{"id":12627,"date":"2015-09-07T07:01:57","date_gmt":"2015-09-07T07:01:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12627"},"modified":"2015-09-07T07:53:14","modified_gmt":"2015-09-07T07:53:14","slug":"luat-so-782006qh11-luat-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12627","title":{"rendered":"Lu\u1eadt s\u1ed1 78\/2006\/QH11 – Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

LU\u1eacT<\/span><\/strong>
\nQU\u1ea2N L\u00dd THU\u1ebe<\/span><\/strong>
\nC\u1ee6A QU\u1ed0C H\u1ed8I KHO\u00c1 XI, K\u1ef2 H\u1eccP TH\u1ee8 10<\/span><\/strong>
\nS\u1ed0 78\/2006\/QH11 NG\u00c0Y 29 TH\u00c1NG 11 N\u0102M 2006<\/span><\/strong><\/p>\n

C\u0103n c\u1ee9 v\u00e0o Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a Qu\u1ed1c h\u1ed9i kho\u00e1 X, k\u1ef3 h\u1ecdp th\u1ee9 10;<\/span>
\nLu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong>
\nNH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span>
\nLu\u1eadt n\u00e0y quy \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span>
\na) T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span>
\nb) T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 thu\u1ebf) do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nc) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\na) C\u01a1 quan thu\u1ebf g\u1ed3m T\u1ed5ng c\u1ee5c thu\u1ebf, C\u1ee5c thu\u1ebf, Chi c\u1ee5c thu\u1ebf;<\/span>
\nb) C\u01a1 quan h\u1ea3i quan g\u1ed3m T\u1ed5ng c\u1ee5c h\u1ea3i quan, C\u1ee5c h\u1ea3i quan, Chi c\u1ee5c h\u1ea3i quan.<\/span>
\n3. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf g\u1ed3m c\u00f4ng ch\u1ee9c thu\u1ebf, c\u00f4ng ch\u1ee9c h\u1ea3i quan.<\/span>
\n4. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 3. N\u1ed9i dung qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. \u0110\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf. <\/span>
\n2. Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf. <\/span>
\n3. Xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t. <\/span>
\n4. Qu\u1ea3n l\u00fd th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n5. Ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/span>
\n6. C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf.<\/span>
\n7. X\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. <\/span>
\n8. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. Thu\u1ebf l\u00e0 ngu\u1ed3n thu ch\u1ee7 y\u1ebfu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. N\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0 ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m tham gia qu\u1ea3n l\u00fd thu\u1ebf. <\/span>
\n2. Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. <\/span>
\n3. Vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00f4ng khai, minh b\u1ea1ch, b\u00ecnh \u0111\u1eb3ng; b\u1ea3o \u0111\u1ea3m quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. <\/span>
\n\u0110i\u1ec1u 5. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span>
\nTrong Lu\u1eadt n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau: <\/span>
\n1. \u0110\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u1ea1i di\u1ec7n theo u\u1ef7 quy\u1ec1n thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf. <\/span>
\n2. Tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ecba \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh, bao g\u1ed3m tr\u1ee5 s\u1edf ch\u00ednh, chi nh\u00e1nh, c\u1eeda h\u00e0ng, n\u01a1i s\u1ea3n xu\u1ea5t, n\u01a1i \u0111\u1ec3 h\u00e0ng ho\u00e1, n\u01a1i \u0111\u1ec3 t\u00e0i s\u1ea3n d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh; n\u01a1i c\u01b0 tr\u00fa ho\u1eb7c n\u01a1i ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span>
\n3. M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 m\u1ed9t d\u00e3y s\u1ed1, ch\u1eef c\u00e1i ho\u1eb7c k\u00fd t\u1ef1 kh\u00e1c do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u00f9ng \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n4. K\u1ef3 t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n5. T\u1edd khai thu\u1ebf l\u00e0 v\u0103n b\u1ea3n theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai c\u00e1c th\u00f4ng tin nh\u1eb1m x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. T\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m t\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n6. H\u1ed3 s\u01a1 thu\u1ebf l\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t.<\/span>
\n7. Khai quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf ho\u1eb7c th\u1eddi gian t\u1eeb \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c th\u1eddi gian t\u00ednh t\u1eeb khi ph\u00e1t sinh \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n8. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf l\u00e0 vi\u1ec7c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n9. C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan bu\u1ed9c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n\u0110i\u1ec1u 6. Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n1. \u0110\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p thu\u1ebf; cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf.<\/span>
\n2. Y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf; y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n3. \u0110\u01b0\u1ee3c gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n4. H\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf, ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n5. K\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span>
\n6. Nh\u1eadn v\u0103n b\u1ea3n k\u1ebft lu\u1eadn ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; y\u00eau c\u1ea7u gi\u1ea3i th\u00edch n\u1ed9i dung k\u1ebft lu\u1eadn ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf; b\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/span>
\n7. \u0110\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf g\u00e2y ra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n8. Y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a m\u00ecnh.<\/span>
\n9. Khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh, h\u00e0nh vi h\u00e0nh ch\u00ednh li\u00ean quan \u0111\u1ebfn quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/span>
\n10. T\u1ed1 c\u00e1o c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span>
\n\u0110i\u1ec1u 7. Ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span>
\n1. \u0110\u0103ng k\u00fd thu\u1ebf, s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Khai thu\u1ebf ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf.<\/span>
\n3. N\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n, \u0111\u00fang \u0111\u1ecba \u0111i\u1ec3m.<\/span>
\n4. Ch\u1ea5p h\u00e0nh ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n5. Ghi ch\u00e9p ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 giao d\u1ecbch ph\u1ea3i k\u00ea khai th\u00f4ng tin v\u1ec1 thu\u1ebf. <\/span>
\n6. L\u1eadp v\u00e0 giao ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb cho ng\u01b0\u1eddi mua theo \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, gi\u00e1 tr\u1ecb th\u1ef1c thanh to\u00e1n khi b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n7. Cung c\u1ea5p ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, s\u1ed1 hi\u1ec7u v\u00e0 n\u1ed9i dung giao d\u1ecbch c\u1ee7a t\u00e0i kho\u1ea3n m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c; gi\u1ea3i th\u00edch vi\u1ec7c t\u00ednh thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n8. Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o, y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n9. Ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n thay m\u1eb7t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf sai quy \u0111\u1ecbnh.<\/span>
\n\u0110i\u1ec1u 8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n thu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; c\u00f4ng khai c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span>
\n3. Gi\u1ea3i th\u00edch, cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; c\u00f4ng khai m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n.<\/span>
\n4. Gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n5. Th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, x\u00f3a n\u1ee3 ti\u1ec1n ph\u1ea1t, ho\u00e0n thu\u1ebf theo theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n6. X\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 \u0111\u1ec1 ngh\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n7. Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo th\u1ea9m quy\u1ec1n.<\/span>
\n8. Giao k\u1ebft lu\u1eadn, bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf cho \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf v\u00e0 gi\u1ea3i th\u00edch khi c\u00f3 y\u00eau c\u1ea7u.<\/span>
\n9. B\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n10. Gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n\u0110i\u1ec1u 9. Quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. Y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, s\u1ed1 hi\u1ec7u, n\u1ed9i dung giao d\u1ecbch c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c v\u00e0 gi\u1ea3i th\u00edch vi\u1ec7c t\u00ednh thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf.<\/span>
\n2. Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n3. Ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf.<\/span>
\n4. \u1ea4n \u0111\u1ecbnh thu\u1ebf.<\/span>
\n5. C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span>
\n6. X\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo th\u1ea9m quy\u1ec1n; c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n7. \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n v\u00e0 b\u1ea3o \u0111\u1ea3m vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n8. \u1ee6y nhi\u1ec7m cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n\u0110i\u1ec1u 10. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong qu\u1ea3n l\u00fd thu\u1ebf <\/span>
\n1. Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n3. Ch\u1ec9 \u0111\u1ea1o l\u1eadp v\u00e0 th\u1ef1c hi\u1ec7n d\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n4. Ki\u1ec3m tra, thanh tra vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n5. X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo th\u1ea9m quy\u1ec1n.<\/span>
\n\u0110i\u1ec1u 11. Tr\u00e1ch nhi\u1ec7m c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh quy\u1ebft \u0111\u1ecbnh nhi\u1ec7m v\u1ee5 thu ng\u00e2n s\u00e1ch h\u1eb1ng n\u0103m v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n2. U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\na) Ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u1eadp d\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean \u0111\u1ecba b\u00e0n; <\/span>
\nb) Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span>
\nc) X\u1eed l\u00fd vi ph\u1ea1m v\u00e0 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo th\u1ea9m quy\u1ec1n.<\/span>
\n\u0110i\u1ec1u 12. H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n<\/span>
\n1. H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n do Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n. <\/span>
\n2. H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n g\u1ed3m c\u00f3:<\/span>
\na) \u0110\u1ea1i di\u1ec7n U\u1ef7 ban nh\u00e2n d\u00e2n, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c, C\u00f4ng an x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n;<\/span>
\nb) \u0110\u1ea1i di\u1ec7n c\u00e1c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh;<\/span>
\nc) \u0110\u1ea1i di\u1ec7n Chi c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n.<\/span>
\nH\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n do Ch\u1ee7 t\u1ecbch ho\u1eb7c Ph\u00f3 Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n l\u00e0m ch\u1ee7 t\u1ecbch.<\/span>
\n3. H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n c\u00f3 nhi\u1ec7m v\u1ee5 t\u01b0 v\u1ea5n cho c\u01a1 quan thu\u1ebf v\u1ec1 m\u1ee9c thu\u1ebf c\u1ee7a c\u00e1c h\u1ed9, gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n, b\u1ea3o \u0111\u1ea3m \u0111\u00fang ph\u00e1p lu\u1eadt, d\u00e2n ch\u1ee7, c\u00f4ng khai, c\u00f4ng b\u1eb1ng, h\u1ee3p l\u00fd. N\u1ed9i dung t\u01b0 v\u1ea5n ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng bi\u00ean b\u1ea3n cu\u1ed9c h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng.<\/span>
\n4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n.<\/span>
\n\u0110i\u1ec1u 13. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. C\u00e1c c\u01a1 quan kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, gi\u00e1o d\u1ee5c ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf; t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n2. C\u01a1 quan \u0111i\u1ec1u tra, Vi\u1ec7n ki\u1ec3m s\u00e1t, To\u00e0 \u00e1n trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1edfi t\u1ed1, \u0111i\u1ec1u tra, truy t\u1ed1, x\u00e9t x\u1eed k\u1ecbp th\u1eddi, nghi\u00eam minh t\u1ed9i ph\u1ea1m vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 th\u00f4ng b\u00e1o ti\u1ebfn \u0111\u1ed9, k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u1ee5 vi\u1ec7c cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 14. Tr\u00e1ch nhi\u1ec7m c\u1ee7a M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p trong vi\u1ec7c tham gia qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c th\u00e0nh vi\u00ean c\u1ee7a M\u1eb7t tr\u1eadn t\u1ed5 ch\u1ee9c \u0111\u1ed9ng vi\u00ean nh\u00e2n d\u00e2n, gi\u00e1o d\u1ee5c h\u1ed9i vi\u00ean nghi\u00eam ch\u1ec9nh thi h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; ph\u00ea ph\u00e1n c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n2. T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, gi\u00e1o d\u1ee5c ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ebfn c\u00e1c h\u1ed9i vi\u00ean.<\/span>
