>\u1ee9 <T\u1edd khai \u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026 \u2013 M\u1eabu s\u1ed1 \u2026\u2026\u2026 \u2013 Ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026\/N\u0110-CP> c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026., c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn <T\u1edd khai M\u1eabu s\u1ed1 \u2026\u2026\u2026\u2026 \u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026\u2026..> c\u1ee7a NNT, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 T\u00ean t\u1edd khai<\/span>:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/span><\/p>\n

\u2013 M\u00e3 giao d<\/span>\u1ecbch \u0111i\u1ec7n t\u1eed:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/span><\/p>\n

T\u1edd khai<\/span>\u00a0\u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026.. c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v<\/span>\u00e0o l\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026 T\u1edd khai\u00a0\u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026.. c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c ki\u1ec3m tra.<\/span><\/p>\n

C\u01a1 quan thu<\/span>\u1ebf s\u1ebd tr\u1ea3 Th<\/span>\u00f4ng b\u00e1o M\u1eabu\u00a0s\u1ed1 \u2026 ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 \u2026. v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k<\/span>\u00fd c\u1ee7a NNT, tr\u01b0\u1eddng h\u1ee3p kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn, c\u01a1 quan thu\u1ebf n<\/span>\u00eau r\u00f5 l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn.<\/span><\/p>\n

<Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p 4: Tr\u01b0\u1eddng h\u1ee3p kh<\/span><\/i>\u00f4ng ti<\/i>\u1ebfp nh\u1eadn T\u1edd khai \u0111\u0103ng k<\/span><\/i>\u00fd thay \u0111<\/i>\u1ed5i th<\/span><\/i>\u00f4ng tin s<\/i>\u1eed d\u1ee5ng h<\/span><\/i>\u00f3a \u0111\u01a1n \u0111i<\/i>\u1ec7n t\u1eed\/bi<\/span><\/i>\u00ean lai \u0111i<\/i>\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ><\/span><\/i><\/p>\n

C\u0103n c<\/span>\u1ee9 < T\u1edd khai \u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026\u2026 \u2013 M\u1eabu s\u1ed1\u2026. \u2013 Ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u2026\/N\u0110-CP> c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT) g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y\u2026 th\u00e1ng\u2026 n\u0103m\u2026., c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ti\u1ebfp nh\u1eadn <T\u1edd khai M\u1eabu s\u1ed1 \u2026\u2026\u2026\u2026\u2026 \u0111\u0103ng k<\/span>\u00fd thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf \u2026\u2026\u2026> c\u1ee7a NNT, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u2013 T\u00ean t\u1edd khai<\/span>:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

\u2013 M\u00e3 giao d<\/span>\u1ecbch \u0111i\u1ec7n t\u1eed:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

\u2013 L\u00fd do kh\u00f4ng ch<\/span>\u1ea5p nh\u1eadn:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

\u2013 \u0110<\/span>\u1ea7u m\u1ed1i x\u1eed l<\/span>\u00fd:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/p>\n

Tr\u01b0<\/span>\u1eddng h\u1ee3p NNT\/Qu<\/span>\u00fd \u0111\u01a1n v\u1ecb c\u1ea7n bi\u1ebft th<\/span>\u00eam th\u00f4ng tin chi ti\u1ebft, xin vui l<\/span>\u00f2ng truy c\u1eadp theo \u0111\u01b0\u1eddng d\u1eabn <http:\/\/www.xxx.gdt.gov.vn> ho\u1eb7c li<\/span>\u00ean h\u1ec7 v\u1edbi <t<\/span>\u00ean c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/span><\/p>\n

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v<\/span>\u00e0 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

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

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

\n

<Ch<\/span><\/b>\u1eef k<\/span><\/b>\u00fd s<\/b>\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf><\/span><\/b><\/p>\n

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

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

Ch<\/span>\u1eef in nghi<\/span>\u00eang trong d\u1ea5u <> nh\u1eb1m m\u1ee5c \u0111<\/span>\u00edch gi\u1ea3i th<\/span>\u00edch r\u00f5.<\/p>\n

