{"id":20711,"date":"2016-01-15T03:02:13","date_gmt":"2016-01-15T03:02:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20711"},"modified":"2016-12-05T03:58:00","modified_gmt":"2016-12-05T03:58:00","slug":"quyet-dinh-so-905-qd-tct-ve-viec-ban-hanh-quy-trinh-hoan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20711","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh s\u1ed1 905\/Q\u0110\/TCT V\u1ec1 vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh ho\u00e0n thu\u1ebf"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>t\u1ea3i files<\/span><\/i><\/strong>\u00a0<\/span><\/i><\/b><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/i><\/strong>
\n<\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

\"Quyet<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c Lu\u1eadt thu\u1ebf, Ph\u00e1p L\u1ec7nh thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0<\/em>115\/2009\/Q\u0110-TTg<\/a><\/em>\u00a0ng\u00e0y 28\/9\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c 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 T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0<\/em>78\/2007\/Q\u0110-BTC<\/a><\/em>\u00a0ng\u00e0y 18\/9\/2007 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo c\u01a1 ch\u1ebf \u201cm\u1ed9t c\u1eeda\u201d;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em>28\/2011\/TT-BTC<\/a><\/em>\u00a0ng\u00e0y 28\/02\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/em>85\/2007\/N\u0110-CP<\/a><\/em>ng\u00e0y 25\/5\/2007 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/em>106\/2010\/N\u0110-CP<\/a><\/em>\u00a0ng\u00e0y 28\/10\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em>94\/2010\/TT-BTC<\/a><\/em>\u00a0ng\u00e0y 30\/6\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em>92\/2010\/TT-BTC<\/a><\/em>\u00a0ng\u00e0y 17\/6\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em>128\/2008\/TT-BTC<\/a><\/em>\u00a0ng\u00e0y 24\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thu v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc qua Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/em><\/span><\/p>\n

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

\u0110i\u1ec1u 1.<\/strong>\u00a0Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y Quy tr\u00ecnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2.<\/strong>\u00a0Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed11458\/Q\u0110-TCT<\/a>\u00a0ng\u00e0y 14\/10\/2009 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy tr\u00ecnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 3.<\/strong>\u00a0Th\u1ee7 tr\u01b0\u1edfng c\u00e1c V\u1ee5 v\u00e0 \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf; C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
<\/td>\n\n

T\u1ed4NG C\u1ee4C THU\u1ebe<\/strong><\/span><\/p>\n

B\u00f9i V\u0103n Nam<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

QUY TR\u00ccNH HO\u00c0N THU\u1ebe<\/strong><\/span><\/p>\n

(Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 905\/Q\u0110-TCT ng\u00e0y 01\/7\/2011 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf)<\/em><\/span><\/p>\n

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

Ph\u1ea7n M\u1ed9t<\/strong><\/span><\/p>\n

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

I. M\u1ee4C \u0110\u00cdCH<\/strong><\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u1ed9i dung v\u00e0 tr\u00ecnh t\u1ef1 c\u00f4ng vi\u1ec7c c\u01a1 quan thu\u1ebf, c\u00f4ng ch\u1ee9c thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

– Nh\u1eb1m c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh trong vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– Nh\u1eb1m h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 ho\u00e0n thu\u1ebf; C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u1ed3 s\u01a1 theo tr\u00ecnh t\u1ef1 v\u00e0 n\u1ed9i dung quy \u0111\u1ecbnh.<\/span><\/p>\n

II. PH\u1ea0M VI \u00c1P D\u1ee4NG<\/strong><\/span><\/p>\n

1. Quy tr\u00ecnh ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 quan T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf n\u00eau t\u1ea1i \u0110i\u1ec3m 2 M\u1ee5c n\u00e0y.<\/span><\/p>\n

2. Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3i quy\u1ebft \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (g\u1ecdi chung l\u00e0 thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 57 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>\n

– Ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

– Ho\u00e0n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span><\/p>\n

– Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/p>\n

– Ho\u00e0n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n;<\/span><\/p>\n

– Ho\u00e0n ph\u00ed x\u0103ng d\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed x\u0103ng d\u1ea7u;<\/span><\/p>\n

– Ho\u00e0n c\u00e1c lo\u1ea1i thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN n\u1ed9p th\u1eeba.<\/span><\/p>\n

III. N\u1ed8I DUNG C\u00d4NG VI\u1ec6C V\u00c0 TR\u00ccNH T\u1ef0 GI\u1ea2I QUY\u1ebeT HO\u00c0N THU\u1ebe<\/strong><\/span><\/p>\n

Quy tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 sau \u0111\u00e2y:<\/span><\/p>\n

B\u01b0\u1edbc 1 – Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1.<\/span><\/p>\n

B\u01b0\u1edbc 2 – Ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1.<\/span><\/p>\n

B\u01b0\u1edbc 3 – Gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1:<\/span><\/p>\n