\n3. M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c th\u00e0nh vi\u00ean c\u1ee7a M\u1eb7t tr\u1eadn, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 15. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan th\u00f4ng tin, b\u00e1o ch\u00ed trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. Tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n2. N\u00eau g\u01b0\u01a1ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n3. Ph\u1ea3n \u00e1nh v\u00e0 ph\u00ea ph\u00e1n c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 16. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c trong vi\u1ec7c tham gia qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. Cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n3. T\u1ed1 gi\u00e1c c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n4. Y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i giao ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00fang s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, gi\u00e1 tr\u1ecb th\u1ef1c thanh to\u00e1n khi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span>
\n\u0110i\u1ec1u 17. H\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\nTheo ch\u1ee9c n\u0103ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\n1. Th\u1ef1c hi\u1ec7n quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 b\u1ea3o \u0111\u1ea3m l\u1ee3i \u00edch c\u1ee7a C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\n2. \u0110\u00e0m ph\u00e1n, k\u00fd k\u1ebft v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n tho\u1ea3 thu\u1eadn qu\u1ed1c t\u1ebf song ph\u01b0\u01a1ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c n\u01b0\u1edbc;<\/span>
\n3. T\u1ed5 ch\u1ee9c khai th\u00e1c, trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 h\u1ee3p t\u00e1c nghi\u1ec7p v\u1ee5 v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf c\u00f3 li\u00ean quan.<\/span>
\n\u0110i\u1ec1u 18. X\u00e2y d\u1ef1ng l\u1ef1c l\u01b0\u1ee3ng qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. L\u1ef1c l\u01b0\u1ee3ng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng trong s\u1ea1ch, v\u1eefng m\u1ea1nh; \u0111\u01b0\u1ee3c trang b\u1ecb v\u00e0 l\u00e0m ch\u1ee7 k\u1ef9 thu\u1eadt hi\u1ec7n \u0111\u1ea1i, ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 hi\u1ec7u qu\u1ea3.<\/span>
\n2. Ti\u00eau chu\u1ea9n c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\na) \u0110\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng, \u0111\u00e0o t\u1ea1o v\u00e0 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c;<\/span>
\nb) C\u00f3 ph\u1ea9m ch\u1ea5t ch\u00ednh tr\u1ecb t\u1ed1t, th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, trung th\u1ef1c, li\u00eam khi\u1ebft, c\u00f3 t\u00ednh k\u1ef7 lu\u1eadt, th\u00e1i \u0111\u1ed9 v\u0103n minh, l\u1ecbch s\u1ef1, tinh th\u1ea7n ph\u1ee5c v\u1ee5 t\u1eadn t\u1ee5y, nghi\u00eam ch\u1ec9nh ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u \u0111\u1ed9ng v\u00e0 ph\u00e2n c\u00f4ng c\u00f4ng t\u00e1c;<\/span>
\nc) C\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5; ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u, chuy\u00ean nghi\u1ec7p b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n t\u1ed1t nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n3. Nghi\u00eam c\u1ea5m c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf g\u00e2y phi\u1ec1n h\u00e0, kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; th\u00f4ng \u0111\u1ed3ng, nh\u1eadn h\u1ed1i l\u1ed9, bao che cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf; s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p, chi\u1ebfm d\u1ee5ng, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 19. Hi\u1ec7n \u0111\u1ea1i ho\u00e1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. C\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c hi\u1ec7n \u0111\u1ea1i ho\u00e1 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd, th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, b\u1ed9 m\u00e1y t\u1ed5 ch\u1ee9c, \u0111\u1ed9i ng\u0169 c\u00e1n b\u1ed9, \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i c\u00f4ng ngh\u1ec7 tin h\u1ecdc, k\u1ef9 thu\u1eadt hi\u1ec7n \u0111\u1ea1i tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c t\u1ea5t c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf; b\u1ea3o \u0111\u1ea3m d\u1ef1 b\u00e1o nhanh, ch\u00ednh x\u00e1c s\u1ed1 thu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c v\u01b0\u1edbng m\u1eafc, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m \u0111\u1ea7u t\u01b0, khuy\u1ebfn kh\u00edch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt ti\u00ean ti\u1ebfn \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i; khuy\u1ebfn kh\u00edch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia x\u00e2y d\u1ef1ng, th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed; \u0111\u1ea9y m\u1ea1nh ph\u00e1t tri\u1ec3n c\u00e1c d\u1ecbch v\u1ee5 thanh to\u00e1n th\u00f4ng qua h\u1ec7 th\u1ed1ng ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c \u0111\u1ec3 t\u1eebng b\u01b0\u1edbc h\u1ea1n ch\u1ebf c\u00e1c giao d\u1ecbch thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ch\u00ednh ph\u1ee7 ban h\u00e0nh ch\u00ednh s\u00e1ch v\u1ec1 hi\u1ec7n \u0111\u1ea1i h\u00f3a qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 20. T\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf<\/span>
\n1. T\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf l\u00e0 doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo tho\u1ea3 thu\u1eadn v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. <\/span>
\n2. Quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf:<\/span>
\na) \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb) \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 theo h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n3. Ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf:<\/span>
\na) Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf;<\/span>
\nb) Khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span>
\nc) Cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u1ec1 ngh\u1ecb s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nd) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo n\u1ed9i dung tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf;<\/span>
\n\u0111) Kh\u00f4ng \u0111\u01b0\u1ee3c th\u00f4ng \u0111\u1ed3ng, m\u00f3c n\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span>
\n4. \u0110i\u1ec1u ki\u1ec7n h\u00e0nh ngh\u1ec1 c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf:<\/span>
\na) C\u00f3 ng\u00e0nh, ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/span>
\nb) C\u00f3 \u00edt nh\u1ea5t hai nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c thu\u1ebf.<\/span>
\nNg\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf ph\u1ea3i c\u00f3 b\u1eb1ng cao \u0111\u1eb3ng tr\u1edf l\u00ean thu\u1ed9c m\u1ed9t trong c\u00e1c chuy\u00ean ng\u00e0nh kinh t\u1ebf, t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, lu\u1eadt v\u00e0 \u0111\u00e3 c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c t\u1eeb hai n\u0103m tr\u1edf l\u00ean trong c\u00e1c l\u0129nh v\u1ef1c n\u00e0y; c\u00f3 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u1ea7y \u0111\u1ee7, c\u00f3 ph\u1ea9m ch\u1ea5t, \u0111\u1ea1o \u0111\u1ee9c t\u1ed1t, trung th\u1ef1c, nghi\u00eam ch\u1ec9nh ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt.<\/span>
\nB\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p, thu h\u1ed3i ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span>
\n5. \u0110\u1ea1i l\u00fd h\u1ea3i quan th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong>
\n\u0110\u0102NG K\u00dd THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 21. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n1. T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh.<\/span>
\n2. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\n3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay.<\/span>
\n4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 22. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y:<\/span>
\n1. \u0110\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0; <\/span>
\n2. B\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/span>
\n3. Ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay;<\/span>
\n4. Ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span>
\n5. Ph\u00e1t sinh y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 23. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh bao g\u1ed3m:<\/span>
\na) T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf;<\/span>
\nb) B\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0.<\/span>
\n2. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh bao g\u1ed3m:<\/span>
\na) T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf;<\/span>
\nb) B\u1ea3n sao quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c; b\u1ea3n sao gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n, h\u1ed9 chi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span>
\n\u0110i\u1ec1u 24. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 tr\u1ee5 s\u1edf.<\/span>
\n3. C\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf, n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ho\u1eb7c n\u01a1i t\u1ea1m tr\u00fa.<\/span>
\n\u0110i\u1ec1u 25. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf trong vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ed5 sung h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed. <\/span>
\n\u0110i\u1ec1u 26. C\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n1. C\u01a1 quan thu\u1ebf c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf h\u1ee3p l\u1ec7.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p b\u1ecb m\u1ea5t ho\u1eb7c h\u01b0 h\u1ecfng gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ea1i trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf bao g\u1ed3m c\u00e1c th\u00f4ng tin sau \u0111\u00e2y:<\/span>
\na) T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb) M\u00e3 s\u1ed1 thu\u1ebf;<\/span>
\nc) S\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh;<\/span>
\nd) S\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh;<\/span>
\n\u0111) C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/span>
\ne) Ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span>
\n3. Nghi\u00eam c\u1ea5m vi\u1ec7c cho m\u01b0\u1ee3n, t\u1ea9y xo\u00e1, h\u1ee7y ho\u1ea1i ho\u1eb7c l\u00e0m gi\u1ea3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 27. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/span>
\n1. Khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin. <\/span>
\n2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 28. S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf <\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kinh doanh; k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c giao d\u1ecbch v\u1ec1 thu\u1ebf; m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 thu thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nNg\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf trong h\u1ed3 s\u01a1 m\u1edf t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch qua t\u00e0i kho\u1ea3n.<\/span>
\n3. Nghi\u00eam c\u1ea5m vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c.<\/span>
\n\u0110i\u1ec1u 29. Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span>
\n1. M\u00e3 s\u1ed1 thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span>
\nb) C\u00e1 nh\u00e2n ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Khi ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00f4ng khai vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span>
\n3. C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u00f4ng khai vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. M\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch kinh t\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u00f4ng khai v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong>
\nKHAI THU\u1ebe, T\u00cdNH THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 30. Nguy\u00ean t\u1eafc khai thu\u1ebf v\u00e0 t\u00ednh thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong t\u1edd khai thu\u1ebf theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u00e0 n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 khai thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c t\u00ednh thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n\u0110i\u1ec1u 31. H\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n1. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo th\u00e1ng bao g\u1ed3m:<\/span>
\na) T\u1edd khai thu\u1ebf th\u00e1ng;<\/span>
\nb) B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra;<\/span>
\nc) B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o;<\/span>
\nd) C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n2. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m bao g\u1ed3m:<\/span>
\na) H\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m g\u1ed3m t\u1edd khai thu\u1ebf n\u0103m v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\nb) H\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd g\u1ed3m t\u1edd khai thu\u1ebf t\u1ea1m t\u00ednh v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh;<\/span>
\nc) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf khi k\u1ebft th\u00fac n\u0103m g\u1ed3m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\n3. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf bao g\u1ed3m:<\/span>
\na) T\u1edd khai thu\u1ebf;<\/span>
\nb) Ho\u00e1 \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n4. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m h\u1ed3 s\u01a1 khai thu\u1ebf. <\/span>
\n5. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p bao g\u1ed3m: <\/span>
\na) T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf;<\/span>
