{"id":18190,"date":"2015-12-01T04:55:24","date_gmt":"2015-12-01T04:55:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18190"},"modified":"2015-12-01T11:04:35","modified_gmt":"2015-12-01T11:04:35","slug":"quy-dinh-chung-ve-su-dung-hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18190","title":{"rendered":"Quy \u0111\u1ecbnh chung v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf"},"content":{"rendered":"

\"Quy<\/h2>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf (h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c) l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c qua h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c mang l\u1ea1i r\u1ea5t nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho c\u00e1c doanh nghi\u1ec7p, \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng l\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh chung v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c1. 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><\/em><\/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><\/em><\/p>\n

3.T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf.<\/span><\/em><\/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.\u201d<\/span><\/em><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

    \n
  • T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thay \u00a0n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c v\u00e0o NSNN theo quy \u0111\u1ecbnh (Theo \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11);<\/span><\/li>\n
  • T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 GTGT v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf;<\/span><\/li>\n
  • T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf;<\/span><\/li>\n
  • 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><\/li>\n<\/ul>\n

    2. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n\u00a0<\/strong><\/span><\/h2>\n

    Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC v\u1ec1 nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    “1.\u00a0Vi\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><\/em><\/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><\/em><\/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><\/em><\/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><\/em><\/p>\n

    Theo quy \u0111\u1ecbnh tr\u00ean, khi th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

      \n
    • Ph\u1ea3i tu\u00e2n th\u1ee7 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 \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh;<\/span><\/li>\n
    • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00e1c nh\u01b0: n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf, g\u1eedi c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf\u2026. qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed;<\/span><\/li>\n
    • Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng 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 khi \u0111\u00e3 ho\u00e0n th\u00e0nh giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n 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 theo \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/li>\n
    • Nh\u1eefng 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\u1ec1u \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn \u0111\u1ecba ch\u1ec9 Mail ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 nh\u1eefng th\u00f4ng b\u00e1o n\u00e0y \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 b\u1ea5t c\u1ee9 l\u00fac n\u00e0o th\u00f4ng qua t\u00e0i kho\u1ea3n \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.<\/span><\/li>\n<\/ul>\n

      3. \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h2>\n

      Theo \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC quy \u0111\u1ecbnh nh\u1eefng \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/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><\/em><\/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><\/em><\/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><\/em><\/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><\/em><\/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><\/em><\/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><\/em><\/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><\/em><\/p>\n

      Theo quy \u0111\u1ecbnh tr\u00ean, 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 nh\u1eefng y\u00eau c\u1ea7u sau:<\/span><\/p>\n

        \n
      • C\u00f3 ch\u1ee9ng th\u01b0 s\u1ed1 (token- ch\u1eef k\u00fd s\u1ed1) \u0111ang c\u00f2n hi\u1ec7u l\u1ef1c do c\u00e1c c\u01a1 quan t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1eef k\u00fd s\u1ed1 cung c\u1ea5p ho\u1eb7c do 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\u00f4ng nh\u1eadn tr\u1eeb tr\u01b0\u1eddng h\u1ee3p:<\/span><\/li>\n<\/ul>\n
          \n
        • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \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><\/li>\n
        • 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.<\/span><\/li>\n
        • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi th\u1ef1c hi\u1ec7n 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 m\u00e0 ng\u00e2n h\u00e0ng c\u00f3 th\u00eam quy \u0111\u1ecbnh kh\u00e1c.<\/span><\/li>\n<\/ul>\n
            \n
          • C\u00f3 m\u1ea1ng internet, c\u00f3 \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed (Email), s\u1ed1 \u0111i\u1ec7n tho\u1ea1i (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p token) \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf qua ng\u00e2n h\u00e0ng m\u00e0 ng\u00e2n h\u00e0ng c\u00f3 quy \u0111\u1ecbnh kh\u00e1c)<\/span><\/li>\n
          • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd nhi\u1ec1u token (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 \u0111\u1ec3 nh\u1eadn m\u00e3 x\u00e1c th\u1ef1c qua tin nh\u1eafn, \u0111\u0103ng k\u00fd m\u1ed9t Email \u0111\u1ec3 nh\u1eadn th\u00f4ng b\u00e1o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n 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 Email.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

            H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf (h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c) l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c qua h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng C\u1ee5c Thu\u1ebf. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c mang l\u1ea1i r\u1ea5t nhi\u1ec1u l\u1ee3i \u00edch thi\u1ebft th\u1ef1c cho c\u00e1c doanh nghi\u1ec7p, \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u1ea7n n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng l\u1ea1i h\u00f3a \u0111\u01a1n n\u00e0y. K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh chung v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2307],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18190"}],"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=18190"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19270"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18190"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}