{"id":18076,"date":"2015-11-27T08:19:33","date_gmt":"2015-11-27T08:19:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18076"},"modified":"2016-12-06T08:22:02","modified_gmt":"2016-12-06T08:22:02","slug":"thong-tu-110-2015-tt-btc-cua-bo-tai-chinh-ban-hanh-ngay-28-thang-07-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18076","title":{"rendered":"Th\u00f4ng t\u01b0 110\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh ng\u00e0y 28 th\u00e1ng 07 n\u0103m 2015"},"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 t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 28 th\u00e1ng 07 n\u0103m 2015 B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 110\/2015\/TT-BTC<\/a> H\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong>. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c th\u1ee7 tu\u0323c ha\u0300nh chi\u0301nh v\u1ec1 thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch \u0111i\u1ec7n t\u1eed, bao g\u1ed3m: \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, hoa\u0300n thu\u00ea\u0301; ngo\u1ea1i tr\u1eeb giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u1edf kh\u00e2u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i c\u01a1 quan H\u1ea3i quan.\u00a0Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 10\/9\/2015. Thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 180\/2010\/TT-BTC<\/strong> ng\u00e0y 10\/11\/2010 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 35\/2013\/TT-BTC ng\u00e0y 01\/04\/2013.<\/span><\/p>\n

\"TT110-2015-TT-BTC\"<\/a><\/span><\/p>\n

 <\/p>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN GIAO D\u1ecaCH \u0110I\u1ec6N T\u1eec TRONG L\u0128NH V\u1ef0C THU\u1ebe<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 06 n\u0103m 2006;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 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 ng\u00e0y 20\/11\/2012; Lu\u1eadt s\u1ed1 71\/2014\/QH13 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26\/11\/2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 27\/2007\/N\u0110-CP ng\u00e0y 23\/02\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/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 <\/em>215\/2013\/N\u0110-CP ng\u00e0y 23\/12\/2013<\/em> 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

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

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf nh\u01b0 sau:<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span><\/p>\n

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1:<\/span><\/p>\n

a) Th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c thu\u0309 tu\u0323c ha\u0300nh chi\u0301nh thu\u00ea\u0301 theo quy \u0111i\u0323nh cu\u0309a Lu\u00e2\u0323t Qua\u0309n ly\u0301 thu\u00ea\u0301 b\u1eb1ng ph\u01b0\u01a1ng th\u01b0\u0301c giao d\u1ecbch \u0111i\u00ea\u0323n t\u01b0\u0309 bao g\u00f4\u0300m: \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, hoa\u0300n thu\u00ea\u0301 v\u00e0 ti\u1ebfp nh\u1eadn c\u00e1c h\u1ed3 s\u01a1, v\u0103n b\u1ea3n kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) Cung c\u00e2\u0301p ca\u0301c di\u0323ch vu\u0323 h\u00f4\u0303 tr\u01a1\u0323 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u0103\u0300ng ph\u01b0\u01a1ng th\u01b0\u0301c \u0111i\u00ea\u0323n t\u01b0\u0309 bao g\u00f4\u0300m: tra c\u1ee9u th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, g\u1eedi c\u00e1c th\u00f4ng ba\u0301o cu\u0309a c\u01a1 quan thu\u00ea\u0301 \u0111\u00f4\u0301i v\u01a1\u0301i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

c)Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn, th\u1ee7 t\u1ee5c, tr\u00ecnh t\u1ef1 k\u00fd th\u1ecfa thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf; th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u1edf kh\u00e2u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

3.T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/strong><\/span><\/p>\n

1. Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/em> l\u00e0 vi\u00ea\u0323c th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c thu\u0309 tu\u0323c ha\u0300nh chi\u0301nh thu\u00ea\u0301 theo quy \u0111i\u0323nh cu\u0309a Lu\u00e2\u0323t Qua\u0309n ly\u0301 thu\u00ea\u0301, cung c\u00e2\u0301p ca\u0301c di\u0323ch vu\u0323 h\u00f4\u0303 tr\u01a1\u0323 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u01b0\u0301c \u0111i\u00ea\u0323n t\u01b0\u0309 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/em> la\u0300 th\u00f4ng tin \u0111\u01b0\u1ee3c t\u1ea1o ra, g\u1eedi \u0111i, nh\u1eadn v\u00e0 l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf v\u00e0 tra c\u1ee9u th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00f4ng ba\u0301o cu\u0309a c\u01a1 quan thu\u00ea\u0301 \u0111\u00f4\u0301i v\u01a1\u0301i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 ch\u1ee9ng t\u1eeb gi\u1ea5y.<\/span><\/p>\n

3. M\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/em> l\u00e0 m\u1ed9t d\u00e3y c\u00e1c ky\u0301 t\u01b0\u0323 \u0111\u01b0\u1ee3c t\u1ea1o theo m\u1ed9t nguy\u00ean t\u1eafc th\u1ed1ng nh\u1ea5t \u0111\u1ec3 ghi nh\u1eadn ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.M\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed l\u00e0 duy nh\u1ea5t \u0111\u1ec3 nh\u1eadn bi\u1ebft, x\u00e1c \u0111\u1ecbnh, tra c\u1ee9u theo t\u1eebng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf,\u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n

4.T\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed<\/em> l\u00e0 t\u00ean v\u00e0 m\u1eadt kh\u1ea9u \u0111\u01b0\u1ee3c c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u0103ng nh\u1eadp v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf khi th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 tra c\u1ee9u c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, th\u00f4ng b\u00e1o \u0111\u00e3 nh\u1eadn\/g\u1eedi gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

5. M\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/em> l\u00e0 m\u1eadt kh\u1ea9u d\u00f9ng m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n (tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng th\u01b0 s\u1ed1) th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed. M\u1eadt kh\u1ea9u n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi t\u1eeb C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebfqua \u201ctin nh\u1eafn\u201d\u0111\u1ebfn s\u1ed1 \u0111i\u1ec7n tho\u1ea1i ho\u1eb7c \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

6. D\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/em> (sau \u0111\u00e2y g\u1ecdi l\u00e0 d\u1ecbch v\u1ee5 T-VAN) l\u00e0 d\u1ecbch v\u1ee5 truy\u1ec1n, nh\u1eadn, l\u01b0u tr\u1eef, ph\u1ee5c h\u1ed3i th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 thu\u1ebf gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

7. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/em>: l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

8. Ng\u00e2n h\u00e0ng<\/em> bao g\u1ed3m ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, ng\u00e2n h\u00e0ng 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span><\/p>\n