\nb) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p;<\/span>
\nc) T\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf.<\/span>
\n6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, khai theo n\u0103m, khai t\u1ea1m t\u00ednh theo qu\u00fd, khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span>
\n\u0110i\u1ec1u 32. Th\u1eddi h\u1ea1n, \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n1. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 hai m\u01b0\u01a1i c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo th\u00e1ng.<\/span>
\n2. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m:<\/span>
\na) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m;<\/span>
\nb) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd;<\/span>
\nc) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ch\u00edn m\u01b0\u01a1i, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span>
\n3. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 m\u01b0\u1eddi, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n4. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai h\u1ea3i quan:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u th\u00ec h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc ng\u00e0y h\u00e0ng ho\u00e1 \u0111\u1ebfn c\u1eeda kh\u1ea9u ho\u1eb7c trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng ho\u00e1 \u0111\u1ebfn c\u1eeda kh\u1ea9u. T\u1edd khai h\u1ea3i quan c\u00f3 gi\u00e1 tr\u1ecb l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u th\u00ec h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 t\u00e1m gi\u1edd tr\u01b0\u1edbc khi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh. T\u1edd khai h\u1ea3i quan c\u00f3 gi\u00e1 tr\u1ecb l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd;<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0nh l\u00fd mang theo c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh, thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c n\u1ed9p ngay khi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp ho\u1eb7c tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c v\u1eadn t\u1ea3i ch\u1ea5m d\u1ee9t vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadn h\u00e0nh kh\u00e1ch l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh. H\u00e0nh l\u00fd g\u1eedi tr\u01b0\u1edbc ho\u1eb7c sau chuy\u1ebfn \u0111i c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span>
\n5. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 b\u1ed1n m\u01b0\u01a1i l\u0103m, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p. <\/span>
\n6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span>
\n\u0110i\u1ec1u 33. Gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00fang h\u1ea1n do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd th\u00ec \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. <\/span>
\n2. Th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, khai thu\u1ebf n\u0103m, khai thu\u1ebf t\u1ea1m t\u00ednh, khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf; s\u00e1u m\u01b0\u01a1i ng\u00e0y \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span>
\n3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n ho\u1eb7c c\u00f4ng an x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ph\u00e1t sinh tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n4. Trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 34. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n1. Tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 sai s\u00f3t;<\/span>
\nb) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n nh\u1eefng sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 35. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ki\u1ec3m tra, \u0111\u0103ng k\u00fd h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ebfu kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed3 s\u01a1, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u00f4ng b\u00e1o ngay l\u00fd do cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/span><\/strong>
\n\u1ea4N \u0110\u1ecaNH THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 36. Nguy\u00ean t\u1eafc \u1ea5n \u0111\u1ecbnh thu\u1ebf <\/span>
\n1. Vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00e1ch quan, c\u00f4ng b\u1eb1ng v\u00e0 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n\u0110i\u1ec1u 37. \u1ea4n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf <\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf;<\/span>
\nb) Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau m\u01b0\u1eddi ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span>
\nc) Kh\u00f4ng khai thu\u1ebf, kh\u00f4ng n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c khai thu\u1ebf kh\u00f4ng ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf; <\/span>
\nd) Kh\u00f4ng ph\u1ea3n \u00e1nh ho\u1eb7c ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c, ch\u00ednh x\u00e1c s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf;<\/span>
\n\u0111) Kh\u00f4ng xu\u1ea5t tr\u00ecnh s\u1ed5 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span>
\ne) Mua, b\u00e1n, trao \u0111\u1ed5i v\u00e0 h\u1ea1ch to\u00e1n gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng theo gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng tr\u00ean th\u1ecb tr\u01b0\u1eddng;<\/span>
\ng) C\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n ho\u1eb7c ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf.<\/span>
\n2. C\u00e1c c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf bao g\u1ed3m:<\/span>
\na) C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span>
\nb) So s\u00e1nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 s\u1edf kinh doanh c\u00f9ng m\u1eb7t h\u00e0ng, ng\u00e0nh ngh\u1ec1, quy m\u00f4;<\/span>
\nc) T\u00e0i li\u1ec7u v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra, thanh tra c\u00f2n hi\u1ec7u l\u1ef1c.<\/span>
\n3. Vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 c\u1ee7a Lu\u1eadt n\u00e0y. <\/span>
\n\u0110i\u1ec1u 38. X\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf<\/span>
\n1. C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n) \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span>
\nb) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 \u0111\u0103ng k\u00fd kinh doanh, kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span>
\n2. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u00e0i li\u1ec7u k\u00ea khai c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf, \u00fd ki\u1ebfn c\u1ee7a h\u1ed9i \u0111\u1ed3ng t\u01b0 v\u1ea5n thu\u1ebf x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf kho\u00e1n.<\/span>
\n3. M\u1ee9c thu\u1ebf kho\u00e1n \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai trong \u0111\u1ecba b\u00e0n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ng\u00e0nh, ngh\u1ec1, quy m\u00f4 kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf kho\u00e1n.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf kho\u00e1n \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span>
\n\u0110i\u1ec1u 39. \u1ea4n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n1. C\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Ng\u01b0\u1eddi khai thu\u1ebf d\u1ef1a v\u00e0o c\u00e1c t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ec3 khai b\u00e1o c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, t\u00ednh v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p; kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c t\u00ednh thu\u1ebf;<\/span>
\nb) Ng\u01b0\u1eddi khai thu\u1ebf t\u1eeb ch\u1ed1i ho\u1eb7c tr\u00ec ho\u00e3n, k\u00e9o d\u00e0i qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh vi\u1ec7c cung c\u1ea5p c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan cho c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\nc) C\u01a1 quan h\u1ea3i quan c\u00f3 \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng v\u1ec1 vi\u1ec7c khai b\u00e1o tr\u1ecb gi\u00e1 kh\u00f4ng \u0111\u00fang v\u1edbi tr\u1ecb gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf;<\/span>
\nd) Ng\u01b0\u1eddi khai thu\u1ebf kh\u00f4ng t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n2. C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf; t\u00e0i li\u1ec7u v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n\u0110i\u1ec1u 40. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 l\u00fd do \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf, s\u1ed1 thu\u1ebf \u1ea5n \u0111\u1ecbnh, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf \u1ea5n \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a To\u00e0 \u00e1n.<\/span>
\n\u0110i\u1ec1u 41. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c n\u1ed9p s\u1ed1 thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf \u1ea5n \u0111\u1ecbnh theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi s\u1ed1 thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ea5n \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00f3, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i th\u00edch ho\u1eb7c khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf. <\/span><\/p>\n

Ch\u01b0\u01a1ng V<\/span><\/strong>
\nN\u1ed8P THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 42. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf
\n<\/span>1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n3. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u l\u00e0 ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng ti\u00eau d\u00f9ng ph\u1ea3i n\u1ed9p xong thu\u1ebf tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng; tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1ea3o l\u00e3nh v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan; <\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 hai tr\u0103m b\u1ea3y l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 d\u00e0i h\u01a1n hai tr\u0103m b\u1ea3y l\u0103m ng\u00e0y ph\u00f9 h\u1ee3p v\u1edbi chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\nd) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 kinh doanh theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp l\u00e0 m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp;<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 kh\u00e1c l\u00e0 ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span>
\ne) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u1ecb t\u1ea1m gi\u1eef \u0111\u1ec3 ch\u1edd x\u1eed l\u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd. <\/span>
\n4. \u0110\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y: <\/span>
\na) C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi gian \u00edt nh\u1ea5t l\u00e0 ba tr\u0103m s\u00e1u l\u0103m ng\u00e0y t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u00e0 kh\u00f4ng c\u00f3 h\u00e0nh vi gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i, tr\u1ed1n thu\u1ebf, kh\u00f4ng n\u1ee3 ti\u1ec1n thu\u1ebf qu\u00e1 h\u1ea1n, ti\u1ec1n ph\u1ea1t, ch\u1ea5p h\u00e0nh t\u1ed1t ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) \u0110\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng.<\/span>
\n5. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh nh\u01b0ng kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y. H\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh ho\u1eb7c th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 43. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf<\/span>
\n\u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n\u0110i\u1ec1u 44. \u0110\u1ecba \u0111i\u1ec3m v\u00e0 h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc:<\/span>
\na) T\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/span>
\nb) T\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span>
\nc) Th\u00f4ng qua t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf u\u1ef7 nhi\u1ec7m thu thu\u1ebf;<\/span>
\nd) Th\u00f4ng qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c v\u00e0 t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed \u0111\u1ecba \u0111i\u1ec3m, ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng ch\u1ee9c thu ti\u1ec1n thu\u1ebf b\u1ea3o \u0111\u1ea3m thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf k\u1ecbp th\u1eddi v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n3. C\u01a1 quan, t\u1ed5 ch\u1ee9c khi nh\u1eadn ti\u1ec1n thu\u1ebf ho\u1eb7c kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf ph\u1ea3i c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng t\u1eeb thu ti\u1ec1n thu\u1ebf.<\/span>
\n4. Trong th\u1eddi h\u1ea1n t\u00e1m gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi thu ti\u1ec1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c nh\u1eadn ti\u1ec1n thu\u1ebf ph\u1ea3i chuy\u1ec3n ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p thu thu\u1ebf b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1ea1i v\u00f9ng s\u00e2u, v\u00f9ng xa, h\u1ea3i \u0111\u1ea3o, v\u00f9ng \u0111i l\u1ea1i kh\u00f3 kh\u0103n, th\u1eddi h\u1ea1n chuy\u1ec3n ti\u1ec1n thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span>
\n\u0110i\u1ec1u 45. Th\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n thu\u1ebf ph\u00e1t sinh, ti\u1ec1n ph\u1ea1t th\u00ec vi\u1ec7c thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 sau \u0111\u00e2y:<\/span>
\n1. Ti\u1ec1n thu\u1ebf n\u1ee3;<\/span>
\n2. Ti\u1ec1n thu\u1ebf truy thu;<\/span>
\n3. Ti\u1ec1n thu\u1ebf ph\u00e1t sinh;<\/span>
\n4. Ti\u1ec1n ph\u1ea1t.<\/span>
\n\u0110i\u1ec1u 46. X\u00e1c \u0111\u1ecbnh ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf<\/span>
\nNg\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u00e0y:<\/span>
\n1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ho\u1eb7c t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 x\u00e1c nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf b\u1eb1ng chuy\u1ec3n kho\u1ea3n;<\/span>
