{"id":13237,"date":"2015-09-12T08:54:36","date_gmt":"2015-09-12T08:54:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13237"},"modified":"2018-12-03T02:33:45","modified_gmt":"2018-12-03T02:33:45","slug":"quyet-dinh-12092015qd-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13237","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 1209\/2015\/Q\u0110-BTC v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a C\u01a1 quan Thu\u1ebf."},"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

\"Quy\u1ebft<\/p>\n

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

V\u1ec0 VI\u1ec6C TH\u00cd \u0110I\u1ec2M S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec C\u00d3 M\u00c3 X\u00c1C TH\u1ef0C C\u1ee6A C\u01a0 QUAN THU\u1ebe<\/span><\/p>\n

B\u1ed8 TR\u01af\u1edeNG B\u1ed8 T\u00c0I CH\u00cdNH<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20\/11\/2012;<\/em><\/span><\/p>\n

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

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH 11 ng\u00e0y 17\/6\/2003;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/05\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2007\/N\u0110-CP ng\u00e0y 15\/2\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1ec1 ch\u1eef k\u00fd s\u1ed1 v\u00e0 d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 106\/2011\/N\u0110-CP ng\u00e0y 23\/11\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2007\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 15\/02\/2007; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 170\/2013\/N\u0110-CP ng\u00e0y 13\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2007\/N\u0110-CP ng\u00e0y 15\/02\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 106\/2011\/N\u0110-CP ng\u00e0y 23\/11\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 27\/2007\/N\u0110-CP ng\u00e0y 23\/2\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2007\/N\u0110-CP ng\u00e0y 10\/4\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/05\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/em><\/span><\/p>\n

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

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

\u0110i\u1ec1u 1.<\/strong>\u00a0Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2.<\/strong>\u00a0\u00c1p d\u1ee5ng th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c) cho m\u1ed9t s\u1ed1 doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u00e0 th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i; th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m t\u1eeb th\u00e1ng 06\/2015 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2016. Tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m, T\u1ed5ng c\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh k\u1ebft qu\u1ea3 v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n tri\u1ec3n khai m\u1edf r\u1ed9ng.<\/span><\/p>\n

\u0110i\u1ec1u 3.<\/strong>\u00a0Doanh nghi\u1ec7p tham gia th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 4.<\/strong>\u00a0Giao T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p tham gia th\u00ed \u0111i\u1ec3m, quy \u0111\u1ecbnh chu\u1ea9n th\u00f4ng tin trao \u0111\u1ed5i c\u1ee7a h\u1ec7 th\u1ed1ng v\u00e0 ban h\u00e0nh Quy tr\u00ecnh qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c nh\u1eb1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u \u0111\u01a1n gi\u1ea3n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong vi\u1ec7c \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p ki\u1ec3m tra, b\u1ea3o v\u1ec7 h\u00f3a \u0111\u01a1n c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh; \u0110\u1ed3ng th\u1eddi, \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 5.<\/strong>\u00a0Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Tin h\u1ecdc v\u00e0 Th\u1ed1ng k\u00ea t\u00e0i ch\u00ednh, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 K\u1ebf ho\u1ea1ch \u2013 T\u00e0i ch\u00ednh, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ph\u00e1p ch\u1ebf, Ch\u00e1nh v\u0103n ph\u00f2ng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u1ee7 tr\u01b0\u1edfng c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c h\u1ec7 th\u1ed1ng Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

\"Quy\u1ebft<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Quy\u1ebft \u0111\u1ecbnh 1209\/2015\/Q\u0110-BTC – Th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng 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":[1651],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13237"}],"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=13237"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13237\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13237"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}