– H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau.<\/span><\/p>\n

– H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/span><\/p>\n

B\u01b0\u1edbc 4 – Th\u1ea9m \u0111\u1ecbnh ph\u00e1p ch\u1ebf.<\/span><\/p>\n

B\u01b0\u1edbc 5 – Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

IV. GI\u1ea2I TH\u00cdCH T\u1eea NG\u1eee<\/strong><\/span><\/p>\n

C\u00e1c ch\u1eef vi\u1ebft t\u1eaft v\u00e0 t\u1eeb ng\u1eef trong Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

– NNT: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– NSNN: Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– KBNN: Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– QHS: \u1ee8ng d\u1ee5ng theo d\u00f5i nh\u1eadn, tr\u1ea3 h\u1ed3 s\u01a1 thu\u1ebf.<\/span><\/p>\n

– QLCV: \u1ee8ng d\u1ee5ng qu\u1ea3n l\u00fd c\u00f4ng v\u0103n-t\u1edd tr\u00ecnh.<\/span><\/p>\n

– QTN: \u1ee8ng d\u1ee5ng qu\u1ea3n l\u00fd n\u1ee3.<\/span><\/p>\n

– QLT: \u1ee8ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/p>\n

– GTGT: Gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

– CQT: C\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1: Ph\u00f2ng H\u00e0nh ch\u00ednh thu\u1ed9c V\u0103n ph\u00f2ng T\u1ed5ng c\u1ee5c Thu\u1ebf, Ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf, \u0110\u1ed9i thu\u1ed9c Chi c\u1ee5c Thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, bao g\u1ed3m: ti\u1ebfp nh\u1eadn tr\u1ef1c ti\u1ebfp t\u1eeb NNT (b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda), ti\u1ebfp nh\u1eadn qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh v\u00e0 ti\u1ebfp nh\u1eadn qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d: L\u00e0 b\u1ed9 ph\u1eadn c\u00f3 ch\u1ee9c n\u0103ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo Quy ch\u1ebf h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a NNT theo c\u01a1 ch\u1ebf \u201cm\u1ed9t c\u1eeda\u201d ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a078\/2007\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 18\/9\/2007 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1: Ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf, \u0110\u1ed9i thu\u1ed9c Chi c\u1ee5c Thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1: V\u1ee5\/\u0111\u01a1n v\u1ecb thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, Ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf, \u0110\u1ed9i thu\u1ed9c Chi c\u1ee5c Thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u00f3 li\u00ean quan, bao g\u1ed3m: gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau; gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn Ph\u00e1p ch\u1ebf: V\u1ee5 Ph\u00e1p ch\u1ebf thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, Ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf, \u0110\u1ed9i thu\u1ed9c Chi c\u1ee5c Thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c ph\u00e1p ch\u1ebf v\u1ec1 thu\u1ebf.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn QLN:\u00a0V\u1ee5 Qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf,\u00a0Ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf, \u0110\u1ed9i thu\u1ed9c Chi c\u1ee5c Thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn KK&KTT: V\u1ee5 K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf thu\u1ed9c T\u1ed5ng c\u1ee5c Thu\u1ebf, Ph\u00f2ng K\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf thu\u1ed9c C\u1ee5c Thu\u1ebf; \u0110\u1ed9i K\u00ea khai-k\u1ebf to\u00e1n thu\u1ebf ho\u1eb7c \u0110\u1ed9i K\u00ea khai-k\u1ebf to\u00e1n thu\u1ebf v\u00e0 tin h\u1ecdc thu\u1ed9c Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn HCVT: Ph\u00f2ng H\u00e0nh ch\u00ednh thu\u1ed9c V\u0103n ph\u00f2ng T\u1ed5ng c\u1ee5c Thu\u1ebf, Ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf, \u0110\u1ed9i thu\u1ed9c Chi c\u1ee5c Thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c h\u00e0nh ch\u00ednh, v\u0103n th\u01b0.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn Ki\u1ec3m tra sau ho\u00e0n thu\u1ebf: Ph\u00f2ng thu\u1ed9c C\u1ee5c Thu\u1ebf, \u0110\u1ed9i thu\u1ed9c Chi c\u1ee5c Thu\u1ebf c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 ki\u1ec3m tra sau ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn Tin h\u1ecdc: Ph\u00f2ng Tin h\u1ecdc thu\u1ed9c C\u1ee5c Thu\u1ebf; \u0110\u1ed9i Tin h\u1ecdc ho\u1eb7c \u0110\u1ed9i K\u00ea khai-k\u1ebf to\u00e1n thu\u1ebf v\u00e0 tin h\u1ecdc thu\u1ed9c Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

– B\u1ed9 ph\u1eadn KTNB: Ph\u00f2ng Ki\u1ec3m tra n\u1ed9i b\u1ed9 thu\u1ed9c C\u1ee5c Thu\u1ebf; \u0110\u1ed9i Ki\u1ec3m tra n\u1ed9i b\u1ed9 thu\u1ed9c Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