\n2. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf u\u1ef7 nhi\u1ec7m thu thu\u1ebf c\u1ea5p ch\u1ee9ng t\u1eeb thu ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u1ebf tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span>
\n\u0110i\u1ec1u 47. X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u.<\/span>
\n\u0110i\u1ec1u 48. N\u1ed9p thu\u1ebf trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n<\/span>
\n1. Trong th\u1eddi gian gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh ho\u1eb7c \u1ea5n \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh t\u00ednh thu\u1ebf, quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a To\u00e0 \u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba.<\/span>
\n\u0110i\u1ec1u 49. Gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n1. Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) B\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd;<\/span>
\nb) Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n do g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 hai n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 42 c\u1ee7a Lu\u1eadt n\u00e0y. <\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span>
\n4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 trong th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 50. Th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\nTh\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u0103n c\u1ee9 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf. <\/span>
\n\u0110i\u1ec1u 51. H\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 c\u1ee7a Lu\u1eadt n\u00e0y ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n2. H\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/span>
\na) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do, s\u1ed1 ti\u1ec1n thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p;<\/span>
\nb) T\u00e0i li\u1ec7u ch\u1ee9ng minh l\u00fd do gia h\u1ea1n n\u1ed9p thu\u1ebf;<\/span>
\nc) B\u00e1o c\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3.<\/span>
\n\u0110i\u1ec1u 52. Ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n3. Tr\u01b0\u1eddng n\u1ed9p h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\n4. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c cho ph\u00e9p gia h\u1ea1n n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng VI<\/span><\/strong>
\nTR\u00c1CH NHI\u1ec6M HO\u00c0N TH\u00c0NH NGH\u0128A V\u1ee4 N\u1ed8P THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 53. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t c\u1ea3nh<\/span>
\nNg\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. C\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m d\u1eebng vi\u1ec7c xu\u1ea5t c\u1ea3nh c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 54. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span>
\n1. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p.<\/span>
\n2. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt ph\u00e1 s\u1ea3n.<\/span>
\n3. Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ph\u1ea7n thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i do ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p.<\/span>
\n4. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ph\u1ea7n thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i do ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p.<\/span>
\n\u0110i\u1ec1u 55. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/span>
\n1. Doanh nghi\u1ec7p b\u1ecb chia c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n chia doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb chia ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p b\u1ecb chia c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span>
\n2. Doanh nghi\u1ec7p b\u1ecb t\u00e1ch, b\u1ecb h\u1ee3p nh\u1ea5t, b\u1ecb s\u00e1p nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp doanh nghi\u1ec7p; n\u1ebfu ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p b\u1ecb t\u00e1ch v\u00e0 c\u00e1c doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p b\u1ecb t\u00e1ch, doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t, doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf. <\/span>
\n3. Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span>
\n4. Vi\u1ec7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p kh\u00f4ng l\u00e0m thay \u0111\u1ed5i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u1ed5 ch\u1ee9c l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1eb7c c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi kh\u00f4ng n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u00e3 quy \u0111\u1ecbnh th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 56. Vi\u1ec7c k\u1ebf th\u1eeba ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u00e3 ch\u1ebft, ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 ho\u1eb7c ng\u01b0\u1eddi m\u1ea5t t\u00edch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1<\/span>
\n1. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft do ng\u01b0\u1eddi \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf th\u1ef1c hi\u1ec7n trong ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ch\u1ebft \u0111\u1ec3 l\u1ea1i ho\u1eb7c ph\u1ea7n t\u00e0i s\u1ea3n ng\u01b0\u1eddi th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c chia t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u1eeba k\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ng\u01b0\u1eddi th\u1eeba k\u1ebf ho\u1eb7c t\u1ea5t c\u1ea3 nh\u1eefng ng\u01b0\u1eddi thu\u1ed9c h\u00e0ng th\u1eeba k\u1ebf kh\u00f4ng nh\u1eadn th\u1eeba k\u1ebf t\u00e0i s\u1ea3n th\u00ec vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u00e3 ch\u1ebft th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1.<\/span>
\n2. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi m\u1ea5t t\u00edch ho\u1eb7c ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt do ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi m\u1ea5t t\u00edch ho\u1eb7c ng\u01b0\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n trong ph\u1ea7n t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi \u0111\u00f3.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 xo\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 65 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i l\u1ea1i, nh\u01b0ng kh\u00f4ng b\u1ecb t\u00ednh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p cho th\u1eddi gian b\u1ecb coi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/span><\/p>\n

Ch\u01b0\u01a1ng VII<\/span><\/strong>
\nTH\u1ee6 T\u1ee4C HO\u00c0N THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 57. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf<\/span>
\nC\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\n1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; <\/span>
\n3. C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span>
\n4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t; <\/span>
\n5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n\u0110i\u1ec1u 58. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span>
\n1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/span>
\na) V\u0103n b\u1ea3n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf;<\/span>
\nb) Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf;<\/span>
\nc) C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.<\/span>
\n2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c t\u1ea1i c\u01a1 quan h\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 59. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1. <\/span>
\n\u0110i\u1ec1u 60. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span>
\n1. Vi\u1ec7c ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau l\u00e0 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 qu\u00e1 tr\u00ecnh ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c. <\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau;<\/span>
\nb) H\u1ed3 s\u01a1 kh\u00f4ng thu\u1ed9c di\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf sau. <\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng ho\u00e0n thu\u1ebf.<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng ho\u00e0n thu\u1ebf.<\/span>
\n4. Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, n\u1ebfu vi\u1ec7c ch\u1eadm ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i ho\u00e0n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f2n ph\u1ea3i tr\u1ea3 ti\u1ec1n l\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span><\/p>\n

Ch\u01b0\u01a1ng VIII<\/span><\/strong>
\nTH\u1ee6 T\u1ee4C MI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe; XO\u00c1 N\u1ee2 TI\u1ec0N THU\u1ebe, TI\u1ec0N PH\u1ea0T<\/span><\/strong><\/p>\n

M\u1ee5c 1<\/span><\/strong>
\nTH\u1ee6 T\u1ee4C MI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 61. Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span>
\nC\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. <\/span>
\n\u0110i\u1ec1u 62. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, h\u1ed3 s\u01a1 g\u1ed3m c\u00f3:<\/span>
\na) T\u1edd khai thu\u1ebf;<\/span>
\nb) T\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf g\u1ed3m c\u00f3:<\/span>
\na) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf trong \u0111\u00f3 n\u00eau r\u00f5 lo\u1ea1i thu\u1ebf \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m; l\u00fd do mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf; s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m;<\/span>
\nb) T\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span>
\n3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 63. N\u1ed9p v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec vi\u1ec7c n\u1ed9p v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c khai, n\u1ed9p v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau: <\/span>
\na) \u0110\u1ed1i v\u1edbi thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan h\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft;<\/span>
\nb) \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c th\u00ec h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span>
\n3. Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1. <\/span>
\n\u0110i\u1ec1u 64. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/span>
\n1. Trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00fd do kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ec3 c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 th\u00ec th\u1eddi h\u1ea1n ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf l\u00e0 s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>\n

M\u1ee5c 2<\/span><\/strong>
\nXO\u00c1 N\u1ee2 TI\u1ec0N THU\u1ebe, TI\u1ec0N PH\u1ea0T<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 65. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t <\/span>
\n1. Doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00e1 s\u1ea3n m\u00e0 kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span>
\n2. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt coi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 m\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3.<\/span>
\n\u0110i\u1ec1u 66. H\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t <\/span>
\nH\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t g\u1ed3m c\u00f3:<\/span>
\n1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t;<\/span>
\n2. T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n;<\/span>
\n3. C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span>
\n\u0110i\u1ec1u 67. Th\u1ea9m quy\u1ec1n xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t <\/span>
\n1. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 65 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c xo\u00e1 h\u1eb1ng n\u0103m khi Ch\u00ednh ph\u1ee7 tr\u00ecnh Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n T\u1ed5ng quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n\u0110i\u1ec1u 68. Tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t <\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp l\u1eadp h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t g\u1eedi \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 th\u00ec trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan \u0111\u00e3 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1.<\/span>
\n3. Trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 ho\u1eb7c th\u00f4ng b\u00e1o tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n

Ch\u01b0\u01a1ng IX<\/span><\/strong>
\nTH\u00d4NG TIN V\u1ec0 NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 69. H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n1. H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m nh\u1eefng th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u0103n ng\u1eeba, ph\u00e1t hi\u1ec7n vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n3. Nghi\u00eam c\u1ea5m h\u00e0nh vi l\u00e0m sai l\u1ec7ch, s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, truy c\u1eadp tr\u00e1i ph\u00e9p, ph\u00e1 hu\u1ef7 h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 70. X\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf d\u1eef li\u1ec7u, h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; t\u1ed5 ch\u1ee9c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin, qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 b\u1ea3o \u0111\u1ea3m duy tr\u00ec, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 c\u1ea7n thi\u1ebft \u0111\u1ec3 thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin theo m\u1ee5c ti\u00eau v\u00e0 y\u00eau c\u1ea7u c\u1ee7a t\u1eebng giai \u0111o\u1ea1n.<\/span>
\n3. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ec3 trao \u0111\u1ed5i th\u00f4ng tin, k\u1ebft n\u1ed1i m\u1ea1ng tr\u1ef1c tuy\u1ebfn.<\/span>
\n4. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c x\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 71. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin<\/span>