NNT, CQT ch<\/span>\u1ecdn tr\u01b0\u1eddng h\u1ee3p th<\/span>\u00f4ng b\u00e1o t\u01b0\u01a1ng\u00a0\u1ee9ng.<\/span><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 01\/TB-\u0110K\u0110T<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU<\/span>\u1ebe<\/span>
C\u1ea4P TR<\/span>\u00caN
T\u00caN C\u01a0 QUAN BAN H\u00c0NH
V\u0102N B<\/span><\/b>\u1ea2N
<\/span><\/b>\u2014\u2014-<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span>\u1ed1: \u2026 \u2026\/TB-\u2026 \u2026 \u2026<\/span><\/p>\n<\/td>\n

\n

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

\u00a0<\/p>\n

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

<\/a>V\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn\/kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd\/thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n\n\n\n
\n

K\u00ednh g<\/span>\u1eedi:<\/span><\/p>\n<\/td>\n

\n

(H<\/span>\u1ecd t<\/span>\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026)
<\/span>(M\u00e3 s<\/span>\u1ed1 thu\u1ebf c\u1ee7a NNT: \u2026\u2026..)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sau khi xem x\u00e9t t\u1edd khai<\/span>\u00a0\u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ng<\/span>\u00e0y\u2026.\/\u2026.\/\u2026<\/p>\n

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o (ch\u1ea5p nh\u1eadn\/kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn) \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

(Trong tr\u01b0<\/span>\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th<\/span>\u00ec ghi: T\u00e0i kho\u1ea3n\u00a0\u0111<\/span>\u00e3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn h\u1ed9p th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\/\u0111i\u1ec7n tho\u1ea1i li<\/span>\u00ean h\u1ec7, \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b<\/span>\u00e1o c\u00e1c th\u00f4ng tin li\u00ean quan theo n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1i th\u01b0 \u0111i\u1ec7n t\u1eed n\u00e0y<\/span>).<\/p>\n

(Trong tr\u01b0<\/span>\u1eddng h\u1ee3p kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn doanh nghi\u1ec7p \u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th<\/span>\u00ec ghi: C\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ch\u1ea5p nh\u1eadn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k<\/span>\u00fd\/thay \u0111\u1ed5i th<\/span>\u00f4ng tin s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/bi<\/span>\u00ean lai \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed). L<\/span>\u00fd do: (L\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn).<\/span><\/p>\n

(Trong tr\u01b0<\/span>\u1eddng h\u1ee3p \u1ee7y th<\/span>\u00e1c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th<\/span>\u00ec c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k<\/span>\u00fd giao d\u1ecbch s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed mi\u1ec5n ph<\/span>\u00ed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed). (T<\/span>\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k<\/span>\u00fd).<\/p>\n

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

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

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

\n

C\u01a0 QUAN THU<\/span><\/b>\u1ebe\/<\/span><\/b>
<\/span>TH<\/span><\/b>\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe
<\/span><\/b>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

\u2013 Tr\u01b0<\/span>\u1eddng h\u1ee3p C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng ra Th<\/span>\u00f4ng b\u00e1o th\u00ec \u201cCh\u1eef k<\/span>\u00fd s\u1ed1\u201d l<\/span>\u00e0 ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u2013 Tr\u01b0<\/span>\u1eddng h\u1ee3p CQT ra Th<\/span>\u00f4ng b\u00e1o th\u00ec \u201cCh\u1eef k<\/span>\u00fd s\u1ed1\u201d l<\/span>\u00e0 ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 01\/TB-SS\u0110T<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU<\/span>\u1ebe<\/span>
C\u1ea4P TR<\/span>\u00caN
T\u00caN C\u01a0 QUAN BAN H\u00c0NH
V\u0102N B<\/span><\/b>\u1ea2N
<\/span><\/b>\u2014\u2014-<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span>\u1ed1: \u2026 \u2026\/TB-\u2026 \u2026 \u2026<\/span><\/p>\n<\/td>\n

\n

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

\u00a0<\/p>\n

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

<\/a>V\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp sai<\/span><\/b><\/p>\n\n\n\n
\n

