{"id":15949,"date":"2015-10-21T14:56:25","date_gmt":"2015-10-21T14:56:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=15949"},"modified":"2015-10-21T08:55:58","modified_gmt":"2015-10-21T08:55:58","slug":"quy-trinh-kiem-tra-hoa-don-tai-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=15949","title":{"rendered":"Quy tr\u00ecnh ki\u1ec3m tra ho\u00e1 \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p, c\u0169ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p mang h\u1ed3 s\u01a1 l\u00ean c\u01a1 quan thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra. K\u1ebf to\u00e1n Centax xin chia s\u1ebb Quy tr\u00ecnh ki\u1ec3m tra ho\u00e1 \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf ban h\u00e0nh n\u0103m 2015 theo quy\u1ebft \u0111\u1ecbnh1403\/Q\u0110-TCT<\/span><\/p>\n

1. Thu th\u1eadp, khai th\u00e1c th\u00f4ng tin \u0111\u1ec3 ki\u1ec3m tra h\u1ed3 s\u01a1, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u1ea1o in ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/p>\n

1.1. B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

\u2013 Thu th\u1eadp, khai th\u00e1c v\u00e0 ph\u00e2n t\u00edch c\u00e1c th\u00f4ng tin t\u1eeb c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n. L\u1eadp danh s\u00e1ch t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n g\u1eedi c\u00e1c lo\u1ea1i b\u00e1o c\u00e1o ch\u1eadm; B\u00e1o c\u00e1o c\u00f3 n\u1ed9i dung, s\u1ed1 li\u1ec7u sai l\u1ec7ch so v\u1edbi n\u1ed9i dung s\u1ed1 li\u1ec7u c\u1ee7a c\u01a1 quan Thu\u1ebf qu\u1ea3n l\u00fd.<\/span>
\n \u2013 Nh\u1eadn d\u1ea1ng, ph\u00e1t hi\u1ec7n c\u00e1c h\u1ed3 s\u01a1 c\u00f3 d\u1ea5u hi\u1ec7u nghi v\u1ea5n v\u1ec1 t\u1ea1o, in, ph\u00e1t h\u00e0nh qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 chuy\u1ec3n cho b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n.<\/span>
\n \u2013 Th\u1eddi gian chuy\u1ec3n c\u00e1c h\u1ed3 s\u01a1 c\u00f3 d\u1ea5u hi\u1ec7u nghi v\u1ea5n cho b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 sau 20 ng\u00e0y so v\u1edbi quy \u0111\u1ecbnh th\u1eddi gian g\u1eedi h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn C\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

1.2. B\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

S\u1eed d\u1ee5ng d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh v\u00e0 nh\u1eefng d\u1eef li\u1ec7u th\u00f4ng tin kh\u00e1c (n\u1ebfu c\u00f3) v\u1ec1 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra v\u1edbi c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o do b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd \u1ea5n ch\u1ec9 chuy\u1ec3n sang. Qua \u0111\u00f3, \u0111\u00e1nh gi\u00e1 l\u1ef1a ch\u1ecdn h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n c\u00f3 r\u1ee7i ro vi ph\u1ea1m v\u1ec1 t\u1ea1o, in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c ki\u1ec3m tra.<\/span><\/p>\n

2. C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 thu th\u1eadp, khai th\u00e1c th\u00f4ng tin t\u1ea1i \u0111i\u1ec3m 1 n\u00eau tr\u00ean, b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n l\u1ef1a ch\u1ecdn v\u00e0 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra v\u1ec1 vi\u1ec7c t\u1ea1o, in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i tr\u1ee5 s\u1edf C\u01a1 quan Thu\u1ebf:<\/span><\/p>\n