\n1. Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin trong h\u1ed3 s\u01a1 thu\u1ebf.<\/span>
\n2. Cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n3. Th\u00f4ng tin cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u00fang th\u1eddi h\u1ea1n. <\/span>
\n\u0110i\u1ec1u 72. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n1. C\u00e1c c\u01a1 quan sau \u0111\u00e2y c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\na) C\u01a1 quan c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 n\u1ed9i dung gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n b\u1ea3y ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn thay \u0111\u1ed5i \u0111\u0103ng k\u00fd kinh doanh; cung c\u1ea5p th\u00f4ng tin kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p, \u0111\u00e3 ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n2. C\u00e1c c\u01a1 quan sau \u0111\u00e2y c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\na) Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p n\u1ed9i dung giao d\u1ecbch qua t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 nh\u00e0, \u0111\u1ea5t c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 hi\u1ec7n tr\u1ea1ng s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1edf h\u1eefu nh\u00e0 c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n;<\/span>
\nc) C\u01a1 quan c\u00f4ng an c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, trao \u0111\u1ed5i th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u1ea5u tranh ph\u00f2ng, ch\u1ed1ng t\u1ed9i ph\u1ea1m v\u1ec1 thu\u1ebf; cung c\u1ea5p th\u00f4ng tin v\u1ec1 c\u00e1 nh\u00e2n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh v\u00e0 th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd, qu\u1ea3n l\u00fd ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng;<\/span>
\nd) C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 chi tr\u1ea3 thu nh\u1eadp v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\n\u0111) C\u01a1 quan qu\u1ea3n l\u00fd th\u01b0\u01a1ng m\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh c\u1ee7a Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i; th\u00f4ng tin v\u1ec1 qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng.<\/span>
\n3. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n4. Th\u00f4ng tin cung c\u1ea5p, trao \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. <\/span>
\n5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c cung c\u1ea5p th\u00f4ng tin, qu\u1ea3n l\u00fd th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 73. B\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi \u0111\u00e3 l\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf ph\u1ea3i gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u00e1c c\u01a1 quan sau \u0111\u00e2y:<\/span>
\na) C\u01a1 quan \u0111i\u1ec1u tra, Vi\u1ec7n ki\u1ec3m s\u00e1t, T\u00f2a \u00e1n; <\/span>
\nb) C\u01a1 quan thanh tra, c\u01a1 quan ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\nc) C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nd) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span>
\n\u0110i\u1ec1u 74. C\u00f4ng khai th\u00f4ng tin vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span>
\nC\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng khai c\u00e1c th\u00f4ng tin vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\n1. Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, ch\u00e2y \u1ef3 kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n;<\/span>
\n2. Vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/span>
\n3. Kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u01b0\u01a1ng X<\/span><\/strong>
\nKI\u1ec2M TRA THU\u1ebe, THANH TRA THU\u1ebe<\/span><\/strong>
\nM\u1ee5c 1<\/span><\/strong>
\nQUY \u0110\u1ecaNH CHUNG V\u1ec0 KI\u1ec2M TRA THU\u1ebe, THANH TRA THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 75. Nguy\u00ean t\u1eafc ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf<\/span>
\n1. Th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u00e1c minh v\u00e0 thu th\u1eadp ch\u1ee9ng c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n2. Kh\u00f4ng c\u1ea3n tr\u1edf ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n3. Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span>
\n\u0110i\u1ec1u 76. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf <\/span>
\n1. C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf m\u00e0 ph\u00e1t hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m th\u00ec trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111i\u1ec1u tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111i\u1ec1u tra trong vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra t\u1ed9i ph\u1ea1m v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

M\u1ee5c 2<\/span><\/strong>
\nKI\u1ec2M TRA THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 77. Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf nh\u1eb1m \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin, ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 thu\u1ebf, s\u1ef1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. <\/span>
\n2. Khi ki\u1ec3m tra h\u1ed3 s\u01a1 thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ed1i chi\u1ebfu, so s\u00e1nh n\u1ed9i dung trong h\u1ed3 s\u01a1 thu\u1ebf v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n3. Vi\u1ec7c x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u00e1t hi\u1ec7n vi ph\u1ea1m d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf, b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 thu\u1ebf c\u00f3 n\u1ed9i dung c\u1ea7n l\u00e0m r\u00f5 li\u00ean quan \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang th\u00ec h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn; n\u1ebfu sau khi gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ed5 sung h\u1ed3 s\u01a1 m\u00e0 kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung.<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u ho\u1eb7c kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf ho\u1eb7c gi\u1ea3i tr\u00ecnh, khai b\u1ed5 sung h\u1ed3 s\u01a1 thu\u1ebf kh\u00f4ng \u0111\u00fang th\u00ec th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nd) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan n\u1ebfu c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 thu\u1ebf c\u00f3 n\u1ed9i dung c\u1ea7n l\u00e0m r\u00f5 li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ebfn thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 ti\u1ebfn thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec c\u01a1 quan h\u1ea3i quan y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 gi\u1ea3i tr\u00ecnh v\u00e0 b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ed1 thu\u1ebf l\u00e0 \u0111\u00fang th\u00ec h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n m\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c th\u00ec th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n\u0111) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang ho\u1eb7c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf. <\/span>
\n\u0110i\u1ec1u 78. Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span>
\na) C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 77 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\nb) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra sau th\u00f4ng quan, bao g\u1ed3m ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch, ki\u1ec3m tra ch\u1ecdn m\u1eabu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. <\/span>
\nKhi ki\u1ec3m tra sau th\u00f4ng quan n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c h\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 4 c\u1ee7a Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n2. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf khi b\u1eaft \u0111\u1ea7u ti\u1ebfn h\u00e0nh ki\u1ec3m tra thu\u1ebf;<\/span>
\nb) \u0110\u1ed1i chi\u1ebfu n\u1ed9i dung khai b\u00e1o v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf trong ph\u1ea1m vi, n\u1ed9i dung c\u1ee7a quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/span>
\nc) Th\u1eddi h\u1ea1n ki\u1ec3m tra thu\u1ebf kh\u00f4ng qu\u00e1 n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra; tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m ng\u00e0y;<\/span>
\nd) Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n m\u1ed9t l\u1ea7n; th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/span>
\n\u0111) L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ki\u1ec3m tra;<\/span>
\ne) X\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c chuy\u1ec3n c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd theo k\u1ebft qu\u1ea3 ki\u1ec3m tra.<\/span>
\n\u0110i\u1ec1u 79. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y:<\/span>
\na) T\u1eeb ch\u1ed1i vi\u1ec7c ki\u1ec3m tra khi kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/span>
\nb) T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra thu\u1ebf; th\u00f4ng tin, t\u00e0i li\u1ec7u thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/span>
\nc) Nh\u1eadn bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf v\u00e0 y\u00eau c\u1ea7u gi\u1ea3i th\u00edch n\u1ed9i dung bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf;<\/span>
\nd) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf;<\/span>
\n\u0111) Khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n v\u00e0 y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\ne) T\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra thu\u1ebf.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span>
\na) Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) Cung c\u1ea5p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra theo y\u00eau c\u1ea7u c\u1ee7a \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 cung c\u1ea5p;<\/span>
\nc) K\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra;<\/span>
\nd) Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf. <\/span>
\n\u0110i\u1ec1u 80. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c ki\u1ec3m tra thu\u1ebf <\/span>
\n1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf c\u00f3 nh\u1eefng nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y: <\/span>
\na) Ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n \u0111\u00fang n\u1ed9i dung, th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/span>
\nb) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 90 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\nc) Gia h\u1ea1n ki\u1ec3m tra trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft;<\/span>
\nd) Quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh; <\/span>
\n\u0111) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn h\u00e0nh vi h\u00e0nh ch\u00ednh, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh c\u1ee7a c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span>
\na) Th\u1ef1c hi\u1ec7n \u0111\u00fang n\u1ed9i dung, th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/span>
\nb) Y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ki\u1ec3m tra;<\/span>
\nc) L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf; b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u1edbi ng\u01b0\u1eddi \u0111\u00e3 ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a bi\u00ean b\u1ea3n, b\u00e1o c\u00e1o \u0111\u00f3;<\/span>
\nd) X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m.<\/span><\/p>\n

M\u1ee5c 3<\/span><\/strong>
\nTHANH TRA THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 81. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh tra thu\u1ebf <\/span>
\n1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh \u0111a d\u1ea1ng, ph\u1ea1m vi kinh doanh r\u1ed9ng th\u00ec thanh tra \u0111\u1ecbnh k\u1ef3 m\u1ed9t n\u0103m kh\u00f4ng qu\u00e1 m\u1ed9t l\u1ea7n.<\/span>
\n2. Khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. <\/span>
\n3. \u0110\u1ec3 gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p ho\u1eb7c B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n\u0110i\u1ec1u 82. Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf<\/span>
\n1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf.<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span>
\na) C\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 thanh tra thu\u1ebf;<\/span>
\nb) \u0110\u1ed1i t\u01b0\u1ee3ng, n\u1ed9i dung, ph\u1ea1m vi, nhi\u1ec7m v\u1ee5 thanh tra thu\u1ebf;<\/span>
\nc) Th\u1eddi h\u1ea1n ti\u1ebfn h\u00e0nh thanh tra thu\u1ebf; <\/span>
\nd) Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0 c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a \u0111o\u00e0n thanh tra thu\u1ebf.<\/span>
\n3. Ch\u1eadm nh\u1ea5t l\u00e0 ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd, quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra.<\/span>
\nQuy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf. <\/span>
\n\u0110i\u1ec1u 83. Th\u1eddi h\u1ea1n thanh tra thu\u1ebf<\/span>
\n1. Th\u1eddi h\u1ea1n m\u1ed9t l\u1ea7n thanh tra thu\u1ebf kh\u00f4ng qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf.<\/span>
\n2. Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf gia h\u1ea1n th\u1eddi h\u1ea1n thanh tra thu\u1ebf. Th\u1eddi gian gia h\u1ea1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y.<\/span>
\n\u0110i\u1ec1u 84. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf <\/span>
\n1. Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span>
\na) Ch\u1ec9 \u0111\u1ea1o, ki\u1ec3m tra \u0111o\u00e0n thanh tra thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang n\u1ed9i dung, th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf;<\/span>
\nb) Y\u00eau c\u1ea7u \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n, gi\u1ea3i tr\u00ecnh v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf; y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00f3;<\/span>