K\u00ednh g<\/span>\u1eedi:<\/span><\/p>\n<\/td>\n

\n

(H<\/span>\u1ecd t<\/span>\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.)
<\/span>(M\u00e3 s<\/span>\u1ed1 thu\u1ebf c\u1ee7a NNT: \u2026\u2026\u2026\u2026\u2026\u2026\u2026..)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sau khi xem x\u00e9t Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i<\/span>\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai ng<\/span>\u00e0y \u2026\/\u2026.\/\u2026. c\u1ee7a:<\/span><\/p>\n

Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/i><\/span><\/p>\n

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

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o (ti\u1ebfp nh\u1eadn\/kh<\/span>\u00f4ng ti\u1ebfp nh\u1eadn) h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai.<\/span><\/p>\n

(Trong tr\u01b0<\/span>\u1eddng h\u1ee3p ti\u1ebfp nh\u1eadn vi\u1ec7c th<\/span>\u00f4ng b\u00e1o\/gi\u1ea3i tr<\/span>\u00ecnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai th<\/span>\u00ec ghi: C\u01a1 quan Thu\u1ebf \u0111<\/span>\u00e3 ti\u1ebfp nh\u1eadn Th<\/span>\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai ng<\/span>\u00e0y \u2026..\/\u2026\/\u2026. c\u1ee7a qu<\/span>\u00fd c\u00f4ng ty).<\/p>\n

(Trong tr\u01b0<\/span>\u1eddng h\u1ee3p kh<\/span>\u00f4ng ti\u1ebfp nh\u1eadn vi\u1ec7c th<\/span>\u00f4ng b\u00e1o\/gi\u1ea3i tr<\/span>\u00ecnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai th<\/span>\u00ec ghi: \u0110\u1ec1 ngh\u1ecb qu<\/span>\u00fd c\u00f4ng ty ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111<\/span>\u00e3 l\u1eadp sai do th<\/span>\u00f4ng tin ch\u01b0a ch\u00ednh x\u00e1c).<\/p>\n

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

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

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

\n

C\u01a0 QUAN THU<\/span><\/b>\u1ebe\/<\/span><\/b>
<\/span>TH<\/span><\/b>\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe
<\/span><\/b>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

\u2013 Tr\u01b0<\/span>\u1eddng h\u1ee3p CQT ti\u1ebfp nh\u1eadn M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y do NNT g\u1eedi \u0111\u1ebfn theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 19, \u0110i\u1ec1u 34a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0th\u00ec C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng th<\/span>\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn v<\/span>\u00e0 \u201cCh\u1eef k<\/span>\u00fd s\u1ed1\u201d l<\/span>\u00e0 ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u2013 Tr\u01b0<\/span>\u1eddng h\u1ee3p CQT ti\u1ebfp nh\u1eadn M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T ban h<\/span>\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y do NNT g\u1eedi \u0111\u1ebfn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>\u00a0th\u00ec \u201cCh\u1eef k<\/span>\u00fd s\u1ed1\u201d l<\/span>\u00e0 ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 01\/TB-KTDL<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU<\/span>\u1ebe<\/span>
C\u1ea4P TR<\/span>\u00caN
T\u00caN C\u01a0 QUAN BAN H\u00c0NH
V\u0102N B<\/span><\/b>\u1ea2N
<\/span><\/b>\u2014\u2014-<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span>\u1ed1: \u2026 \u2026\/TB-H\u0110\u0110T<\/span><\/p>\n<\/td>\n

\n

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

\u00a0<\/p>\n

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

<\/a>V\u1ec1 vi\u1ec7c k\u1ebft qu\u1ea3 ki\u1ec3m tra d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n\n\n\n
\n

K\u00ednh g<\/span>\u1eedi:<\/span><\/p>\n<\/td>\n

\n

<T\u00ean ng\u01b0<\/span><\/i>\u1eddi n\u1ed9p thu\u1ebf:\u2026><\/span><\/i>
<\/span><M\u00e3 s<\/span><\/i>\u1ed1 thu\u1ebf c\u1ee7a NNT:\u2026.><\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p 1: Th<\/span><\/i>\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111<\/i>\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m<\/span><\/i>\u00e3><\/i><\/p>\n