9. C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: <\/em>l\u00e0 \u0111i\u1ec3m truy c\u1eadp t\u1eadp trung, t\u00edch h\u1ee3p c\u00e1c th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf tr\u00ean n\u1ec1n t\u1ea3ng Web.<\/span><\/p>\n

\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong><\/span><\/p>\n

1. Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf ph\u1ea3i tu\u00e2n theo nguy\u00ean t\u1eafc r\u00f5 r\u00e0ng, c\u00f4ng b\u1eb1ng, trung th\u1ef1c, an to\u00e0n, hi\u1ec7u qu\u1ea3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2. Ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 \u0111a\u0303 th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed thi\u0300 pha\u0309i th\u01b0\u0323c hi\u00ea\u0323n ca\u0301c giao di\u0323ch kha\u0301c v\u1edbi c\u01a1 quan thu\u1ebf theo ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch kh\u00e1c v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c thu\u1ebf t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

4. M\u1ecdi th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eeb C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 tra c\u1ee9u c\u00e1c th\u00f4ng b\u00e1o qua t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c m\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed do C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 5. \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

1. C\u00f3 ch\u1ee9ng th\u01b0 s\u1ed1 \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng c\u1ea5p ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng th\u01b0 s\u1ed1.<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng giao d\u1ecbch v\u1edbi ng\u00e2n h\u00e0ng th\u00f4ng qua c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed (Internet, Mobile, ATM, POS va\u0300 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed kha\u0301c) m\u00e0 ng\u00e2n h\u00e0ng c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/p>\n

2. C\u00f3 kh\u1ea3 n\u0103ng truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng m\u1ea1ng Internet; c\u00f3 \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed, c\u00f3 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng(\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng th\u01b0 s\u1ed1) \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng \u0111\u1ec3 giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi ng\u00e2n h\u00e0ng m\u00e0 ng\u00e2n h\u00e0ng c\u00f3 quy \u0111\u1ecbnh kh\u00e1c).<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd nhi\u1ec1u ch\u1ee9ng th\u01b0 s\u1ed1 cho m\u1ed9t ho\u1eb7c nhi\u1ec1u th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf; \u0111\u0103ng k\u00fd nhi\u1ec1u t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed; \u0111\u0103ng k\u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u1ec3 nh\u1eadn m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed qua \u201ctin nh\u1eafn\u201d; \u0111\u0103ng k\u00fd m\u1ed9t \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c \u0111\u1ec3 nh\u1eadn t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng b\u00e1o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. Ngo\u00e0i ra, v\u1edbi m\u1ed7i th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u00eam m\u1ed9t \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 6. S\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng ch\u1ee9ng th\u01b0 s\u1ed1 do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng c\u1ea5p ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf th\u00ec \u0111\u1ea1i l\u00fd thu\u1ebf s\u1eed d\u1ee5ng ch\u1ee9ng th\u01b0 s\u1ed1 c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u1ec3 k\u00fd tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng th\u01b0 s\u1ed1 th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed do h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u1ec7 th\u1ed1ng c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ea5p.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng khi th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y ph\u1ea3i s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng ch\u1ee9ng th\u01b0 s\u1ed1 do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng c\u1ea5p ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p,c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.<\/span><\/p>\n

3. Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed tr\u00ean \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 k\u00fd \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 7. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1ed3m:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed: h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, h\u1ed3 s\u01a1 khai thu\u1ebf, h\u00f4\u0300 s\u01a1 hoa\u0300n thu\u00ea\u0301 v\u00e0 c\u00e1c h\u1ed3 s\u01a1, b\u00e1o c\u00e1o kh\u00e1c v\u1ec1 thu\u1ebf d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

b) Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed: gi\u1ea5y n\u1ed9p ti\u1ec1n ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf qua h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n

c) C\u00e1c v\u0103n b\u1ea3n, th\u00f4ng b\u00e1o kha\u0301c c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 d\u01b0\u01a1\u0301i da\u0323ng \u0111i\u00ea\u0323n t\u01b0\u0309.<\/span><\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00f3 c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo \u1edf d\u1ea1ng ch\u1ee9ng t\u1eeb gi\u1ea5y ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i sang d\u1ea1ng \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

3. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, th\u00f4ng b\u00e1o v\u00e0 c\u00e1c v\u0103n b\u1ea3n b\u1eb1ng gi\u1ea5y. Khi c\u1ea7n thi\u1ebft ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed sang ch\u1ee9ng t\u1eeb gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u00e3 k\u1ebft n\u1ed1i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf; s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf cung c\u1ea5p \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y.<\/span><\/p>\n

\u0110i\u1ec1u 8. Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ng\u00e0y T\u1ebft.<\/span><\/p>\n

2. Th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ghi tr\u00ean th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed (theo m\u1eabu s\u1ed1 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN). Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00ednh th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u1eed l\u00fd h\u00e0nh vi ch\u1eadm n\u1ed9p, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN g\u1eedi th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c l\u00fd do kh\u00f4ng nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t 15 ph\u00fat sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. Ng\u00e0y n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thay th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a m\u00ecnh t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thay x\u00e1c nh\u1eadn giao d\u1ecbch n\u1ed9p thu\u1ebf \u0111\u00e3 th\u00e0nh c\u00f4ng.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN g\u1eedi th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed (theo m\u1eabu s\u1ed1 05\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t 15 ph\u00fat sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb ng\u00e2n h\u00e0ng x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf th\u00e0nh c\u00f4ng ho\u1eb7c l\u00fd do n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u00e0nh c\u00f4ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 th\u1eddi gian n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed ghi tr\u00ean th\u00f4ng b\u00e1o g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n theo quy \u0111\u1ecbnh) v\u00e0 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 ph\u1ea3n h\u1ed3i, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin ti\u1ebfp nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c th\u00f4ng b\u00e1o \u0111\u00f4n \u0111\u1ed1c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi, g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

5. C\u0103n c\u1ee9 v\u00e0o th\u1eddi gian x\u00e1c nh\u1eadn n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed ghi tr\u00ean th\u00f4ng b\u00e1o g\u1eedi quaC\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c x\u00e1c nh\u1eadn \u0111\u00e3 n\u1ed9p thu\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng ghi tr\u00ean Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 9. X\u1eed l\u00fd s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p g\u1eb7p s\u1ef1 c\u1ed1 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf do l\u1ed7i h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c th\u00ec li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn h\u1ea1n n\u1ed9p h\u00f4\u0300 s\u01a1 thu\u00ea\u0301, n\u1ed9p thu\u1ebf m\u00e0 h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i ng\u00e2n h\u00e0ng. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong c\u00e1c k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n