\nc) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 89, 90 v\u00e0 91 c\u1ee7a Lu\u1eadt n\u00e0y; <\/span>
\nd) Tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf;<\/span>
\n\u0111) T\u1ea1m \u0111\u00ecnh ch\u1ec9 ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00ecnh ch\u1ec9 vi\u1ec7c l\u00e0m khi x\u00e9t th\u1ea5y vi\u1ec7c l\u00e0m \u0111\u00f3 g\u00e2y thi\u1ec7t h\u1ea1i nghi\u00eam tr\u1ecdng \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, quy\u1ec1n v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n;<\/span>
\ne) X\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; ki\u1ec3m tra, \u0111\u00f4n \u0111\u1ed1c vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thanh tra thu\u1ebf;<\/span>
\ng) Gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o li\u00ean quan \u0111\u1ebfn tr\u00e1ch nhi\u1ec7m c\u1ee7a tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf, c\u00e1c th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a \u0111o\u00e0n thanh tra thu\u1ebf;<\/span>
\nh) K\u1ebft lu\u1eadn v\u1ec1 n\u1ed9i dung thanh tra thu\u1ebf.<\/span>
\n2. Khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh. <\/span>
\n\u0110i\u1ec1u 85. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf, th\u00e0nh vi\u00ean \u0111o\u00e0n thanh tra thu\u1ebf<\/span>
\n1. Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span>
\na) T\u1ed5 ch\u1ee9c, ch\u1ec9 \u0111\u1ea1o c\u00e1c th\u00e0nh vi\u00ean trong \u0111o\u00e0n thanh tra thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang n\u1ed9i dung, \u0111\u1ed1i t\u01b0\u1ee3ng, th\u1eddi h\u1ea1n \u0111\u00e3 ghi trong quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf; <\/span>
\nb) Y\u00eau c\u1ea7u \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, b\u00e1o c\u00e1o b\u1eb1ng v\u0103n b\u1ea3n, gi\u1ea3i tr\u00ecnh v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf; khi c\u1ea7n thi\u1ebft c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf;<\/span>
\nc) \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 90 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\nd) L\u1eadp bi\u00ean b\u1ea3n thanh tra thu\u1ebf; <\/span>
\n\u0111) B\u00e1o c\u00e1o v\u1edbi ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf v\u1ec1 k\u1ebft qu\u1ea3 thanh tra v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a b\u00e1o c\u00e1o \u0111\u00f3;<\/span>
\ne) X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m;<\/span>
\n2. Th\u00e0nh vi\u00ean \u0111o\u00e0n thanh tra thu\u1ebf c\u00f3 c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau \u0111\u00e2y:<\/span>
\na) Th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 theo s\u1ef1 ph\u00e2n c\u00f4ng c\u1ee7a tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf;<\/span>
\nb) Ki\u1ebfn ngh\u1ecb x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf;<\/span>
\nc) B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao v\u1edbi tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf.<\/span>
\n3. Khi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf, th\u00e0nh vi\u00ean \u0111o\u00e0n thanh tra thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 quy\u1ebft \u0111\u1ecbnh v\u00e0 h\u00e0nh vi c\u1ee7a m\u00ecnh.<\/span>
\n\u0110i\u1ec1u 86. Ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra thu\u1ebf<\/span>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng thanh tra thu\u1ebf c\u00f3 c\u00e1c ngh\u0129a v\u1ee5 sau \u0111\u00e2y:<\/span>
\na) Ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf;<\/span>
\nb) Cung c\u1ea5p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u00e3 cung c\u1ea5p;<\/span>
\nc) Ch\u1ea5p h\u00e0nh y\u00eau c\u1ea7u, k\u1ebft lu\u1eadn thanh tra thu\u1ebf, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span>
\nd) K\u00fd bi\u00ean b\u1ea3n thanh tra trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac thanh tra thu\u1ebf.<\/span>
\n2. \u0110\u1ed1i t\u01b0\u1ee3ng thanh tra thu\u1ebf c\u00f3 c\u00e1c quy\u1ec1n sau \u0111\u00e2y: <\/span>
\na) Gi\u1ea3i tr\u00ecnh v\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf;<\/span>
\nb) B\u1ea3o l\u01b0u \u00fd ki\u1ebfn trong bi\u00ean b\u1ea3n thanh tra thu\u1ebf;<\/span>
\nc) T\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng li\u00ean quan \u0111\u1ebfn n\u1ed9i dung thanh tra thu\u1ebf, th\u00f4ng tin, t\u00e0i li\u1ec7u thu\u1ed9c b\u00ed m\u1eadt Nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c;<\/span>
\nd) Khi\u1ebfu n\u1ea1i v\u1edbi ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf v\u1ec1 quy\u1ebft \u0111\u1ecbnh, h\u00e0nh vi c\u1ee7a tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf, th\u00e0nh vi\u00ean \u0111o\u00e0n thanh tra thu\u1ebf khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng quy\u1ebft \u0111\u1ecbnh, h\u00e0nh vi \u0111\u00f3 l\u00e0 tr\u00e1i ph\u00e1p lu\u1eadt. Trong khi ch\u1edd gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111\u00f3;<\/span>
\n\u0111) Y\u00eau c\u1ea7u b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\ne) T\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf, th\u00e0nh vi\u00ean kh\u00e1c c\u1ee7a \u0111o\u00e0n thanh tra thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 87. K\u1ebft lu\u1eadn thanh tra thu\u1ebf <\/span>
\n1. Ch\u1eadm nh\u1ea5t l\u00e0 m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 thanh tra thu\u1ebf, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n k\u1ebft lu\u1eadn thanh tra thu\u1ebf. K\u1ebft lu\u1eadn thanh tra thu\u1ebf ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span>
\na) \u0110\u00e1nh gi\u00e1 vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra thu\u1ed9c n\u1ed9i dung thanh tra thu\u1ebf;<\/span>
\nb) K\u1ebft lu\u1eadn v\u1ec1 n\u1ed9i dung \u0111\u01b0\u1ee3c thanh tra thu\u1ebf;<\/span>
\nc) X\u00e1c \u0111\u1ecbnh r\u00f5 t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m (n\u1ebfu c\u00f3);<\/span>
\nd) X\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Trong qu\u00e1 tr\u00ecnh ra v\u0103n b\u1ea3n k\u1ebft lu\u1eadn thanh tra, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh thanh tra c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u tr\u01b0\u1edfng \u0111o\u00e0n thanh tra, th\u00e0nh vi\u00ean \u0111o\u00e0n thanh tra b\u00e1o c\u00e1o, y\u00eau c\u1ea7u \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra gi\u1ea3i tr\u00ecnh \u0111\u1ec3 l\u00e0m r\u00f5 th\u00eam nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 cho vi\u1ec7c ra k\u1ebft lu\u1eadn thanh tra thu\u1ebf.<\/span><\/p>\n

M\u1ee5c 4<\/span><\/strong>
\nBI\u1ec6N PH\u00c1P \u00c1P D\u1ee4NG TRONG THANH TRA THU\u1ebe<\/span><\/strong>
\n\u0110\u1ed0I V\u1edaI TR\u01af\u1edcNG H\u1ee2P C\u00d3 D\u1ea4U HI\u1ec6U TR\u1ed0N THU\u1ebe, GIAN L\u1eacN THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 88. \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p trong thanh tra thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/span>
\n1. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c. <\/span>
\n2. Khi d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u00f3 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p.<\/span>
\n\u0110i\u1ec1u 89. Thu th\u1eadp th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/span>
\n1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf cung c\u1ea5p th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp.<\/span>
\n2. Trong tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin \u0111\u00fang n\u1ed9i dung, th\u1eddi h\u1ea1n, \u0111\u1ecba ch\u1ec9 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 cung c\u1ea5p \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do.<\/span>
\n3. Trong tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin b\u1eb1ng tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin ph\u1ea3i c\u00f3 m\u1eb7t \u0111\u00fang th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m ghi trong v\u0103n b\u1ea3n \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin theo n\u1ed9i dung \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 c\u00f3 m\u1eb7t th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do. <\/span>
\nTrong qu\u00e1 tr\u00ecnh thu th\u1eadp th\u00f4ng tin b\u1eb1ng tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp, thanh tra vi\u00ean thu\u1ebf ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c v\u00e0 \u0111\u01b0\u1ee3c ghi \u00e2m, ghi h\u00ecnh c\u00f4ng khai. <\/span>
\n\u0110i\u1ec1u 90. T\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/span>
\n1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, Tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span>
\n2. Vi\u1ec7c t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u1ea7n x\u00e1c minh t\u00ecnh ti\u1ebft l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c ng\u0103n ch\u1eb7n ngay h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span>
\n3. Trong qu\u00e1 tr\u00ecnh thanh tra thu\u1ebf, n\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng thanh tra c\u00f3 bi\u1ec3u hi\u1ec7n t\u1ea9u t\u00e1n, ti\u00eau h\u1ee7y t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec thanh tra vi\u00ean thu\u1ebf \u0111ang thi h\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt \u0111\u00f3. Trong th\u1eddi h\u1ea1n hai m\u01b0\u01a1i b\u1ed1n gi\u1edd, k\u1ec3 t\u1eeb khi t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt, thanh tra vi\u00ean thu\u1ebf ph\u1ea3i b\u00e1o c\u00e1o th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c tr\u01b0\u1edfng \u0111o\u00e0n thanh tra thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt; trong th\u1eddi h\u1ea1n t\u00e1m gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i xem x\u00e9t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng \u0111\u1ed3ng \u00fd vi\u1ec7c t\u1ea1m gi\u1eef th\u00ec thanh tra vi\u00ean thu\u1ebf ph\u1ea3i tr\u1ea3 l\u1ea1i t\u00e0i li\u1ec7u, tang v\u1eadt trong th\u1eddi h\u1ea1n t\u00e1m gi\u1edd l\u00e0m vi\u1ec7c.<\/span>
\n4. Khi t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, thanh tra vi\u00ean thu\u1ebf ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef. Trong bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef ph\u1ea3i ghi r\u00f5 t\u00ean, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i c\u1ee7a t\u00e0i li\u1ec7u, tang v\u1eadt b\u1ecb t\u1ea1m gi\u1eef; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n t\u1ea1m gi\u1eef, ng\u01b0\u1eddi \u0111ang qu\u1ea3n l\u00fd t\u00e0i li\u1ec7u, tang v\u1eadt vi ph\u1ea1m. Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n t\u00e0i li\u1ec7u, tang v\u1eadt t\u1ea1m gi\u1eef v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu t\u00e0i li\u1ec7u, tang v\u1eadt b\u1ecb m\u1ea5t, b\u00e1n, \u0111\u00e1nh tr\u00e1o ho\u1eb7c h\u01b0 h\u1ecfng.<\/span>
\nTrong tr\u01b0\u1eddng h\u1ee3p t\u00e0i li\u1ec7u, tang v\u1eadt c\u1ea7n \u0111\u01b0\u1ee3c ni\u00eam phong th\u00ec vi\u1ec7c ni\u00eam phong ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh ngay tr\u01b0\u1edbc m\u1eb7t ng\u01b0\u1eddi c\u00f3 t\u00e0i li\u1ec7u, tang v\u1eadt; n\u1ebfu ng\u01b0\u1eddi c\u00f3 t\u00e0i li\u1ec7u, tang v\u1eadt v\u1eafng m\u1eb7t th\u00ec vi\u1ec7c ni\u00eam phong ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh tr\u01b0\u1edbc m\u1eb7t \u0111\u1ea1i di\u1ec7n gia \u0111\u00ecnh ho\u1eb7c \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c v\u00e0 \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n, ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span>
\n5. Tang v\u1eadt l\u00e0 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00fd, kim kh\u00ed qu\u00fd v\u00e0 nh\u1eefng v\u1eadt thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd \u0111\u1eb7c bi\u1ec7t ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; tang v\u1eadt l\u00e0 h\u00e0ng ho\u00e1, v\u1eadt ph\u1ea9m d\u1ec5 b\u1ecb h\u01b0 h\u1ecfng th\u00ec ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ph\u1ea3i ti\u1ebfn h\u00e0nh l\u1eadp bi\u00ean b\u1ea3n v\u00e0 t\u1ed5 ch\u1ee9c b\u00e1n ngay \u0111\u1ec3 tr\u00e1nh t\u1ed5n th\u1ea5t; ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1m gi\u1eef m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t. <\/span>
\n6. Trong th\u1eddi h\u1ea1n m\u01b0\u1eddi ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y t\u1ea1m gi\u1eef, ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef ph\u1ea3i x\u1eed l\u00fd t\u00e0i li\u1ec7u, tang v\u1eadt b\u1ecb t\u1ea1m gi\u1eef theo nh\u1eefng bi\u1ec7n ph\u00e1p trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ho\u1eb7c tr\u1ea3 l\u1ea1i cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ebfu kh\u00f4ng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ph\u1ea1t t\u1ecbch thu \u0111\u1ed1i v\u1edbi t\u00e0i li\u1ec7u, tang v\u1eadt b\u1ecb t\u1ea1m gi\u1eef. Th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i \u0111\u1ed1i v\u1edbi nh\u1eefng v\u1ee5 vi\u1ec7c ph\u1ee9c t\u1ea1p, c\u1ea7n ti\u1ebfn h\u00e0nh x\u00e1c minh, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi h\u1ea1n t\u1ea1m gi\u1eef t\u00e0i li\u1ec7u, tang v\u1eadt ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y quy\u1ebft \u0111\u1ecbnh.<\/span>
\n7. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i giao m\u1ed9t b\u1ea3n quy\u1ebft \u0111\u1ecbnh t\u1ea1m gi\u1eef, bi\u00ean b\u1ea3n t\u1ea1m gi\u1eef, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i li\u1ec7u, tang v\u1eadt b\u1ecb t\u1ea1m gi\u1eef.<\/span>
\n\u0110i\u1ec1u 91. Kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf <\/span>
\n1. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf. Trong tr\u01b0\u1eddng h\u1ee3p n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf l\u00e0 n\u01a1i \u1edf th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n2. Vi\u1ec7c kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh khi c\u00f3 c\u0103n c\u1ee9 v\u1ec1 vi\u1ec7c c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span>