C\u0103n c<\/span>\u1ee9 <Th<\/span>\u00f4ng \u0111i\u1ec7p g\u1eedi h<\/span>\u00f3a \u0111\u01a1n t\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m<\/span>\u00e3> c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT)\/T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y \u2026 th\u00e1ng\u2026 n\u0103m\u2026., c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m<\/span>\u00e3 c\u1ee7a NNT, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

K\u00fd hi<\/span>\u1ec7u h<\/span>\u00f3a \u0111\u01a1n:<\/p>\n

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

S<\/span>\u1ed1 h<\/span>\u00f3a \u0111\u01a1n:<\/p>\n

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

M\u00e3 giao d<\/span>\u1ecbch \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

L\u00fd do kh\u00f4ng c<\/span>\u1ea5p m<\/span>\u00e3:<\/p>\n\n\n\n\n\n
\n

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

\n

M\u00f4 t<\/span><\/b>\u1ea3 l\u1ed7i<\/span><\/b><\/p>\n<\/td>\n

\n

H\u01b0<\/span><\/b>\u1edbng d\u1eabn x\u1eed l<\/span><\/b>\u00fd<\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

<nh\u00f3m l<\/span><\/i>\u1ed7i>(<t<\/span><\/i>\u00ean l<\/i>\u1ed7i>)<\/span><\/i><\/p>\n<\/td>\n

\n

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

\n

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

<Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p 2: Th<\/span><\/i>\u00f4ng b\u00e1o k<\/i>\u1ebft qu\u1ea3 ki\u1ec3m tra s\u01a1 b\u1ed9 t<\/span><\/i>\u00ednh h<\/i>\u1ee3p l\u1ec7 c\u1ee7a g<\/span><\/i>\u00f3i d<\/i>\u1eef li\u1ec7u H\u0110\u0110T><\/span><\/i><\/p>\n

C\u0103n c<\/span>\u1ee9\u00a0<Th<\/i><\/span>\u00f4ng \u0111i<\/i>\u1ec7p chuy<\/span><\/i>\u1ec3<\/i>n d\u1eef li\u1ec7u h<\/span><\/i>\u00f3a \u0111\u01a1n \u0111i<\/i>\u1ec7n t\u1eed kh<\/span><\/i>\u00f4ng m\u00e3 \u0111<\/i>\u1ebfn CQT\/Th<\/span><\/i>\u00f4ng \u0111i<\/i>\u1ec7p th<\/span><\/i>\u00f4ng b\u00e1o h<\/i>\u1ee7y\/gi\u1ea3i tr<\/span><\/i>\u00ecnh H\u0110\u0110T c\u00f3 m\u00e3\/kh\u00f4ng m\u00e3 \u0111\u00e3 l<\/i>\u1eadp sai \/Th<\/span><\/i>\u00f4ng \u0111i<\/i>\u1ec7p chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u H\u0110\u0110T kh<\/span><\/i>\u00f4ng m\u00e3 \u0111<\/i>\u1ebfn CQT\u2026><\/span><\/i>\u00a0c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT)\/T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00fac\u2026 gi\u1edd\u2026 ph<\/span>\u00fat ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m\u2026., c\u01a1 quan thu\u1ebf \u0111<\/span>\u00e3 ti\u1ebfp nh\u1eadn g<\/span>\u00f3i d\u1eef li\u1ec7u h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

M\u00e3 giao d<\/span>\u1ecbch \u0111i\u1ec7n t\u1eed:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/i><\/span><\/p>\n

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

S<\/span>\u1ed1 l\u01b0\u1ee3ng d\u1eef li\u1ec7u trong g<\/span>\u00f3i:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/p>\n

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra s\u01a1 b\u1ed9 t<\/span>\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a g<\/span>\u00f3i d\u1eef li\u1ec7u H\u0110\u0110T nh\u01b0 sau:<\/span><\/p>\n

< Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra g<\/span><\/i>\u00f3i d<\/i>\u1eef li\u1ec7u h\u1ee3p l\u1ec7><\/span><\/i><\/p>\n