2.Tr\u01b0\u1eddng h\u1ee3p do l\u1ed7i h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft, ph\u1ed1i h\u01a1\u0323p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh) v\u00e0 kh\u1eafc ph\u1ee5c nhanh nh\u1ea5t s\u1ef1 c\u1ed1, c\u00f3 bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf trong th\u1eddi gian ng\u1eafn nh\u1ea5t.<\/span><\/p>\n

3.Tr\u01b0\u1eddng h\u1ee3p l\u1ed7i do C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, n\u1ed9p thu\u1ebf th\u00ec T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o (theo m\u1eabu 02\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed (www.gdt.gov.vn) v\u00e0 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 s\u1ef1 c\u1ed1 c\u1ee7a h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, th\u1eddi gian h\u1ec7 th\u1ed1ng ti\u1ebfp t\u1ee5c v\u1eadn h\u00e0nh.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed trong ng\u00e0y ti\u1ebfp theo sau khi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p cho kho\u1ea3n n\u1ed9p c\u00f3 h\u1ea1n n\u1ed9p n\u1eb1m trong kho\u1ea3ng th\u1eddi gian h\u1ec7 th\u1ed1ng c\u00f3 s\u1ef1 c\u1ed1 theo th\u00f4ng b\u00e1o c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Vi\u1ec7c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\u0110i\u1ec1u 10. B\u1ea3o m\u1eadt th\u00f4ng tin<\/strong><\/span><\/p>\n

Vi\u1ec7c g\u1eedi, truy\u1ec1n, nh\u1eadn, trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o m\u1eadt theo Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin, Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u01a1 quan tham gia h\u1ec7 th\u1ed1ng trao \u0111\u1ed5i th\u00f4ng tin, d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt, ch\u00ednh x\u00e1c v\u00e0 to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh; c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p k\u1ef9 thu\u1eadt c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt, an to\u00e0n c\u1ee7a h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

\u0110i\u1ec1u 11. L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n do ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb gi\u1ea5y. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00ednh to\u00e0n v\u1eb9n v\u1ec1 th\u00f4ng tin c\u1ee7a h\u1ec7 th\u1ed1ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111ang l\u01b0u h\u00e0nh, th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef, cho \u0111\u1ebfn khi vi\u1ec7c h\u1ee7y ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ho\u00e0n to\u00e0n kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed kh\u00e1c th\u00ec m\u1edbi \u0111\u01b0\u1ee3c ti\u00eau h\u1ee7y.<\/span><\/p>\n

\u0110i\u1ec1u 12. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

1. Th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

2. \u0110\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

3. \u0110\u01b0\u1ee3c tra c\u1ee9u \u0111\u1ec3 xem, in to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

4. \u0110\u01b0\u1ee3c c\u00f4ng nh\u1eadn ho\u00e0n th\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong c\u00e1c giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan.<\/span><\/p>\n

5. \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf qua c\u00e1c h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00e1c c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n

6. C\u00f3 tr\u00e1ch nhi\u1ec7m chu\u1ea9n b\u1ecb, x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a m\u00ecnh ph\u1ee5c v\u1ee5 vi\u1ec7c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i v\u00e0 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

7. C\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o an to\u00e0n, b\u1ea3o m\u1eadt, \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/span><\/p>\n

8. C\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd ch\u1ee9ng th\u01b0 s\u1ed1 v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a ch\u1eef k\u00fd s\u1ed1 tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh.<\/span><\/p>\n

9. C\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, c\u1eadp nh\u1eadt, ph\u1ea3n h\u1ed3i c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n theo c\u00e1c h\u01b0\u1edbng d\u1eabn, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 13. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf<\/strong><\/span><\/p>\n

1. Th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3 \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c li\u00ean quan th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

3. X\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd d\u1eef li\u1ec7u thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o an ninh, an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 li\u00ean t\u1ee5c. Th\u1eddi gian d\u1eebng h\u1ec7 th\u1ed1ng \u0111\u1ec3 b\u1ea3o tr\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 2% t\u1ed5ng s\u1ed1 gi\u1edd cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c. Tr\u01b0\u1eddng h\u1ee3p d\u1eebng h\u1ec7 th\u1ed1ng \u0111\u1ec3 b\u1ea3o tr\u00ec ph\u1ea3i th\u00f4ng b\u00e1o tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed (www.gdt.gov.vn) v\u00e0 C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4. Cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, b\u1ed5 sung, ng\u1eebng giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, th\u00f4ng tin ph\u1ed1i h\u1ee3p thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u00e1c ng\u00e2n h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

5. X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i th\u00f4ng tin, cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan b\u1eb1ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

6. C\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c.<\/span><\/p>\n

7. G\u1eedi c\u00e1c th\u00f4ng tin ph\u1ea3n h\u1ed3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo c\u00e1c th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c l\u01b0u trong c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai th\u00e1c, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng, kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

\u0110i\u00ea\u0300u 14. Tra\u0301ch nhi\u00ea\u0323m c\u1ee7a c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb trong vi\u1ec7c qu\u1ea3n l\u00fd, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf<\/strong><\/span><\/p>\n

1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng trong vi\u1ec7c truy\u1ec1n, nh\u1eadn, x\u00e1c nh\u1eadn th\u00f4ng tin n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b) Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin danh m\u1ee5c t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

c) X\u1eed l\u00fd, \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u00e1c ng\u00e2n h\u00e0ng v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. Ng\u00e2n h\u00e0ng<\/span><\/p>\n

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n x\u1eed l\u00fd, \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

c) Truy\u1ec1n, nh\u1eadn th\u00f4ng tin t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, th\u00f4ng tin ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf m\u1ed9t c\u00e1ch k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c.<\/span><\/p>\n

d) H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. C\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb kh\u00e1c c\u00f3 li\u00ean quan<\/span><\/p>\n

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf trong vi\u1ec7c ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft, qu\u1ea3n l\u00fd, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf trong vi\u1ec7c k\u1ebft n\u1ed1i, trao \u0111\u1ed5i,truy\u1ec1n, nh\u1eadn th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

c) S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf cung c\u1ea5p \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/strong><\/span><\/p>\n

GIAO D\u1ecaCH V\u1edaI C\u01a0 QUAN THU\u1ebe B\u1eb0NG PH\u01af\u01a0NG TH\u1ee8C \u0110I\u1ec6N T\u1eec<\/strong><\/span><\/p>\n