\n3. Khi kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt ph\u1ea3i c\u00f3 m\u1eb7t ng\u01b0\u1eddi ch\u1ee7 n\u01a1i b\u1ecb kh\u00e1m v\u00e0 ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi ch\u1ee7 n\u01a1i b\u1ecb kh\u00e1m v\u1eafng m\u1eb7t m\u00e0 vi\u1ec7c kh\u00e1m kh\u00f4ng th\u1ec3 tr\u00ec ho\u00e3n th\u00ec ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n ch\u00ednh quy\u1ec1n v\u00e0 hai ng\u01b0\u1eddi ch\u1ee9ng ki\u1ebfn.<\/span>
\n4. Kh\u00f4ng \u0111\u01b0\u1ee3c kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf v\u00e0o ban \u0111\u00eam, ng\u00e0y l\u1ec5, ng\u00e0y t\u1ebft, khi ng\u01b0\u1eddi ch\u1ee7 n\u01a1i b\u1ecb kh\u00e1m c\u00f3 vi\u1ec7c hi\u1ebfu, vi\u1ec7c h\u1ec9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea1m ph\u00e1p qu\u1ea3 tang v\u00e0 ph\u1ea3i ghi r\u00f5 l\u00fd do v\u00e0o bi\u00ean b\u1ea3n.<\/span>
\n5. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt li\u00ean quan \u0111\u1ebfn h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf \u0111\u1ec1u ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n. Quy\u1ebft \u0111\u1ecbnh v\u00e0 bi\u00ean b\u1ea3n kh\u00e1m n\u01a1i c\u1ea5t gi\u1ea5u t\u00e0i li\u1ec7u, tang v\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi ch\u1ee7 n\u01a1i b\u1ecb kh\u00e1m m\u1ed9t b\u1ea3n. <\/span><\/p>\n

Ch\u01b0\u01a1ng XI<\/span><\/strong>
\nC\u01af\u1ee0NG CH\u1ebe THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH H\u00c0NH CH\u00cdNH THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 92. Tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u00e3 qu\u00e1 ch\u00edn m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span>
\n3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n, b\u1ecf tr\u1ed1n.<\/span>
\n\u0110i\u1ec1u 93. Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf <\/span>
\n1. C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bao g\u1ed3m:<\/span>
\na) Tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c; y\u00eau c\u1ea7u phong to\u1ea3 t\u00e0i kho\u1ea3n; <\/span>
\nb) Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp;<\/span>
\nc) K\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t;<\/span>
\nd) Thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef; <\/span>
\n\u0111) D\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u; <\/span>
\ne) Thu h\u1ed3i m\u00e3 s\u1ed1 thu\u1ebf; \u0111\u00ecnh ch\u1ec9 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n;<\/span>
\ng) Thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1.<\/span>
\n2. C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c, k\u1ec3 t\u1eeb khi ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ee7 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n\u0110i\u1ec1u 94. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span>
\nTh\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0111i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d, \u0111 v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\nVi\u1ec7c thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n\u0110i\u1ec1u 95. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf<\/span>
\n1.Vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 94 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bao g\u1ed3m c\u00e1c n\u1ed9i dung: ng\u00e0y, th\u00e1ng, n\u0103m ra quy\u1ebft \u0111\u1ecbnh; c\u0103n c\u1ee9 ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd t\u00ean, ch\u1ee9c v\u1ee5 \u0111\u01a1n v\u1ecb ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; h\u1ecd t\u00ean, n\u01a1i c\u01b0 tr\u00fa, tr\u1ee5 s\u1edf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf; l\u00fd do c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf; bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf; th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n; c\u01a1 quan ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf; c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh; d\u1ea5u c\u1ee7a c\u01a1 quan ra quy\u1ebft \u0111\u1ecbnh.<\/span>
\n3. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf; quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp; tr\u01b0\u1eddng h\u1ee3p c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec quy\u1ebft \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho Ch\u1ee7 t\u1ecbch U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span>
\n\u0110i\u1ec1u 96. Tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf <\/span>
\n1. Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf .<\/span>
\n2. U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf .<\/span>
\n3. L\u1ef1c l\u01b0\u1ee3ng c\u1ea3nh s\u00e1t nh\u00e2n d\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o \u0111\u1ea3m tr\u1eadt t\u1ef1, an to\u00e0n, h\u1ed7 tr\u1ee3 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong qu\u00e1 tr\u00ecnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf . <\/span>
\n\u0110i\u1ec1u 97. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf <\/span>
\n1. Bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 ti\u1ec1n g\u1eedi t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c <\/span>
\n2. Khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00edch s\u1ed1 ti\u1ec1n ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 chuy\u1ec3n sang t\u00e0i kho\u1ea3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bi\u1ebft.<\/span>
\n3. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ra quy\u1ebft \u0111\u1ecbnh. Khi quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c m\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c ch\u01b0a tr\u00edch \u0111\u1ee7 ti\u1ec1n thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bi\u1ebft. <\/span>
\n4. Trong th\u1eddi h\u1ea1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c, n\u1ebfu trong t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f2n s\u1ed1 d\u01b0 m\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch ti\u1ec1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng XII c\u1ee7a Lu\u1eadt n\u00e0y. <\/span>
\n\u0110i\u1ec1u 98. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp <\/span>
\n1. Bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111ang l\u00e0m vi\u1ec7c theo bi\u00ean ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng t\u1eeb s\u00e1u th\u00e1ng tr\u1edf l\u00ean ho\u1eb7c \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed, m\u1ea5t s\u1ee9c. <\/span>
\n2. T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed ho\u1eb7c m\u1ea5t s\u1ee9c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng th\u1ea5p h\u01a1n 10% v\u00e0 kh\u00f4ng qu\u00e1 30% t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, tr\u1ee3 c\u1ea5p h\u1eb1ng th\u00e1ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3; \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00e1c th\u00ec t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp th\u1ef1c t\u1ebf, nh\u01b0ng kh\u00f4ng qu\u00e1 50% t\u1ed5ng s\u1ed1 thu nh\u1eadp.<\/span>
\n3. C\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u00f3 c\u00e1c tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span>
\na) Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo n\u1ed9i dung ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, k\u1ec3 t\u1eeb k\u1ef3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp g\u1ea7n nh\u1ea5t cho \u0111\u1ebfn khi kh\u1ea5u tr\u1eeb \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft;<\/span>
\nb) Trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a kh\u1ea5u tr\u1eeb \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, s\u1ed1 ti\u1ec1n ph\u1ea1t theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf m\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5m d\u1ee9t, c\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/span>
\nc) C\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ed1 t\u00ecnh kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng XII c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n\u0110i\u1ec1u 99. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean<\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t th\u00ec \u0111\u01b0\u1ee3c quy\u1ec1n \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 thu ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nKh\u00f4ng \u00e1p d\u1ee5ng k\u00ea bi\u00ean t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111ang trong th\u1eddi gian ch\u1eefa b\u1ec7nh.<\/span>
\n2. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb k\u00ea bi\u00ean c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 chi ph\u00ed cho vi\u1ec7c t\u1ed5 ch\u1ee9c thi h\u00e0nh c\u01b0\u1ee1ng ch\u1ebf. <\/span>
\n3. Nh\u1eefng t\u00e0i s\u1ea3n sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea bi\u00ean: <\/span>
\na) Thu\u1ed1c ch\u1eefa b\u1ec7nh, l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m ph\u1ee5c v\u1ee5 nhu c\u1ea7u thi\u1ebft y\u1ebfu cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 gia \u0111\u00ecnh h\u1ecd;<\/span>
\nb) C\u00f4ng c\u1ee5 lao \u0111\u1ed9ng; <\/span>
\nc) Nh\u00e0 \u1edf, \u0111\u1ed3 d\u00f9ng sinh ho\u1ea1t thi\u1ebft y\u1ebfu cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 gia \u0111\u00ecnh h\u1ecd;<\/span>
\nd) \u0110\u1ed3 d\u00f9ng th\u1edd c\u00fang ; di v\u1eadt, hu\u00e2n ch\u01b0\u01a1ng, huy ch\u01b0\u01a1ng, b\u1eb1ng khen;<\/span>
\n\u0111) T\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh.<\/span>
\n4. Trong th\u1eddi h\u1ea1n ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00ea bi\u00ean t\u00e0i s\u1ea3n, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf kh\u00f4ng n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t.<\/span>
\n5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean.<\/span>
\n\u0110i\u1ec1u 100. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang gi\u1eef<\/span>
\n1. Vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (sau \u0111\u00e2y g\u1ecdi l\u00e0 b\u00ean th\u1ee9 ba) \u0111ang n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span>
\na) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t; <\/span>
\nb) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh b\u00ean th\u1ee9 ba \u0111ang c\u00f3 kho\u1ea3n n\u1ee3 ho\u1eb7c gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf. <\/span>
\n2. Nguy\u00ean t\u1eafc thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) B\u00ean th\u1ee9 ba c\u00f3 kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf th\u00ec c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t thay cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a c\u00e1c giao d\u1ecbch b\u1ea3o \u0111\u1ea3m ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n th\u00ec vi\u1ec7c thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nc) S\u1ed1 ti\u1ec1n b\u00ean th\u1ee9 ba n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thay cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/span>
\n3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean th\u1ee9 ba \u0111ang c\u00f3 kho\u1ea3n n\u1ee3 ho\u1eb7c gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\na) Cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng tin v\u1ec1 kho\u1ea3n n\u1ee3 ho\u1eb7c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c \u0111ang n\u1eafm gi\u1eef c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n c\u01b0\u1ee1ng ch\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n, th\u1eddi h\u1ea1n thanh to\u00e1n n\u1ee3, lo\u1ea1i t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n, t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n;<\/span>
\nb) Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ea3 ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cho \u0111\u1ebfn khi th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c b\u00e1n \u0111\u1ea5u gi\u00e1 sau;<\/span>
\nc) Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nd) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111ang c\u00f3 kho\u1ea3n n\u1ee3 ho\u1eb7c n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n n\u1ed9p thay s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec b\u1ecb coi l\u00e0 n\u1ee3 ti\u1ec1n thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span>
\n\u0110i\u1ec1u 101. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u<\/span>
\n1. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u01a1 quan h\u1ea3i quan kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, c v\u00e0 d kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t.<\/span>
\n2. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n ph\u1ea3i th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u.<\/span>
\n\u0110i\u1ec1u 102. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu h\u1ed3i m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1<\/span>
\n1. Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t.<\/span>
\n2. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 c\u00e1c tr\u00e1ch nhi\u1ec7m sau \u0111\u00e2y:<\/span>
\na) Th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi thu h\u1ed3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u00ecnh ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; <\/span>
\nb) G\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1.<\/span>
\n3. Khi th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang.<\/span><\/p>\n

Ch\u01b0\u01a1ng XII<\/span><\/strong>
\nX\u1eec L\u00dd VI PH\u1ea0M PH\u00c1P LU\u1eacT V\u1ec0 THU\u1ebe<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 103. H\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <\/span>
\n1. Vi ph\u1ea1m c\u00e1c th\u1ee7 t\u1ee5c thu\u1ebf. <\/span>
\n2. Ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span>