K<\/span>\u1ebft qu\u1ea3 ki\u1ec3m tra s\u01a1 b\u1ed9 g<\/span>\u00f3i d\u1eef li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT)\/T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00e0 h\u1ee3p l\u1ec7.<\/span><\/p>\n

Trong tr\u01b0<\/span>\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra v<\/span>\u00e0 ph\u00e1t hi\u1ec7n d\u1eef li\u1ec7u chi ti\u1ebft \u0111<\/span>\u00e3 g\u1eedi\/\u0111<\/span>\u00e3 l\u1eadp sai, c\u01a1 quan thu\u1ebf s\u1ebd c<\/span>\u00f3 th\u00f4ng b\u00e1o \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

<Tr\u01b0<\/span><\/i>\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra g<\/span><\/i>\u00f3i d<\/i>\u1eef li\u1ec7u kh<\/span><\/i>\u00f4ng h<\/i>\u1ee3p l\u1ec7><\/span><\/i><\/p>\n

K<\/span>\u1ebft qu\u1ea3 ki\u1ec3m tra s\u01a1 b\u1ed9 g<\/span>\u00f3i d\u1eef li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (NNT)\/T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi t\u1edbi c\u01a1 quan thu\u1ebf l<\/span>\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7.<\/span><\/p>\n

L\u00fd do:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/i><\/span><\/p>\n\n\n\n\n\n
\n

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

\n

M\u00f4 t<\/span><\/b>\u1ea3 l\u1ed7i<\/span><\/b><\/p>\n<\/td>\n

\n

H\u01b0<\/span><\/b>\u1edbng d\u1eabn x\u1eed l<\/span><\/b>\u00fd<\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

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

\n

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

\n

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

\n

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

\n

<nh\u00f3m l<\/span><\/i>\u1ed7i>(<t<\/span><\/i>\u00ean l<\/i>\u1ed7i>)<\/span><\/i><\/p>\n<\/td>\n

\n

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

\n

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

Tr\u01b0<\/span>\u1eddng h\u1ee3p NNT\/Qu<\/span>\u00fd \u0111\u01a1n v\u1ecb c\u1ea7n bi\u1ebft th<\/span>\u00eam th\u00f4ng tin chi ti\u1ebft, xin vui l<\/span>\u00f2ng truy c\u1eadp theo \u0111\u01b0\u1eddng d\u1eabn <http:\/\/www.xxx.gdt.gov.vn> ho\u1eb7c li<\/span>\u00ean h\u1ec7 v\u1edbi <t<\/span>\u00ean c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/span><\/p>\n

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v<\/span>\u00e0 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

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

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

\n

<Ch<\/span><\/b>\u1eef k<\/span><\/b>\u00fd s<\/b>\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf><\/span><\/b>

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

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

Ch<\/span>\u1eef in nghi<\/span>\u00eang trong d\u1ea5u <> nh\u1eb1m m\u1ee5c \u0111<\/span>\u00edch gi\u1ea3i th<\/span>\u00edch r\u00f5 ho\u1eb7c \u0111\u01b0a ra v<\/span>\u00ed d\u1ee5.<\/span><\/p>\n

NNT ch<\/span>\u1ecdn tr\u01b0\u1eddng h\u1ee3p th<\/span>\u00f4ng b\u00e1o theo t\u01b0\u01a1ng\u00a0\u1ee9ng.<\/span><\/p>\n

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1: 01\/TB-KTT<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU<\/span>\u1ebe<\/span>
C\u1ea4P TR<\/span>\u00caN
T\u00caN C\u01a0 QUAN BAN H\u00c0NH
V\u0102N B<\/span><\/b>\u1ea2N
<\/span><\/b>\u2014\u2014-<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span>\u1ed1: \u2026\u2026\/TB-\u2026\u2026<\/span><\/p>\n<\/td>\n

\n

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

\u00a0<\/p>\n

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

<\/a>V\u1ec1 vi\u1ec7c h\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed T\u1ed5ng c\u1ee5c Thu\u1ebf\/ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th\u00e1c; kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\/ kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/b>
<\/a>kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/span><\/b><\/p>\n\n\n\n
\n