M\u1ee5c 1. \u0110\u0102NG K\u00dd GIAO D\u1ecaCH V\u1edaI C\u01a0 QUAN THU\u1ebe B\u1eb0NG PH\u01af\u01a0NG TH\u1ee8C \u0110I\u1ec6N T\u1eec<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 15. \u0110\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf truy c\u1eadp v\u00e0o C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed(theo m\u1eabu s\u1ed1 01\/\u0110K-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebfg\u1eedi th\u00f4ng b\u00e1o(theo m\u1eabu s\u1ed1 03\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t 15 ph\u00fat sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn,C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi k\u00e8m th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed5i m\u1eadt kh\u1ea9u t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea7n \u0111\u1ea7u v\u00e0 thay \u0111\u1ed5i m\u1eadt kh\u1ea9u \u00edt nh\u1ea5t 06 (s\u00e1u) th\u00e1ng m\u1ed9t l\u1ea7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n, b\u1ea3o m\u1eadt.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3.<\/span><\/p>\n

M\u1ed7i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2\u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed,ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi ho\u00e0n th\u00e0nh vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u1edbi ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n

Ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu s\u1ed1 04\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3n \u0111\u0103ng k\u00fd c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p nh\u1eadn n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 ho\u00e0n ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd ho\u1eb7c li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, ng\u00e2n h\u00e0ng n\u01a1i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, h\u1ed7 tr\u1ee3.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y, th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 khai thu\u1ebf, n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ecbnh k\u1ef3 th\u1ef1c hi\u1ec7n truy c\u1eadp v\u00e0o C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 16. \u0110\u0103ng k\u00fd thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf truy c\u1eadp v\u00e0o C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf\u0111\u1ec3 c\u1eadp nh\u1eadt thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf(theo m\u1eabu s\u1ed1 02\/\u0110K-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin thay \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 03\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn th\u00f4ng tin \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, b\u1ed5 sung cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi th\u00f4ng tin thay \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u1ec3 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u1edbi ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 17. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u1eebng giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n truy c\u1eadp C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 khai b\u00e1o (theo m\u1eabu s\u1ed1 03\/\u0110K-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Sau khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd ng\u1eebng giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ng\u1eebng giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, g\u1eedi th\u00f4ng b\u00e1o(theo m\u1eabu 03\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y)v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd ng\u1eebng giao d\u1ecbch cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ng\u1eebng vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, \u0111\u1ed3ng th\u1eddi g\u1eedi th\u00f4ng b\u00e1o(theo m\u1eabu 03\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c ng\u1eebng giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh.<\/span><\/p>\n

3. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u1eebng giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c tra c\u1ee9u c\u00e1c th\u00f4ng tin c\u1ee7a giao d\u1ecbch \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc \u0111\u00f3 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n ho\u1eb7c m\u00e3 giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p cho \u0111\u1ebfn khi c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u00e0i kho\u1ea3n \u0111\u00f3 h\u1ebft hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y) th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd nh\u01b0 \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

M\u1ee5c 2. GIAO D\u1ecaCH \u0110I\u1ec6N T\u1eec TRONG \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 18. \u0110\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. \u0110\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed bao g\u1ed3m vi\u1ec7c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p).<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 ho\u1eb7c \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 19. \u0110\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p)th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qua C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n truy c\u1eadp v\u00e0o C\u00f4\u0309ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 khai T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u00e0 g\u1eedi k\u00e8m c\u00e1c h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

3. C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn v\u00e0 g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c khai tr\u00ean h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 ghi nh\u1eadn h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng nh\u1eadn h\u1ed3 s\u01a1 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

4. Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu s\u1ed1 06\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, trong th\u00f4ng b\u00e1o n\u00eau r\u00f5 th\u1eddi h\u1ea1n tr\u1ea3 k\u1ebft qu\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf b\u1ea3n gi\u1ea5y cho c\u01a1 quan thu\u1ebf khi \u0111\u1ebfn nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf b\u1ea3n gi\u1ea5y kh\u1edbp \u0111\u00fang v\u1edbi h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, c\u01a1 quan thu\u1ebf tr\u1ea3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf b\u1ea3n gi\u1ea5y kh\u00f4ng kh\u1edbp \u0111\u00fang v\u1edbi h\u1ed3 s\u01a1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Sau khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 ho\u1eb7c \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu s\u1ed1 06\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 ho\u1eb7c th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf\u0111\u1ebfn \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Sau khi c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 20. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf kh\u00e1c<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf kh\u00e1c(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p)th\u1ef1c hi\u1ec7n truy c\u1eadp v\u00e0o C\u00f4\u0309ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 khai, g\u1eedi c\u00e1c h\u1ed3 s\u01a1 v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn v\u00e0 g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 ghi nh\u1eadn h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra, x\u1eed l\u00fd h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c v\u00e0 ph\u1ea3i tr\u1ea3 k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu s\u1ed1 06\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, trong th\u00f4ng b\u00e1o n\u00eau r\u00f5 th\u1eddi h\u1ea1n tr\u1ea3 k\u1ebft qu\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 nh\u1eadn Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n.Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf th\u00ec b\u1ea3n \u0111\u00e3 c\u1ea5p kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a \u0111\u00fang th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c nh\u1eadn vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u ho\u1eb7c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 (theo m\u1eabu s\u1ed1 06\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 3. GIAO D\u1ecaCH \u0110I\u1ec6N T\u1eec TRONG KHAI THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 21. Thay \u0111\u1ed5i ngh\u0129a v\u1ee5 khai thu\u1ebf<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 ho\u1eb7c \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 ngh\u0129a v\u1ee5 khai thu\u1ebf (lo\u1ea1i thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, m\u1eabu h\u1ed3 s\u01a1 khai thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf, ng\u00e0y b\u1eaft \u0111\u1ea7u, ng\u00e0y k\u1ebft th\u00fac ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u0103m t\u00e0i ch\u00ednh) th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN).<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt ngh\u0129a v\u1ee5 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi g\u1eedi th\u00f4ng tin x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 khai thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebfho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i ngh\u0129a v\u1ee5 khai thu\u1ebf li\u00ean quan \u0111\u1ebfn thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf th\u00ec trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

\u0110i\u1ec1u 22. Khai thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed theo m\u1ed9t trong c\u00e1c c\u00e1ch sau:<\/span><\/p>\n

a) Khai thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u1ef1c tuy\u1ebfn tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf; th\u1ef1c hi\u1ec7n khai thu\u1ebf tr\u1ef1c tuy\u1ebfn t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

b) Khai thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 khai thu\u1ebf: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng ph\u1ea7n m\u1ec1m, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 \u0111\u00e1p \u1ee9ng chu\u1ea9n \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf; sau \u0111\u00f3 truy c\u1eadp v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

c) Khai thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

2. C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y)\u0111\u1ec3 x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c l\u00fd do kh\u00f4ng nh\u1eadn h\u1ed3 s\u01a1 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u1ef1c hi\u1ec7n g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1eadm nh\u1ea5t 1gi\u1edd\/1l\u1ea7n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN) ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

4. Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn th\u00f4ng tin b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, ph\u1ea3n h\u1ed3i c\u00e1c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

M\u1ee5c 4. GIAO D\u1ecaCH \u0110I\u1ec6N T\u1eec TRONG N\u1ed8P THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 23. \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. C\u00e1c ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c tham gia th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

a) \u0110\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng CoreBanking.<\/span><\/p>\n

b) C\u00f3 h\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

c) C\u00f3 gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt v\u1ec1 an to\u00e0n, b\u1ea3o m\u1eadt,ghi nh\u1eadn v\u00e0 truy\u1ec1n t\u1ea3i \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

d) \u0110\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf, ng\u00e2n h\u00e0ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 ho\u1eb7c \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n

\u0110i\u1ec1u 24. H\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c h\u00ecnh th\u1ee9c sau \u0111\u00e2y \u0111\u1ec3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

1. Th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. Giao d\u1ecbch v\u1edbi ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n th\u00f4ng qua h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed (Internet, Mobile, ATM, POS v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed kh\u00e1c) c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 25. \u0110\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, thay \u0111\u1ed5i th\u00f4ng tin, ng\u1eebng giao d\u1ecbch n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15, \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 ho\u1eb7c \u0110i\u1ec1u 32, \u0110i\u1ec1u 33, \u0110i\u1ec1u 34 (tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN) Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf qua h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e2n h\u00e0ng (Internet, Mobile, ATM, POS va\u0300 c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed kha\u0301c), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/p>\n

\u0110i\u1ec1u 26. N\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. L\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c T-VAN, ngay khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c T-VAN ph\u1ea3i k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 chuy\u1ec3n ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf qua h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e2n h\u00e0ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n.<\/span><\/p>\n

2. Ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/p>\n

– T\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf:<\/span><\/p>\n

C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn, ki\u1ec3m tra v\u00e0 g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ec3 x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadn ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng nh\u1eadn ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadn ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

N\u1ebfu ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n k\u00fd \u0111i\u1ec7n t\u1eed b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf l\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi \u0111\u1ebfn ng\u00e2n h\u00e0ng.<\/span><\/p>\n

– T\u1ea1ing\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n<\/span><\/p>\n

Ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 \u0111i\u1ec1u ki\u1ec7n tr\u00edch n\u1ee3 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n

+Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed kh\u00f4ng h\u1ee3p l\u1ec7 ho\u1eb7c h\u1ee3p l\u1ec7 nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00edch n\u1ee3, ng\u00e2n h\u00e0ng th\u00f4ng b\u00e1o (theo m\u1eabu s\u1ed1 05\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a th\u00e0nh c\u00f4ng, g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00edch n\u1ee3, ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n tr\u00edch n\u1ee3 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 th\u00f4ng b\u00e1o (theo m\u1eabu s\u1ed1 05\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf th\u00e0nh c\u00f4ng, \u0111\u1ed3ng g\u1eedi k\u00e8m ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed (c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u00e2n h\u00e0ng) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf qua h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e2n h\u00e0ng, ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n x\u1eed l\u00fd ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n v\u00e0 truy\u1ec1n th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u01b0u tr\u1eef v\u00e0 tra c\u1ee9u.<\/span><\/p>\n

3. Ng\u00e2n h\u00e0ng n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u00e0i kho\u1ea3n, ng\u00e2n h\u00e0ng n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i chi\u1ebfu, x\u1eed l\u00fd sai s\u00f3t (n\u1ebfu c\u00f3) \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

M\u1ee5c 5. GIAO DI\u0323CH \u0110I\u00ca\u0323N T\u01af\u0309 TRONG HOA\u0300N THU\u00ca\u0301<\/strong><\/span><\/p>\n

\u0110i\u00ea\u0300u 27. L\u00e2\u0323p va\u0300 g\u01b0\u0309i h\u00f4\u0300 s\u01a1 \u0111\u00ea\u0300 nghi\u0323 hoa\u0300n thu\u00ea\u0301 \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1.Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 ho\u1eb7c \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00f4ng qua m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 c\u00f3 n\u1ed9i dung khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf: th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u00e0 Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo:<\/span><\/p>\n

– G\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf truy c\u1eadp v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf; th\u1ef1c hi\u1ec7n l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

– G\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi ngay h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

3. C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00f4ng b\u00e1o (theo m\u1eabu s\u1ed1 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ec3 x\u00e1c nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan Thu\u1ebf ho\u1eb7c l\u00fd do kh\u00f4ng nh\u1eadn h\u1ed3 s\u01a1 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ebfn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110i\u00ea\u0300u 28. Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gia\u0309i quy\u00ea\u0301t h\u00f4\u0300 s\u01a1 hoa\u0300n thu\u00ea\u0301 \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

1. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ti\u1ebfp nh\u1eadn b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn. K\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (l\u00e0 c\u00e1c th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).<\/span><\/p>\n

2. C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ti\u1ebfp nh\u1eadn v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. C\u01a1 quan thu\u1ebf g\u1eedi quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN; \u0111\u1ed3ng th\u1eddi g\u1eedi quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 l\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3, h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 chuy\u1ec3n ti\u1ec1n ho\u00e0n thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i ng\u00e2n h\u00e0ng theo th\u00f4ng tin c\u01a1 quan thu\u1ebf cung c\u1ea5p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Vi\u1ec7c truy\u1ec1n, nh\u1eadn th\u00f4ng tin h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3, h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u01a1 quan thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

5. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebfv\u00e0 h\u1ec7 th\u1ed1ng c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed thi\u0300 c\u01a1 quan thu\u00ea\u0301 g\u01b0\u0309i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 l\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng v\u0103n ba\u0309n \u0111\u1ebfn Kho ba\u0323c Nha\u0300 n\u01b0\u01a1\u0301c.<\/span><\/p>\n

M\u1ee5c 6. GIAO D\u1ecaCH \u0110I\u1ec6N T\u1eec TRONG CUNG C\u1ea4P C\u00c1C D\u1ecaCH V\u1ee4 H\u1ed6 TR\u1ee2 NG\u01af\u1edcI N\u1ed8P THU\u1ebe B\u1eb0NG PH\u01af\u01a0NG TH\u1ee8C \u0110I\u1ec6N T\u1eec<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 29. Tra c\u1ee9u th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 tra c\u1ee9u, xem, in to\u00e0n b\u1ed9 th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, th\u00f4ng b\u00e1o \u0111\u00e3 nh\u1eadn\/g\u1eedi gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb nh\u01b0 x\u00e1c nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u0103ng k\u00fd v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng \u0111\u00e3 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 2,3,4 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y (bao g\u1ed3m: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf; n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed qua h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e2n h\u00e0ng…) \u0111\u01b0\u1ee3c tra c\u1ee9u th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf, tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo m\u00e3 giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p cho t\u1eebng l\u1ea7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 30. G\u1eedi c\u00e1c th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/span><\/p>\n