2.1. L\u1ef1a ch\u1ecdn h\u1ed3 s\u01a1 c\u00f3 r\u1ee7i ro, sai s\u00f3t:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ed1i thi\u1ec3u m\u1ed9t l\u1ea7n trong kho\u1ea3ng th\u1eddi gian 01 n\u0103m t\u00e0i ch\u00ednh;<\/span>
\n b) N\u1ed9i dung b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 in; b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n; b\u00e1o c\u00e1o m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1ea1i C\u01a1 quan Thu\u1ebf;<\/span>
\n c) C\u00e1c doanh nghi\u1ec7p thu\u1ed9c ti\u1ebft \u0111, Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n:<\/span>
\n \u2013 Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.<\/span>
\n \u2013 Doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u sau:<\/span>
\n + Kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t sau: nh\u00e0 m\u00e1y; x\u01b0\u1edfng s\u1ea3n xu\u1ea5t; kho h\u00e0ng; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; c\u1eeda h\u00e0ng v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t kh\u00e1c.<\/span>
\n + Doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c khai th\u00e1c \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi.<\/span>
\n + Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qua ng\u00e2n h\u00e0ng \u0111\u00e1ng ng\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/span>
\n + Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c m\u00e0 ch\u1ee7 c\u00e1c doanh nghi\u1ec7p n\u00e0y c\u00f3 m\u1ed1i quan h\u1ec7 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t ho\u1eb7c quan h\u1ec7 li\u00ean k\u1ebft s\u1edf h\u1eefu ch\u00e9o chi\u1ebfm t\u1ef7 tr\u1ecdng tr\u00ean 50% tr\u00ean t\u1ed5ng doanh thu kinh doanh tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m quy\u1ebft to\u00e1n.<\/span>
\n + Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u00ea theo quy \u0111\u1ecbnh: Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 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 k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh theo gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh; ngh\u1ec9 kinh doanh qu\u00e1 th\u1eddi h\u1ea1n \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ngh\u1ec9 kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai thu\u1ebf; kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf ki\u1ec3m tra kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa, t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p.<\/span>
\n + Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p b\u1ecb kh\u1edfi t\u1ed1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf, t\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n + Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh t\u1eeb 2 l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 th\u00e1ng m\u00e0 kh\u00f4ng khai b\u00e1o theo quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf \u1edf n\u01a1i \u0111\u0103ng k\u00fd m\u1edbi theo quy \u0111\u1ecbnh.<\/span>
\n + Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng kh\u00e1c theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2.2. Ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

a) T\u1ed5ng h\u1ee3p nh\u1eefng h\u1ed3 s\u01a1 c\u00f3 r\u1ee7i ro, sai s\u00f3t t\u1ea1i c\u00e1c ti\u1ebft a, b \u0111i\u1ec3m 2.1, m\u1ee5c I n\u00eau tr\u00ean \u0111\u1ec3 \u0111\u01b0a v\u00e0o danh s\u00e1ch k\u1ebf ho\u1ea1ch c\u00e1c h\u1ed3 s\u01a1 ki\u1ec3m tra vi\u1ec7c t\u1ea1o, in. ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf C\u01a1 quan Thu\u1ebf theo m\u1eabu s\u1ed1 01\/KTH\u0110 ban h\u00e0nh k\u00e8m theo quy tr\u00ecnh n\u00e0y.<\/span>
\n b) L\u1eadp danh s\u00e1ch c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 r\u1ee7i ro t\u1ea1i ti\u1ebft c, \u0111i\u1ec3m 2.1, m\u1ee5c I n\u00eau tr\u00ean b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 cho b\u1ed9 ph\u1eadn Ki\u1ec3m tra (ho\u1eb7c b\u1ed9 ph\u1eadn Thanh tra) C\u1ee5c Thu\u1ebf theo m\u1eabu s\u1ed1 02\/KTH\u0110 ban h\u00e0nh k\u00e8m theo quy tr\u00ecnh n\u00e0y \u0111\u1ec3 \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra ho\u1eb7c thanh tra ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf, k\u1ebft h\u1ee3p v\u1edbi n\u1ed9i dung ki\u1ec3m tra, thanh tra h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n c) L\u1eadp danh s\u00e1ch c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecf \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh t\u1ef1 ngh\u1ec9 kinh doanh kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu s\u1ed1 03\/KTH\u0110 ban h\u00e0nh k\u00e8m theo quy tr\u00ecnh n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh, l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ra th\u00f4ng b\u00e1o t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecf \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh, t\u1ef1 \u00fd ngh\u1ec9 kinh doanh.<\/span><\/p>\n