K\u00ednh g<\/span>\u1eedi:<\/span><\/p>\n<\/td>\n

\n

(Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf:\u2026.)
<\/span>(M\u00e3 s<\/span>\u1ed1 thu\u1ebf:\u2026.)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sau khi r\u00e0 so\u00e1t \u0111i\u1ec1u<\/span>\u00a0ki\u1ec7n th\u1ef1c hi\u1ec7n, c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u2026\u2026\u2026\u2026\u2026\u2026\u2026. (M<\/span>\u00e3 s\u1ed1 thu\u1ebf: \u2026\u2026\u2026\u2026\u2026\u2026..) k\u1ec3 t\u1eeb ng<\/span>\u00e0y\u2026. th\u00e1ng\u2026. n\u0103m\u2026. (h\u1ebft th\u1eddi gian s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh<\/span>\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 th<\/span>\u00f4ng qua C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf\/ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th<\/span>\u00e1c\/kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span>\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf\/kh<\/span>\u00f4ng \u0111\u00e1p\u00a0\u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n), \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c<\/span>\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th<\/span>\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C\u01a1 quan thu<\/span>\u1ebf th<\/span>\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft, th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

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

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

\n

TH<\/span><\/b>\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe
<\/span><\/b>(Ch\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1 c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf)

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

\u00a0<\/p>\n

<\/a>M\u1eabu s\u1ed1 01\/TB-NSD<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU<\/span>\u1ebe<\/span>
C\u1ea4P TR<\/span>\u00caN
T\u00caN C\u01a0 QUAN BAN H\u00c0NH
V\u0102N B<\/span><\/b>\u1ea2N
<\/span><\/b>\u2014\u2014-<\/b><\/p>\n<\/td>\n

\n

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

\n

S<\/span>\u1ed1: \u2026 \u2026\/TB-\u2026 \u2026 \u2026<\/span><\/p>\n<\/td>\n

\n

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

\u00a0<\/p>\n

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

<\/a>V\u1ec1 vi\u1ec7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><\/b><\/p>\n

C\u0103n c<\/span>\u1ee9\u00a0Lu\u1eadt Qu\u1ea3n l<\/span>\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span>\u00a0ng<\/span>\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/p>\n

C\u0103n c<\/span>\u1ee9<\/span>\u2026\u2026\u2026\u00a0\u0110i\u1ec1u \u2026.. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ng<\/span>\u00e0y 20\/3\/2025 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/p>\n

C\u0103n c<\/span>\u1ee9 Th<\/span>\u00f4ng b\u00e1o s\u1ed1 \u2026. ng<\/span>\u00e0y \u2026.. c\u1ee7a (C\u01a1 quan ch\u1ee9c n\u0103ng g\u1eedi th<\/span>\u00f4ng b\u00e1o t\u1edbi c\u01a1 quan Thu\u1ebf\/ho\u1eb7c th<\/span>\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m \u2026..\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP\u00a0ng<\/span>\u00e0y 20\/3\/2025) th\u00f4ng b\u00e1o doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh<\/span>\u00e1c, h\u1ed9, c<\/span>\u00e1 nh\u00e2n kinh doanh (l\u00fd do: ghi r\u00f5 l\u00fd do theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3), C\u01a1 quan Thu\u1ebf th<\/span>\u00f4ng b\u00e1o:<\/p>\n

(T\u00ean c\u01a1 quan ban h\u00e0nh v\u0103n b<\/span><\/i>\u1ea3n)\u2026<\/span><\/i>\u00a0th<\/span>\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u2026\u2026\u2026\u2026\u2026\u2026 v\u1edbi\u00a0\u2026.(T<\/i><\/span>\u00ean ng\u01b0<\/i>\u1eddi n\u1ed9p thu\u1ebf)\u2026<\/span><\/i><\/p>\n

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

\u0110<\/span>\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf kinh doanh:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/span><\/p>\n