1. C\u00e1c lo\u1ea1i th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a) Th\u00f4ng b\u00e1o c\u1ee7a C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf: l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng b\u00e1o ph\u1ea3n h\u1ed3i do C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1o l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn v\u1ec1 vi\u1ec7c \u0111\u00e3 nh\u1eadn c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b) Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf: bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1ec1 qu\u00e1 tr\u00ecnh, k\u1ebft qu\u1ea3 x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, h\u01b0\u1edbng d\u1eabn, y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

c) Bi\u00ean b\u1ea3n, Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ch\u1eadm n\u1ed9p, kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf l\u1eadp v\u00e0 g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

d) Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 c\u00e1c quy \u0111\u1ecbnh, ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 c\u00e1c th\u00f4ng b\u00e1o kh\u00e1c v\u1ec1 thu\u1ebf.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc, h\u00ecnh th\u1ee9c l\u1eadp v\u00e0 g\u1eedi th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/p>\n

a) C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng t\u1ea1o l\u1eadp v\u00e0 g\u1eedi c\u00e1c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng t\u1ea1o l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Vi\u1ec7c t\u1ea1o l\u1eadp c\u00e1c th\u00f4ng b\u00e1o n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh nghi\u1ec7p v\u1ee5 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n

c) Th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n b\u1eb1ng gi\u1ea5y c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Vi\u1ec7c t\u1ea1o l\u1eadp, ban h\u00e0nh c\u00e1c th\u00f4ng b\u00e1o n\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

d) T\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n \u0111\u1ec1u \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c tra c\u1ee9u, xem, in tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn, th\u1ef1c hi\u1ec7n theo c\u00e1c n\u1ed9i dung, y\u00eau c\u1ea7u ghi tr\u00ean th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra th\u01b0 \u0111i\u1ec7n t\u1eed theo \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf, \u0111\u0103ng nh\u1eadp t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 tra c\u1ee9u, xem, in th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u01a1 quan thu\u1ebf kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ki\u1ec3m tra, kh\u00f4ng \u0111\u1ecdc th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1i t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed, k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng truy c\u1eadp \u0111\u01b0\u1ee3c C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf do l\u1ed7i k\u1ef9 thu\u1eadt thu\u1ed9c v\u1ec1 h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng, thi\u1ebft b\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c do \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/strong><\/span><\/p>\n

D\u1ecaCH V\u1ee4 GI\u00c1 TR\u1eca GIA T\u0102NG V\u1ec0 GIAO D\u1ecaCH \u0110I\u1ec6N T\u1eec TRONG L\u0128NH V\u1ef0C THU\u1ebe (T-VAN)<\/strong><\/span><\/p>\n

M\u1ee5c 1. L\u1ef0A CH\u1eccN T\u1ed4 CH\u1ee8C CUNG C\u1ea4P D\u1ecaCH V\u1ee4 T-VAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 31. L\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/strong><\/span><\/p>\n

1. Ti\u00eau ch\u00ed l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3<\/span><\/p>\n

– L\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/p>\n

– C\u00f3 kinh nghi\u1ec7m trong vi\u1ec7c x\u00e2y d\u1ef1ng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 gi\u1ea3i ph\u00e1p trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ C\u00f3 t\u1ed1i thi\u1ec3u 03 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/p>\n

+ \u0110\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin cho t\u1ed1i thi\u1ec3u 10 t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

+ \u0110\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p v\u1edbi nhau ho\u1eb7c gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c v\u1edbi nhau.<\/span><\/p>\n

+ C\u00f3 ch\u1ee9ng th\u01b0 s\u1ed1 do t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng c\u1ea5p v\u00e0 \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

b) V\u1ec1 t\u00e0i ch\u00ednh<\/span><\/p>\n

– C\u00f3 \u0111\u1ee7 n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh \u0111\u1ec3 thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng trang thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt, t\u1ed5 ch\u1ee9c v\u00e0 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

– C\u00f3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng, ho\u1eb7c mua b\u1ea3o hi\u1ec3m \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i ro v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ec1n b\u00f9 c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 thanh to\u00e1n chi ph\u00ed ti\u1ebfp nh\u1eadn v\u00e0 duy tr\u00ec c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

– C\u00f3 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t trang thi\u1ebft b\u1ecb ph\u1ea3i \u0111\u1ea3m b\u1ea3o an to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 cung c\u1ea5p.<\/span><\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1<\/span><\/p>\n

– \u0110\u1ed9i ng\u0169 c\u00e1n b\u1ed9 k\u1ef9 thu\u1eadt t\u1ed1i thi\u1ec3u c\u00f3 5 c\u00e1n b\u1ed9 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f3 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n v\u1ec1 qu\u1ea3n tr\u1ecb m\u1ea1ng, b\u1ea3o m\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, qu\u1ea3n tr\u1ecb c\u01a1 s\u1edf d\u1eef li\u1ec7u, am hi\u1ec3u ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n

– C\u00f3 \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean k\u1ef9 thu\u1eadt, th\u01b0\u1eddng xuy\u00ean tr\u1ef1c 24 gi\u1edd trong ng\u00e0y \u0111\u1ec3 duy tr\u00ec h\u1ec7 th\u1ed1ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt<\/span><\/p>\n

– Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb, k\u1ef9 thu\u1eadt \u0111\u1ea3m b\u1ea3o c\u00e1c y\u00eau c\u1ea7u sau:<\/span><\/p>\n

+ \u0110\u1ea3m b\u1ea3o cung c\u1ea5p d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ef1c tuy\u1ebfn 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9 (th\u1ee9 b\u1ea3y, ch\u1ee7 nh\u1eadt, ng\u00e0y l\u1ec5, T\u1ebft). Th\u1eddi gian d\u1eebng h\u1ec7 th\u1ed1ng \u0111\u1ec3 b\u1ea3o tr\u00ec kh\u00f4ng qu\u00e1 2% t\u1ed5ng s\u1ed1 gi\u1edd cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

+ C\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c truy c\u1eadp b\u1ea5t h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia; c\u00f3 bi\u1ec7n ph\u00e1p ki\u1ec3m so\u00e1t giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

