{"id":15542,"date":"2015-10-14T03:33:39","date_gmt":"2015-10-14T03:33:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15542"},"modified":"2015-10-14T09:30:10","modified_gmt":"2015-10-14T09:30:10","slug":"thong-tu-so-372010tt-btc-huong-dan-ve-viec-phat-hanh-su-dung-quan-ly-chung-tu-khau-tru-thue-thu-nhap-ca-nhan-tu-in-tren-may-tinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15542","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh"},"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

\"Th\u00f4ng<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP ng\u00e0y 08 th\u00e1ng 9 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 89\/2002\/N\u0110-CP ng\u00e0y 07 th\u00e1ng 11 n\u0103m 2002 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n;<\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh (sau \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb) nh\u01b0 sau:<\/span><\/p>\n

PH\u1ea6N A – NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/h2>\n

\u0110i\u1ec1u 1. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng <\/strong><\/span><\/h2>\n

T\u1ed5 ch\u1ee9c tr\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y \u0111\u01b0\u1ee3c t\u1ef1 in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u1ec3 c\u1ea5p cho c\u00e1 nh\u00e2n b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span><\/p>\n

– C\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

– \u0110\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– C\u00f3 trang thi\u1ebft b\u1ecb m\u00e1y t\u00ednh v\u00e0 ph\u1ea7n m\u1ec1m b\u1ea3o v\u1ec7;<\/span><\/p>\n

– Trong th\u1eddi gian 01 n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf t\u1eeb 02 l\u1ea7n tr\u1edf l\u00ean;<\/span><\/p>\n

\u0110i\u1ec1u 2. M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in <\/strong><\/span><\/h2>\n

– N\u1ed9i dung ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau theo m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb chu\u1ea9n \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ph\u1ea3i c\u00f3 k\u00fd hi\u1ec7u v\u00e0 k\u00fd hi\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t in hoa (A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y), k\u00fd hi\u1ec7u g\u1ed3m 02 ch\u1eef c\u00e1i v\u00e0 n\u0103m in ph\u00e1t h\u00e0nh. (V\u00ed d\u1ee5: AB\/2010\/T, trong \u0111\u00f3 AB l\u00e0 k\u00fd hi\u1ec7u; 2010 l\u00e0 n\u0103m ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb; T l\u00e0 ch\u1ee9ng t\u1eeb t\u1ef1 in).<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c theo d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 07 ch\u1eef s\u1ed1 trong 01 k\u00fd hi\u1ec7u.<\/span><\/p>\n

– M\u1ed7i s\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb g\u1ed3m 02 li\u00ean:<\/span><\/p>\n

Li\u00ean 1:<\/strong> L\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

Li\u00ean 2:<\/strong> Giao cho ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf.<\/span><\/p>\n

– Nh\u1eefng n\u1ed9i dung \u0111\u1eb7c th\u00f9, bi\u1ec3u t\u01b0\u1ee3ng c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u1ea7n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb in song ng\u1eef th\u00ec in ti\u1ebfng Vi\u1ec7t tr\u01b0\u1edbc, ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i sau.<\/span><\/p>\n

PH\u1ea6N B – <\/span>NH\u1eeeNG QUY \u0110\u1ecaNH V\u1ec0 PH\u00c1T H\u00c0NH, <\/span><\/span><\/h2>\n

S\u1eec D\u1ee4NG, QU\u1ea2N L\u00dd CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea T\u1ef0 IN TR\u00caN M\u00c1Y T\u00cdNH<\/span><\/h2>\n

\u0110i\u1ec1u 3. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u00e0 l\u01b0u h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in <\/strong><\/span><\/h2>\n

1. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in<\/strong><\/span><\/p>\n

a. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 cho C\u1ee5c thu\u1ebf t\u1ec9nh\/th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh. H\u1ed3 s\u01a1 bao g\u1ed3m c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd sau:<\/span><\/p>\n

– C\u00f4ng v\u0103n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in (theo m\u1eabu \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

– M\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb d\u1ef1 ki\u1ebfn t\u1ef1 in theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u00a0– Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 x\u00e1c nh\u1eadn sao y b\u1ea3n ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp;<\/span><\/p>\n

– Gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1eeb m\u00e1y t\u00ednh.<\/span><\/p>\n

b. Trong th\u1eddi h\u1ea1n 05 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 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb t\u1ef1 in h\u1ee3p l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u0111\u01a1n v\u1ecb, ra th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn vi\u1ec7c \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec th\u00f4ng b\u00e1o n\u00eau r\u00f5 l\u00fd do kh\u00f4ng ch\u1ea5p thu\u1eadn \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp bi\u1ebft.<\/span><\/p>\n

2. Th\u00f4ng b\u00e1o l\u01b0u h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb<\/strong><\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn c\u1ee7a C\u1ee5c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ea1i tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c c\u1ee7a m\u00ecnh. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ph\u1ea3i n\u00eau r\u00f5 v\u1ec1 h\u00ecnh th\u1ee9c, k\u00edch th\u01b0\u1edbc, l\u00f4 g\u00f4 c\u1ee7a m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