L\u00fd do th\u00f4ng b\u00e1o ng<\/span>\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n: \u2026\u00a0(ghi r<\/i><\/span>\u00f5 l\u00fd do c\u00e1c tr\u01b0<\/i>\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m \u2026\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16<\/span><\/i>\u00a0<\/a>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP\u00a0ng<\/span>\u00e0y 20\/3\/2025\u00a0c<\/i>\u1ee7a Ch<\/span><\/i>\u00ednh ph<\/i>\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0quy \u0111\u1ecbnh v\u1ec1 h<\/span><\/i>\u00f3a \u0111\u01a1n, ch<\/i>\u1ee9ng t\u1eeb)<\/span><\/i><\/p>\n

Th\u00f4ng b\u00e1o ng<\/span>\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n c<\/span>\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb \u2026 gi\u1edd \u2026 ph<\/span>\u00fat\u2026 gi\u00e2y ng\u00e0y \u2026\/\u2026\/\u2026.<\/p>\n

Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\/h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m<\/span>\u00e1y t\u00ednh ti\u1ec1n k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m th<\/span>\u00f4ng b\u00e1o ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n c\u00f3 hi\u1ec7u l\u1ef1c thi h<\/span>\u00e0nh th\u00ec \u0111\u01b0\u1ee3c coi l<\/span>\u00e0 s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph<\/span>\u00e1p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u2026 kho\u1ea3n \u2026. \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0125\/2020\/N\u0110-CP\u00a0ng<\/span>\u00e0y 19\/10\/2020 c\u1ee7a Ch<\/span>\u00ednh ph\u1ee7 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h<\/span>\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h<\/span>\u00f3a \u0111\u01a1n ho\u1eb7c c<\/span>\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c<\/span>\u00f3).<\/p>\n

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

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

\n

C\u01a0 QUAN THU<\/span><\/b>\u1ebe\/<\/span><\/b>
<\/span>TH<\/span><\/b>\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe
<\/span><\/b>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/span><\/i><\/b><\/p>\n

\u2013 Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, c, d, h kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP, C\u1ed5ng th<\/span>\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng ra Th<\/span>\u00f4ng b\u00e1o th\u00ec \u201cCh\u1eef k<\/span>\u00fd s\u1ed1\u201d l<\/span>\u00e0 ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u2013 Tr\u01b0<\/span>\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111, e, g, i CQT ra Th<\/span>\u00f4ng b\u00e1o th\u00ec \u201cCh\u1eef k<\/span>\u00fd s\u1ed1\u201d l<\/span>\u00e0 ch\u1eef k<\/span>\u00fd s\u1ed1 c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u00a0<\/p>\n

<\/a>PH\u1ee4 L\u1ee4C III<\/span><\/b><\/p>\n

<\/a>DANH S\u00c1CH C\u00c1C BI\u1ec2U, M\u1eaaU S\u1eecA \u0110\u1ed4I \u2013 C\u00c1C M\u1eaaU THAM KH\u1ea2O V\u1ec0 H\u00d3A \u0110\u01a0N BI\u00caN LAI \u0110I\u1ec6N T\u1eec HI\u1ec2N TH\u1eca<\/span>
<\/span>(K\u00e8m theo Ngh<\/span><\/i>\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP<\/span><\/i>\u00a0<\/span><\/i>ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 c<\/span><\/i>\u1ee7a Ch<\/span><\/i>\u00ednh ph<\/i>\u1ee7)<\/span><\/i><\/p>\n\n\n\n\n
\n

M\u1eabu<\/span><\/b>\u00a0s\u1ed1<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ean h<\/span><\/b>\u1ed3 s\u01a1, m\u1eabu bi\u1ec3u<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ecnh tr<\/span><\/b>\u1ea1ng<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

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

\n

Ch<\/span>\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n<\/p>\n<\/td>\n

\n

S<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

M\u1eabu s\u1ed1 03\/TNCN<\/span><\/b><\/p>\n

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

CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/b><\/p>\n\n\n\n
\n

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

\n

M\u1eabu<\/span>\u00a0s\u1ed1:
<\/span>K\u00fd hi<\/span>\u1ec7u:
<\/span>S<\/span>\u1ed1:<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