+ C\u00f3 c\u00e1c quy tr\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u, sao l\u01b0u tr\u1ef1c tuy\u1ebfn d\u1eef li\u1ec7u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u; th\u1eddi gian ph\u1ee5c h\u1ed3i d\u1eef li\u1ec7u t\u1ed1i \u0111a 08 gi\u1edd k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1.<\/span><\/p>\n

– C\u00f3 gi\u1ea3i ph\u00e1p l\u01b0u tr\u1eef k\u1ebft qu\u1ea3 c\u00e1c l\u1ea7n truy\u1ec1n nh\u1eadn gi\u1eefa c\u00e1c b\u00ean tham gia giao d\u1ecbch; l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong th\u1eddi gian giao d\u1ecbch ch\u01b0a ho\u00e0n th\u00e0nh v\u1edbi y\u00eau c\u1ea7u th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed g\u1ed1c ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 \u0111\u01b0\u1ee3c truy c\u1eadp tr\u1ef1c tuy\u1ebfn.<\/span><\/p>\n

– Nh\u1eadt k\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong th\u1eddi gian t\u1ed1i thi\u1ec3u 10 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng giao d\u1ecbch. C\u00e1c th\u00f4ng tin n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tra c\u1ee9u tr\u1ef1c tuy\u1ebfn trong th\u1eddi gian l\u01b0u tr\u1eef n\u00eau tr\u00ean.<\/span><\/p>\n

– C\u00f3 c\u00e1c ph\u01b0\u01a1ng \u00e1n v\u00e0 h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng \u0111\u1ea3m b\u1ea3o duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng an to\u00e0n, li\u00ean t\u1ee5c v\u00e0 c\u00f3 c\u00e1c ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd t\u00ecnh hu\u1ed1ng b\u1ea5t th\u01b0\u1eddng, kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1.<\/span><\/p>\n

– \u0110\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u chu\u1ea9n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf.<\/span><\/p>\n

2. Giao T\u1ed5ng c\u1ee5c Thu\u1ebf xem x\u00e9t \u0111\u1ec1 ngh\u1ecb k\u00fd th\u1ecfa thu\u1eadn, th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN theo tr\u00ecnh t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. Tr\u00ecnh t\u1ef1 k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed y\u00eau c\u1ea7u v\u00e0 \u0111\u1ec1 \u00e1n cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

b) Trong th\u1eddi h\u1ea1n 20 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p thu\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p thu\u1eadn \u0111\u1ec1 ngh\u1ecb k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p thu\u1eadn n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

c) K\u1ec3 t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn \u0111\u1ec1 ngh\u1ecb k\u00fd tho\u1ea3 thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 k\u00fd v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn n\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u00e1p \u1ee9ng cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra kh\u00f4ng \u0111\u00e1p \u1ee9ng vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i k\u00fd tho\u1ea3 thu\u1eadn v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n

d) Ch\u1eadm nh\u1ea5t 10 ng\u00e0y sau khi k\u00fd th\u1ecfa thu\u1eadn, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed (www.gdt.gov.vn), C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 danh s\u00e1ch t\u1ed5 ch\u1ee9c \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p sau khi k\u00fd th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin li\u00ean quan \u0111\u1ebfn th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf, trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh thay \u0111\u1ed5i, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ph\u1ea3i trao \u0111\u1ed5i v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

f) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ng\u1eebng cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u00ec tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u1ec1 ngh\u1ecb ng\u1eebng 30 ng\u00e0y, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ph\u1ea3i trao \u0111\u1ed5i v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed (www.gdt.gov.vn), C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4. T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

– Vi ph\u1ea1m c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; ho\u1eb7c vi ph\u1ea1m c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn; ho\u1eb7c vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

– B\u1ecb gi\u1ea3i th\u1ec3; b\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c gi\u1ea5y ph\u00e9p kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c; b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 v\u0103n b\u1ea3n g\u1eedi cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN vi ph\u1ea1m \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 ng\u1eebng k\u1ebft n\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN; \u0111\u1ed3ng th\u1eddi c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed (www.gdt.gov.vn), C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf v\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN vi ph\u1ea1m, \u0111\u00e3 ng\u1eebng th\u1ecfa thu\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN n\u00eau tr\u00ean \u0111\u01b0\u1ee3c chuy\u1ec3n sang giao d\u1ecbch qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf h\u1ed7 tr\u1ee3 \u0111\u1ec3 \u0111\u0103ng k\u00fd giao d\u1ecbch qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN kh\u00e1c.<\/span><\/p>\n

5. T\u1ed5 ch\u1ee9c \u0111\u00e3 cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

M\u1ee5c 2. \u0110\u0102NG K\u00dd GIAO D\u1ecaCH \u0110I\u1ec6N T\u1eec TRONG L\u0128NH V\u1ef0C THU\u1ebe QUA T\u1ed4 CH\u1ee8C CUNG C\u1ea4P D\u1ecaCH V\u1ee4 T-VAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 32. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN (theo m\u1eabu s\u1ed1 01\/\u0110K-T-VAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

3.Ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN, c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 03\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o c\u1ea5p t\u00e0i kho\u1ea3n tra c\u1ee9u tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p thu\u1eadn, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebfth\u00f4ng b\u00e1o l\u00fd do cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi ho\u00e0n th\u00e0nh \u0111\u0103ng k\u00fd t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u1edbi ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u01b0\u1ee3c ph\u00e9p tra c\u1ee9u to\u00e0n b\u1ed9 th\u00f4ng tin li\u00ean quan tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

5. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ebfn c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

\u0110i\u1ec1u 33. \u0110\u0103ng k\u00fd thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin tr\u00ean T\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i, b\u1ed5 sung (theo m\u1eabu s\u1ed1 02\/\u0110K-T-VAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 03\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn th\u00f4ng tin \u0111\u0103ng k\u00fd thay \u0111\u1ed5i, b\u1ed5 sung cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin t\u00e0i kho\u1ea3n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd ng\u1eebng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 34. \u0110\u0103ng k\u00fd ng\u1eebng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd (theo m\u1eabu s\u1ed1 03\/\u0110K-T-VAN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 g\u1eedi \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

2. C\u01a1 quan Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o (theo m\u1eabu 03\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) x\u00e1c nh\u1eadn ng\u1eebng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

3. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd ng\u1eebng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c \u0111\u0103ng k\u00fd qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN kh\u00e1c. C\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf h\u1ed7 tr\u1ee3 c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng.<\/span><\/p>\n