\u0110i\u1ec1u 4. S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in<\/strong><\/span><\/h2>\n

1. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp t\u1ea1i \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh v\u00e0 c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

2. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ph\u1ea3i s\u1eed d\u1ee5ng theo \u0111\u00fang th\u1ee9 t\u1ef1, t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn (t\u1eeb ng\u00e0y 01 th\u00e1ng 01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m d\u01b0\u01a1ng l\u1ecbch), kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng b\u1ecf c\u00e1ch s\u1ed1 th\u1ee9 t\u1ef1, tr\u00f9ng s\u1ed1 li\u1ec7u, tr\u00f9ng k\u00fd hi\u1ec7u.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb l\u1eadp sai n\u1ed9i dung nh\u01b0ng ch\u01b0a giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n h\u1ee7y b\u1ecf ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb th\u00ec g\u1ea1ch ch\u00e9o \u0111\u1ec3 hu\u1ef7 b\u1ecf v\u00e0 ph\u1ea3i l\u01b0u \u0111\u1ea7y \u0111\u1ee7 c\u00e1c li\u00ean c\u1ee7a s\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai ph\u1ea3i l\u1eadp l\u1ea1i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thay th\u1ebf th\u00ec t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 n\u1ed9i dung sai, s\u1ed1, ng\u00e0y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u00e3 l\u1eadp sai c\u00f3 ch\u1eef k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp n\u1ed9p l\u1ea1i li\u00ean ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp sai (li\u00ean giao cho ng\u01b0\u1eddi b\u1ecb kh\u1ea5u tr\u1eeb) cho t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 l\u01b0u c\u00f9ng v\u1edbi bi\u00ean b\u1ea3n. Sau khi \u0111\u00e3 thu h\u1ed3i ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb l\u1eadp sai, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb m\u1edbi thay th\u1ebf \u0111\u1ec3 giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb hu\u1ef7 b\u1ecf.<\/span><\/p>\n

\u0110i\u1ec1u 5. B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in<\/strong><\/span><\/h2>\n

T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in tr\u00ean m\u00e1y vi t\u00ednh th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb nh\u01b0 sau:<\/span><\/p>\n

1. H\u00e0ng qu\u00fd th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb (theo ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y) ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb khi s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ph\u00e1 s\u1ea3n, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u00e3 ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ph\u00e1 s\u1ea3n, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

\u0110i\u1ec1u 6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in<\/strong><\/span><\/h2>\n

1. Khi thay \u0111\u1ed5i h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in, t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi C\u1ee5c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb v\u00e0 c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb m\u1edbi.<\/span><\/p>\n

2. Th\u1ef1c hi\u1ec7n m\u1edf s\u1ed5 s\u00e1ch theo d\u00f5i, b\u1ea3o qu\u1ea3n, l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u00e3 in, \u0111\u00e3 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 Thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 K\u1ebf to\u00e1n – th\u1ed1ng k\u00ea.<\/span><\/p>\n

3. Xu\u1ea5t tr\u00ecnh ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb \u0111\u00e3 s\u1eed d\u1ee5ng cho c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n khi ki\u1ec3m tra.<\/span><\/p>\n

4. B\u00e1o c\u00e1o s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n

5. L\u01b0u gi\u1eef d\u1eef li\u1ec7u v\u1ec1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 Lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 7. Tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><\/span><\/h2>\n

C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p ph\u1ea3i th\u1ef1c hi\u1ec7n theo d\u00f5i qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb t\u1ef1 in:<\/span><\/p>\n

1. L\u01b0u gi\u1eef h\u1ed3 s\u01a1: \u0110\u0103ng k\u00fd t\u1ef1 in ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp; c\u00f4ng v\u0103n ch\u1ea5p thu\u1eadn vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. Th\u1ef1c hi\u1ec7n hu\u1ef7 b\u1ecf hi\u1ec7u l\u1ef1c vi\u1ec7c ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb khi ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u01b0a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb ra s\u1eed d\u1ee5ng nh\u01b0ng c\u00f3 sai ph\u1ea1m.<\/span><\/p>\n

3. Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p v\u1edbi c\u00e1c t\u00e0i li\u1ec7u \u0111\u00e3 th\u1ec3 hi\u1ec7n trong c\u00e1c t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf, c\u00e1c b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

PH\u1ea6N C- T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 8.<\/strong> \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/strong><\/span><\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh sau 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd.<\/span><\/p>\n

2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
<\/td>\nKT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(\u0110\u00e3 k\u00fd)<\/em><\/strong><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 s\u1ed1 37\/2010\/TT-BTC H\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh. KTCentax lu\u00f4n b\u00ean b\u1ea1n<\/p>\n","protected":false},"author":7,"featured_media":15611,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1918,1919,1920],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15542"}],"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=15542"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15542\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15611"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15542"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}