I. TH\u00d4NG TIN T<\/span><\/b>\u1ed4 CH\u1ee8C TR\u1ea2 THU NH\u1eacP<\/span><\/b><\/p>\n

[01] T\u00ean t<\/span>\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp: \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

[02] M\u00e3 s<\/span>\u1ed1 thu\u1ebf:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

[03] \u0110<\/span>\u1ecba ch\u1ec9:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/i><\/span><\/p>\n

[04] \u0110i<\/span>\u1ec7n tho\u1ea1i:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/i><\/span><\/p>\n

II. TH\u00d4NG TIN C\u00c1 NH\u00c2N, H<\/span><\/b>\u1ed8 KINH DOANH, C<\/span><\/b>\u00c1 NH\u00c2N KINH DOANH<\/b><\/p>\n

[05] H<\/span>\u1ecd v<\/span>\u00e0 t\u00ean:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/p>\n

[06] M\u00e3 s<\/span>\u1ed1 thu\u1ebf:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/i><\/span><\/p>\n

[07] Qu<\/span>\u1ed1c t\u1ecbch:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/i><\/span><\/p>\n

[08] C\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0[09] C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/span><\/p>\n

[10] \u0110<\/span>\u1ecba ch\u1ec9:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/i><\/span><\/p>\n

[11] \u0110i<\/span>\u1ec7n tho\u1ea1i li<\/span>\u00ean h\u1ec7:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/i><\/span><\/p>\n

[12] S<\/span>\u1ed1 \u0111\u1ecbnh danh c<\/span>\u00e1 nh\u00e2n, gi\u1ea5y t\u1edd t<\/span>\u00f9y th\u00e2n ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu\u00a0(Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u0103ng k<\/i><\/span>\u00fd<\/i>\u00a0thu<\/i>\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..<\/span><\/i><\/p>\n

III. TH\u00d4NG TIN THU<\/span><\/b>\u1ebe THU NH\u1eacP C<\/span><\/b>\u00c1 NH\u00c2N KH<\/b>\u1ea4U TR\u1eea<\/span><\/b><\/p>\n

[13] Kho\u1ea3n<\/span>\u00a0thu nh\u1eadp:<\/span><\/p>\n

[14] Kho\u1ea3n<\/span>\u00a0\u0111<\/span>\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/span><\/p>\n

[15] Kho\u1ea3n<\/span>\u00a0\u0111<\/span>\u00f3ng t\u1eeb thi\u1ec7n, nh<\/span>\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc:<\/span><\/p>\n

[16] Th<\/span>\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp: T\u1eeb th<\/span>\u00e1ng: \u2026\u2026\u2026.. \u0111\u1ebfn th<\/span>\u00e1ng: \u2026\u2026\u2026\u2026.n\u0103m.<\/p>\n

[17] T<\/span>\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb:<\/span><\/p>\n

[18] T<\/span>\u1ed5ng thu nh\u1eadp t<\/span>\u00ednh thu\u1ebf:<\/span><\/p>\n

[19] S<\/span>\u1ed1 thu\u1ebf thu nh\u1eadp c<\/span>\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/span><\/p>\n\n\n\n
\n

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

\n

\u2026\u2026\u2026\u2026, ng\u00e0y\u2026\u2026..th\u00e1ng\u2026\u2026..n\u0103m\u2026\u2026
<\/span><\/i>\u0110<\/span><\/b>\u1ea0I DI\u1ec6N T\u1ed4 CH\u1ee8C KH\u1ea4U TR\u1eea
<\/span><\/b>(Ch<\/span><\/i>\u1eef k<\/span><\/i>\u00fd \u0111i<\/i>\u1ec7n t\u1eed, ch\u1eef k<\/span><\/i>\u00fd s<\/i>\u1ed1)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110\u2013CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP l\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1\/6\/2025.\u00a0 CH\u00cdNH PH\u1ee6 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 S\u1ed1: 70\/2025\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 3 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/43935"}],"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=43935"}],"version-history":[{"count":9,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/43935\/revisions"}],"predecessor-version":[{"id":43950,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/43935\/revisions\/43950"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=43935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=43935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=43935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}