2.3. X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i tr\u1ee5 s\u1edf C\u01a1 quan Thu\u1ebf:<\/span><\/p>\n

C\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n n\u00eau t\u1ea1i \u0111i\u1ec3m 2.2, m\u1ee5c I tr\u00ean \u0111\u00e2y b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ed5 ch\u1ee9c l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n:<\/span>
\n \u2013 K\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n n\u0103m sau ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp xong tr\u01b0\u1edbc ng\u00e0y 01\/12 n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf ph\u00ea duy\u1ec7t tr\u01b0\u1edbc ng\u00e0y 10\/12 h\u00e0ng n\u0103m;<\/span>
\n \u2013 K\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c b\u1ed5 sung h\u00e0ng qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 sau 40 ng\u00e0y so v\u1edbi quy \u0111\u1ecbnh th\u1eddi gian g\u1eedi b\u00e1o c\u00e1o in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ebfn C\u01a1 quan Thu\u1ebf.<\/span>
\n \u2013 H\u1ed3 s\u01a1 tr\u00ecnh l\u00e3nh \u0111\u1ea1o C\u01a1 quan Thu\u1ebf duy\u1ec7t k\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebf ho\u1ea1ch b\u1ed5 sung ki\u1ec3m tra h\u00f3a \u0111\u01a1n g\u1ed3m:<\/span>
\n + Danh s\u00e1ch c\u00e1c t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n ki\u1ec3m tra v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf C\u01a1 quan Thu\u1ebf (theo m\u1eabu s\u1ed1 01\/KTH\u0110 ban h\u00e0nh k\u00e8m theo quy tr\u00ecnh n\u00e0y);<\/span>
\n + T\u1edd tr\u00ecnh \u0111\u1ec1 ngh\u1ecb l\u00e3nh \u0111\u1ea1o ph\u00ea duy\u1ec7t k\u1ebf ho\u1ea1ch ho\u1eb7c b\u1ed5 sung k\u1ebf ho\u1ea1ch.<\/span>
\n + C\u00e1c t\u00e0i li\u1ec7u nghi v\u1ea5n, r\u1ee7i ro k\u00e8m theo.<\/span><\/p>\n

3. N\u1ed9i dung ki\u1ec3m tra h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1o, in ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i C\u01a1 quan Thu\u1ebf theo k\u1ebf ho\u1ea1ch.<\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf k\u1ebf ho\u1ea1ch ki\u1ec3m tra h\u00f3a \u0111\u01a1n (ho\u1eb7c k\u1ebf ho\u1ea1ch b\u1ed5 sung) \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

3.1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

\u2013 Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a qu\u00fd n\u00e0y (ho\u1eb7c th\u00e1ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i b\u00e1o c\u00e1o th\u00e1ng) v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau trong h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a qu\u00fd tr\u01b0\u1edbc (ho\u1eb7c th\u00e1ng tr\u01b0\u1edbc) nh\u01b0: s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n t\u1ed3n k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang; s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh; s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng; s\u1ed1 h\u00f3a \u0111\u01a1n h\u1ee7y, m\u1ea5t, h\u1ecfng\u2026<\/span>
\n \u2013 Ki\u1ec3m tra t\u00ednh li\u00ean t\u1ee5c, logic c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n xu\u1ea5t d\u00f9ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u00e1t hi\u1ec7n t\u00ecnh tr\u1ea1ng s\u1eed d\u1ee5ng c\u00e1ch s\u1ed1 h\u00f3a \u0111\u01a1n, tr\u00f9ng h\u00f3a \u0111\u01a1n.<\/span>
\n \u2013 \u0110\u1ed1i chi\u1ebfu c\u00e1c b\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 b\u00e1o c\u00e1o t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n xem c\u00f3 ph\u00f9 h\u1ee3p kh\u00f4ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n t\u1ea1i C\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u1ef1 in h\u00f3a \u0111\u01a1n ho\u1eb7c vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ea1o, in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m b\u00e1o c\u00e1o Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3.2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in:<\/span><\/p>\n

\u2013 Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span>
\n \u2013 Ki\u1ec3m tra c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span>
\n \u2013 Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n c\u1ee7a qu\u00fd n\u00e0y v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau trong b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n c\u1ee7a qu\u00fd tr\u01b0\u1edbc.<\/span>
\n \u2013 Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u thu th\u1eadp t\u1eeb h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n \u2013 Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n v\u1edbi c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u thu th\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ho\u1eb7c vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 in \u1ea5n h\u00f3a \u0111\u01a1n th\u00ec c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3.3. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n t\u1ea1i C\u01a1 quan Thu\u1ebf.<\/span><\/p>\n

\u2013 Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c th\u00f4ng tin ghi trong \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n.<\/span>
\n \u2013 Ki\u1ec3m tra s\u1ed5 mua h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c C\u01a1 quan Thu\u1ebf c\u1ea5p.<\/span>
\n \u2013 Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu h\u1ecd t\u00ean, s\u1ed1 ch\u1ee9ng minh th\u01b0 nh\u00e2n d\u00e2n c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n v\u1edbi h\u1ecd t\u00ean, s\u1ed1 ch\u1ee9ng minh th\u01b0 ghi trong \u0111\u01a1n ho\u1eb7c trong gi\u1ea5y gi\u1edbi thi\u1ec7u ho\u1eb7c gi\u1ea5y \u1ee7y quy\u1ec1n.<\/span>
\n \u2013 Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u0103ng k\u00fd mua l\u1ea7n tr\u01b0\u1edbc \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a l\u1ea7n mua tr\u01b0\u1edbc \u0111\u00f3.<\/span>
\n \u2013 Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 s\u1eed d\u1ee5ng k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n

4. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan Thu\u1ebf<\/span><\/p>\n