M\u1ee5c 3. QUAN H\u1ec6 GI\u1eeeA T\u1ed4 CH\u1ee8C CUNG C\u1ea4P D\u1ecaCH V\u1ee4 T-VAN V\u1edaI NG\u01af\u1edcI N\u1ed8P THU\u1ebe, C\u01a0 QUAN THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 35. Quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

M\u1ed1i quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng v\u1ec1 vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

1. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/span><\/p>\n

a) Quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/span><\/p>\n

– K\u00fd h\u1ee3p \u0111\u1ed3ng b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 cung c\u1ea5p v\u00e0 s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN, trong \u0111\u00f3 ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u00ean li\u00ean quan \u0111\u1ebfn n\u1ed9i dung ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c quy\u1ec1n t\u1eeb ch\u1ed1i cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tham gia giao d\u1ecbch ho\u1eb7c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c thu ti\u1ec1n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng theo th\u1ecfa thu\u1eadn t\u1ea1i H\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean.<\/span><\/p>\n

b) Ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN c\u00f4ng khai th\u00f4ng b\u00e1o ph\u01b0\u01a1ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 tr\u00ean Website gi\u1edbi thi\u1ec7u d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

– Cung c\u1ea5p d\u1ecbch v\u1ee5 truy\u1ec1n nh\u1eadn v\u00e0 ho\u00e0n thi\u1ec7n h\u00ecnh th\u1ee9c th\u1ec3 hi\u1ec7n ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n vi\u1ec7c g\u1eedi, nh\u1eadn \u0111\u00fang h\u1ea1n, to\u00e0n v\u1eb9n ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn v\u1edbi c\u00e1c b\u00ean tham gia giao d\u1ecbch.<\/span><\/p>\n

– L\u01b0u gi\u1eef k\u1ebft qu\u1ea3 c\u1ee7a c\u00e1c l\u1ea7n truy\u1ec1n, nh\u1eadn; l\u01b0u gi\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong th\u1eddi gian giao d\u1ecbch ch\u01b0a ho\u00e0n th\u00e0nh.<\/span><\/p>\n

– B\u1ea3o \u0111\u1ea3m k\u1ebft n\u1ed1i, b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n th\u00f4ng tin v\u00e0 cung c\u1ea5p c\u00e1c ti\u1ec7n \u00edch kh\u00e1c cho c\u00e1c b\u00ean tham gia trao \u0111\u1ed5i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

– Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y d\u1eebng h\u1ec7 th\u1ed1ng \u0111\u1ec3 b\u1ea3o tr\u00ec v\u00e0 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

a) Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n

– L\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN b\u1ea3o \u0111\u1ea3m gi\u1eef b\u00ed m\u1eadt v\u1ec1 d\u1eef li\u1ec7u c\u00e1c th\u00f4ng tin giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, tr\u1eeb khi c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/span><\/p>\n

b) Ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/p>\n

– Ch\u1ea5p h\u00e0nh nghi\u00eam ch\u1ec9nh c\u00e1c \u0111i\u1ec1u kho\u1ea3n k\u00fd k\u1ebft trong h\u1ee3p \u0111\u1ed3ng v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

– T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p b\u1ea3o \u0111\u1ea3m an to\u00e0n, an ninh h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

– Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a m\u00ecnh.<\/span><\/p>\n

\u0110i\u1ec1u 36. Quan h\u1ec7 gi\u1eefa t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN v\u1edbi c\u01a1 quan thu\u1ebf<\/strong><\/span><\/p>\n

T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i th\u1ecfa thu\u1eadn k\u00fd k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

1. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/span><\/p>\n

a) Quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/span><\/p>\n

– \u0110\u01b0\u1ee3c ph\u00e9p k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 v\u1ec1 nghi\u1ec7p v\u1ee5 thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch truy\u1ec1n nh\u1eadn gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00e0o t\u1ea1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c c\u01a1 quan thu\u1ebf h\u1ed7 tr\u1ee3 \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc, ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c c\u01a1 quan thu\u1ebf cung c\u1ea5p c\u00e1c m\u1eabu, khu\u00f4n d\u1ea1ng chu\u1ea9n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN.<\/span><\/p>\n

– \u0110\u01b0\u1ee3c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u1ee7y quy\u1ec1n c\u1ee7a c\u01a1 quan Thu\u1ebf .<\/span><\/p>\n

b) Ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u0103n c\u1ee9 theo ng\u00e0y n\u00eau t\u1ea1i tho\u1ea3 thu\u1eadn \u0111\u00e3 k\u00fd v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

– C\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u1ebfn C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 1gi\u1edd\/1l\u1ea7n k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00e1c (\u0111\u0103ng k\u00fd thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf) th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n ngay \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– Tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec5n th\u00f4ng, Internet v\u00e0 c\u00e1c quy \u0111\u1ecbnh k\u1ef9 thu\u1eadt, nghi\u1ec7p v\u1ee5 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh.<\/span><\/p>\n

– C\u00f3 tr\u00e1ch nhi\u1ec7m thi\u1ebft l\u1eadp k\u00eanh k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ea3m b\u1ea3o li\u00ean t\u1ee5c, an ninh, an to\u00e0n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf, ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i quy\u1ebft v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p n\u1ebfu v\u01b0\u1edbng m\u1eafc c\u00f3 li\u00ean quan t\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u1ed7i c\u1ee7a c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ngay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

– Th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o v\u1ec1 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

a) Thi\u1ebft l\u1eadp, duy tr\u00ec, \u0111\u1ea3m b\u1ea3o k\u1ebft n\u1ed1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p T-VAN.<\/span><\/p>\n

b) Ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u00fang theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/strong><\/span><\/p>\n

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

\u0110i\u1ec1u 37. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 10 th\u00e1ng 09 n\u0103m 2015, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 180\/2010\/TT-BTC ng\u00e0y 10\/11\/2010, Th\u00f4ng t\u01b0 s\u1ed1 35\/2013\/TT-BTC ng\u00e0y 01\/04\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u kh\u00e1c li\u00ean quan \u0111\u1ebfn c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo l\u1ed9 tr\u00ecnh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n khai thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed v\u00e0 khai b\u1ed5 sung th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 38. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c T-VAN v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0KT. B\u1ed8 TR\u01af\u1edeNG<\/strong>
\n<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 TH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u00ean \u0111\u00e2y l\u00e0 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC H\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf ban h\u00e0nh ng\u00e0y 28\/7\/2015 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 10\/9\/2015. Thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 180\/2010\/TT-BTC ng\u00e0y 10\/11\/2010 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 35\/2013\/TT-BTC ng\u00e0y 01\/04\/2013.<\/p>\n","protected":false},"author":7,"featured_media":19087,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2220],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18076"}],"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=18076"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18076\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19087"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18076"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}