\n3. Khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n.<\/span>
\n4. Tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 104. Nguy\u00ean t\u1eafc, th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span>
\n1. M\u1ecdi h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n ph\u1ea3i \u0111\u01b0\u1ee3c x\u1eed l\u00fd k\u1ecbp th\u1eddi, c\u00f4ng minh, tri\u1ec7t \u0111\u1ec3. M\u1ecdi h\u1eadu qu\u1ea3 do vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf g\u00e2y ra ph\u1ea3i \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh thu\u1ebf khi c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. <\/span>
\n3. Vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ph\u1ea3i do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n.<\/span>
\n4. M\u1ed9t h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ch\u1ec9 b\u1ecb x\u1eed ph\u1ea1t m\u1ed9t l\u1ea7n.<\/span>
\nNhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec m\u1ed7i ng\u01b0\u1eddi vi ph\u1ea1m \u0111\u1ec1u b\u1ecb x\u1eed ph\u1ea1t.<\/span>
\nM\u1ed9t ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 t\u1eebng h\u00e0nh vi vi ph\u1ea1m.<\/span>
\n5. Vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m v\u00e0 nh\u1eefng t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, t\u0103ng n\u1eb7ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh m\u1ee9c x\u1eed ph\u1ea1t th\u00edch h\u1ee3p.<\/span>
\n6. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n7. Tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt h\u00ecnh s\u1ef1 v\u00e0 ph\u00e1p lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/span>
\n\u0110i\u1ec1u 105. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf<\/span>
\n1. C\u00e1c h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf bao g\u1ed3m:<\/span>
\na) N\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf sau ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; <\/span>
\nb) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong kho\u1ea3ng th\u1eddi gian ch\u00edn m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 5 \u0110i\u1ec1u 32 c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt n\u00e0y; <\/span>
\nc) N\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n ph\u1ea3i n\u1ed9p t\u1edd khai h\u1ea3i quan \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y x\u1eed l\u00fd h\u00e0ng ho\u00e1 kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 32 c\u1ee7a Lu\u1eadt n\u00e0y; <\/span>
\nd) Khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span>
\n\u0111) Vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf;<\/span>
\ne) Vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf. <\/span>
\n2. Kh\u00f4ng x\u1eed l\u00fd vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\n3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf .<\/span>
\n\u0110i\u1ec1u 106. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t 0,05% m\u1ed7i ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span>
\n2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p ho\u1eb7c kh\u00f4ng khai thu\u1ebf n\u1ebfu t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eb1ng c\u00e1ch n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n th\u00ec b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, nh\u01b0ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf.<\/span>
\n\u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, thanh tra m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n ra nh\u1eefng sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, nh\u01b0ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf.<\/span>
\n3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft. <\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p sau ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/span>
\n\u0110i\u1ec1u 107. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n <\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0ng khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c khai sai nh\u01b0ng kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u 108 c\u1ee7a Lu\u1eadt n\u00e0y d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t 10% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n v\u00e0 ph\u1ea1t ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n. <\/span>
\n\u0110i\u1ec1u 108. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf sau \u0111\u00e2y th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 b\u1ecb ph\u1ea1t t\u1eeb 1 \u0111\u1ebfn 3 l\u1ea7n s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n:<\/span>
\n1. Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf; kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf; n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau ch\u00edn m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 5 \u0110i\u1ec1u 32 c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\n2. Kh\u00f4ng ghi ch\u00e9p trong s\u1ed5 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\n3. Kh\u00f4ng xu\u1ea5t ho\u00e1 \u0111\u01a1n khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c ghi gi\u00e1 tr\u1ecb tr\u00ean ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb thanh to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n;<\/span>
\n4. S\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 h\u1ea1ch to\u00e1n h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o trong ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c l\u00e0m t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/span>
\n5. S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng h\u1ee3p ph\u00e1p kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh sai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/span>
\n6. Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan trong th\u1eddi gian s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span>
\n7. C\u1ed1 \u00fd kh\u00f4ng k\u00ea khai ho\u1eb7c khai sai v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n8. C\u1ea5u k\u1ebft v\u1edbi ng\u01b0\u1eddi g\u1eedi h\u00e0ng \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n thu\u1ebf;<\/span>
\n9. S\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang v\u1edbi m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 109. Th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 103 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh. <\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 v\u00e0 4 \u0110i\u1ec1u 103 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c \u0111i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan thu\u1ed9c T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 110. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 hai n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. <\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, h\u00e0nh vi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf, khai thi\u1ebfu ngh\u0129a v\u1ee5 thu\u1ebf, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 n\u0103m n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span>
\n3. Qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n\u0110i\u1ec1u 111. Mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span>
\n1. Ng\u01b0\u1eddi b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p g\u1eb7p thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c. <\/span>
\n2. Kh\u00f4ng mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. <\/span>
\n3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c mi\u1ec5n x\u1eed ph\u1ea1t.<\/span>
\n\u0110i\u1ec1u 112. X\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf, ho\u00e0n thu\u1ebf sai do l\u1ed7i c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span>
\n\u0110i\u1ec1u 113. X\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf <\/span>
\n1. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf g\u00e2y phi\u1ec1n h\u00e0, kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n2. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf thi\u1ebfu tinh th\u1ea7n tr\u00e1ch nhi\u1ec7m ho\u1eb7c x\u1eed l\u00fd sai quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, n\u1ebfu g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n3. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u1ec3 th\u00f4ng \u0111\u1ed3ng, bao che cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n4. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf l\u1ee3i l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p, chi\u1ebfm d\u1ee5ng, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 v\u00e0 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng cho Nh\u00e0 n\u01b0\u1edbc to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t \u0111\u00e3 s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p, chi\u1ebfm d\u1ee5ng, chi\u1ebfm \u0111o\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n\u0110i\u1ec1u 114. X\u1eed l\u00fd vi ph\u1ea1m \u0111\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, ng\u01b0\u1eddi b\u1ea3o l\u00e3nh n\u1ed9p ti\u1ec1n thu\u1ebf<\/span>
\n1. Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m tr\u00edch chuy\u1ec3n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\na) Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 ho\u1eb7c \u0111\u00e3 tr\u00edch chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng v\u1eabn kh\u00f4ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\nb) Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 d\u01b0 \u0111\u1ee7 ho\u1eb7c th\u1eeba so v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0ng ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3 b\u1ecb ph\u1ea1t s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n kh\u00f4ng tr\u00edch chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n2. Ng\u01b0\u1eddi b\u1ea3o l\u00e3nh vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. <\/span>
\n\u0110i\u1ec1u 115. X\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan <\/span>
\n1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u00f3 h\u00e0nh vi th\u00f4ng \u0111\u1ed3ng, bao che ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec tu\u1ef3 theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m m\u00e0 b\u1ecb x\u1eed l\u00fd h\u00e0nh ch\u00ednh ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u01b0\u01a1ng XIII<\/span><\/strong>
\nKHI\u1ebeU N\u1ea0I, T\u1ed0 C\u00c1O, KH\u1edeI KI\u1ec6N<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 116. Khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o<\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c xem x\u00e9t l\u1ea1i quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, h\u00e0nh vi h\u00e0nh ch\u00ednh c\u1ee7a c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng quy\u1ebft \u0111\u1ecbnh ho\u1eb7c h\u00e0nh vi \u0111\u00f3 tr\u00e1i ph\u00e1p lu\u1eadt, x\u00e2m ph\u1ea1m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a m\u00ecnh.<\/span>
\n2. C\u00f4ng d\u00e2n c\u00f3 quy\u1ec1n t\u1ed1 c\u00e1o c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span>
\n3. Th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o.<\/span>
\n\u0110i\u1ec1u 117. Kh\u1edfi ki\u1ec7n<\/span>
\nVi\u1ec7c kh\u1edfi ki\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft c\u00e1c v\u1ee5 \u00e1n h\u00e0nh ch\u00ednh.<\/span>
\n\u0110i\u1ec1u 118. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 thu\u1ebf<\/span>
\n1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c khi\u1ebfu n\u1ea1i v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ph\u1ea3i xem x\u00e9t, gi\u1ea3i quy\u1ebft trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o.<\/span>
\n2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c khi\u1ebfu n\u1ea1i v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c khi\u1ebfu n\u1ea1i; n\u1ebfu ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i t\u1eeb ch\u1ed1i cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u th\u00ec c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i xem x\u00e9t gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span>
\n3. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf, s\u1ed1 ti\u1ec1n ph\u1ea1t thu kh\u00f4ng \u0111\u00fang cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, b\u00ean th\u1ee9 ba trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u01b0\u01a1ng XIV<\/span><\/strong>
\n\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 119. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span>
\n1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 07 n\u0103m 2007.<\/span>
\n2. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf trong c\u00e1c lu\u1eadt, ph\u00e1p l\u1ec7nh v\u1ec1 thu\u1ebf v\u00e0 Lu\u1eadt h\u1ea3i quan m\u00e0 Lu\u1eadt n\u00e0y c\u00f3 quy \u0111\u1ecbnh.<\/span>
\n\u0110i\u1ec1u 120. Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u 9, 19, 27, 30, 31, 32, 42, 43, 49, 60, 62, 72, 76, 89, 90, 91, 99, 104, 105, 111 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 thi h\u00e0nh Lu\u1eadt n\u00e0y.<\/span>
\n Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XI, k\u1ef3 h\u1ecdp th\u1ee9 10 th\u00f4ng qua ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006.<\/span><\/p>\n

CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/span>
\n(\u0110\u00e3 k\u00fd)<\/span>
\nNguy\u1ec5n Ph\u00fa Tr\u1ecdng<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Lu\u1eadt s\u1ed1 78\/2006\/QH11 – Lu\u1eadt qu\u1ea3n l\u00fd Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/11\/2006 K\u1ef3 h\u1ee3p th\u1ee9 10 Qu\u1ed1c h\u1ed9i kh\u00f3a 11. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1572],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12627"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12627"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12627\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12627"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}