4.1. K\u1ebft th\u00fac ki\u1ec3m tra m\u1ed7i h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n ph\u1ea3i nh\u1eadn x\u00e9t h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n (theo m\u1eabu s\u1ed1 04\/KTH\u0110 k\u00e8m theo quy tr\u00ecnh n\u00e0y).<\/span><\/p>\n

4.2. X\u1eed l\u00fd sau khi nh\u1eadn x\u00e9t h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

4.2.1. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n khai \u0111\u1ea7y \u0111\u1ee7 ch\u1ec9 ti\u00eau; \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u tr\u00ean h\u1ed3 s\u01a1; kh\u00f4ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec b\u1ea3n nh\u1eadn x\u00e9t h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u l\u1ea1i c\u00f9ng v\u1edbi h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

4.2.2. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n ph\u00e1t hi\u1ec7n th\u1ea5y c\u00f3 sai s\u00f3t ch\u01b0a \u0111\u00fang, kh\u00f4ng ch\u00ednh x\u00e1c c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n l\u1eadp danh s\u00e1ch b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf ban h\u00e0nh 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 (M\u1eabu 01\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh). Trong th\u1eddi h\u1ea1n n\u0103m (05) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n, c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

Th\u1eddi h\u1ea1n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u \u0111\u01b0\u1ee3c ghi trong th\u00f4ng b\u00e1o kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf k\u00fd th\u00f4ng b\u00e1o.<\/span>
\n X\u1eed l\u00fd gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1:<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang quy \u0111\u1ecbnh th\u00ec t\u00e0i li\u1ec7u b\u1ed5 sung ho\u1eb7c bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c (n\u1ebfu l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp) \u0111\u01b0\u1ee3c l\u01b0u l\u1ea1i c\u00f9ng v\u1edbi h\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3.<\/span>
\n \u2013 Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng gi\u1ea3i tr\u00ecnh th\u00ec c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf ra quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 t\u00ecnh h\u00ecnh t\u1ea1o, in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

4.2.3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn C\u01a1 quan Thu\u1ebf gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u theo th\u00f4ng b\u00e1o c\u1ee7a C\u01a1 quan Thu\u1ebf, c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c(M\u1eabu 02\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/span><\/p>\n

4.3. Th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh khi c\u00f4ng ch\u1ee9c ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf ra th\u00f4ng b\u00e1o y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 nh\u01b0 sau:<\/span><\/p>\n

\u2013 T\u1edd tr\u00ecnh l\u00e3nh \u0111\u1ea1o C\u01a1 quan Thu\u1ebf;<\/span>
\n \u2013 D\u1ef1 th\u1ea3o th\u00f4ng b\u00e1o;<\/span>
\n \u2013 B\u1ea3n nh\u1eadn x\u00e9t k\u1ebft qu\u1ea3 ki\u1ec3m tra s\u01a1 b\u1ed9;<\/span>
\n \u2013 H\u1ed3 s\u01a1, b\u00e1o c\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan.<\/span><\/p>\n

4.4. \u0110\u1ed1i v\u1edbi nh\u1eefng h\u1ed3 s\u01a1 c\u00f3 d\u1ea5u hi\u1ec7u t\u1ea1o v\u00e0 in h\u00f3a \u0111\u01a1n gi\u1ea3, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n th\u00ec l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c b\u00e1o c\u00e1o l\u00e3nh \u0111\u1ea1o b\u1ed9 ph\u1eadn ch\u1ee7 tr\u00ec ki\u1ec3m tra h\u00f3a \u0111\u01a1n tr\u00ecnh Th\u1ee7 tr\u01b0\u1edfng C\u01a1 quan Thu\u1ebf chuy\u1ec3n cho thanh tra C\u1ee5c Thu\u1ebf ti\u1ebfn h\u00e0nh c\u00f4ng t\u00e1c thanh tra ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf (k\u1ebft h\u1ee3p v\u1edbi n\u1ed9i dung thanh tra h\u00f3a \u0111\u01a1n) t\u1ea1i tr\u1ee5 s\u1edf Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 ki\u1ec3m tra h\u00f3a \u0111\u01a1n t\u1ea1i doanh nghi\u1ec7p, c\u0169ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u doanh nghi\u1ec7p mang h\u1ed3 s\u01a1 l\u00ean c\u01a1 quan thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra. K\u1ebf to\u00e1n Centax xin chia s\u1ebb Quy tr\u00ecnh ki\u1ec3m tra ho\u00e1 \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf ban h\u00e0nh n\u0103m 2015 theo quy\u1ebft \u0111\u1ecbnh1403\/Q\u0110-TCT<\/p>\n","protected":false},"author":7,"featured_media":16003,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1965],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15949"}],"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=15949"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/15949\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16003"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15949"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}