C\u00e1c b\u1ed9 ph\u1eadn ch\u1ee9c n\u0103ng n\u00eau tr\u00ean th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a CQT c\u00e1c c\u1ea5p.<\/span><\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC:<\/a>\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC<\/a>\u00a0ng\u00e0y 28\/02\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a085\/2007\/N\u0110-CP<\/a>\u00a0ng\u00e0y 25\/5\/2007 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0106\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 28\/10\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a0128\/2008\/TT-BTC:<\/a>\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a0128\/2008\/TT-BTC<\/a>\u00a0ng\u00e0y 24\/12\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thu v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu NSNN qua KBNN.<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a078\/2007\/Q\u0110-BTC:<\/a>\u00a0Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a078\/2007\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 18\/9\/2007 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy ch\u1ebf h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a NNT theo c\u01a1 ch\u1ebf \u201cm\u1ed9t c\u1eeda\u201d.<\/span><\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2010\/TT-BTC:<\/a>\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/6\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1\u00a094\/2010\/TT-BTC:<\/a>\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a094\/2010\/TT-BTC<\/a>\u00a0ng\u00e0y 30\/6\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn\u00a0th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

Ph\u1ea7n Hai<\/strong><\/span><\/p>\n

N\u1ed8I DUNG QUY TR\u00ccNH<\/strong><\/span><\/p>\n

I. GI\u1ea2I QUY\u1ebeT HO\u00c0N THU\u1ebe THU\u1ed8C TH\u1ea8M QUY\u1ec0N C\u1ee6A C\u1ee4C THU\u1ebe, CHI C\u1ee4C THU\u1ebe<\/strong><\/span><\/p>\n

II. HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/span><\/p>\n

B\u01b0\u1edbc 1: Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/p>\n

Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Quy ch\u1ebf h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a NNT theo c\u01a1 ch\u1ebf \u201cm\u1ed9t c\u1eeda\u201d ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed178\/2007\/Q\u0110-BTC<\/a>\u00a0C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, b\u1ed9 ph\u1eadn HCVT ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<\/ol>\n

    – \u0110\u0103ng k\u00fd v\u0103n b\u1ea3n \u201c\u0111\u1ebfn\u201d theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    – Nh\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng QHS c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/span><\/p>\n

    – Chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d ngay sau khi ho\u00e0n th\u00e0nh nh\u1eadp d\u1eef li\u1ec7u v\u00e0o \u1ee9ng d\u1ee5ng QHS .<\/span><\/p>\n

      \n
    1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d v\u00e0 h\u1ed3 s\u01a1 do b\u1ed9 ph\u1eadn HCVT chuy\u1ec3n \u0111\u1ebfn, b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<\/ol>\n

      – Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c, h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf 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 Lu\u1eadt.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c:<\/span><\/p>\n

      + H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u1eadn tr\u1ef1c ti\u1ebfp t\u1eeb NNT: H\u01b0\u1edbng d\u1eabn, cung c\u1ea5p m\u1eabu bi\u1ec3u cho NNT \u0111\u1ec3 b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      + H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u1eadn qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh: L\u1eadp Th\u00f4ng b\u00e1o h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7 th\u1ee7 t\u1ee5c (m\u1eabu s\u1ed1\u00a001\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y) chuy\u1ec3n b\u1ed9 ph\u1eadn HCVT g\u1eedi NNT. Th\u1eddi gian th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

      – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u1eadn tr\u1ef1c ti\u1ebfp t\u1ea1i b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c, th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

      + \u0110\u0103ng k\u00fd v\u0103n b\u1ea3n \u201c\u0111\u1ebfn\u201d theo quy \u0111\u1ecbnh.<\/span><\/p>\n

      + Nh\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng QHS c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/span><\/p>\n

      + L\u1eadp v\u00e0 in Phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho NNT t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng QHS c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u1ec3 g\u1eedi NNT v\u00e0 l\u01b0u 01 b\u1ea3n; th\u1eddi gian h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft l\u00e0 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y CQT nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh\u00a0v\u00e0 ghi th\u00eam d\u00f2ng \u201cTr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, CQT s\u1ebd c\u00f3 th\u00f4ng b\u00e1o g\u1eedi NNT ngay sau khi c\u00f3 k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1\u201d.<\/span><\/p>\n

      Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean l\u00e0 ngay khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT.<\/span><\/p>\n

        \n
      1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf g\u1eedi \u0111\u1ebfn qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed:\u00a0B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn, ki\u1ec3m tra th\u00f4ng qua h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh. H\u1ed3 s\u01a1 NNT g\u1eedi \u0111\u1ebfn CQT th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ol>\n

        – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh th\u00ec l\u1eadp v\u00e0 g\u1eedi th\u01b0 \u0111i\u1ec7n t\u1eed cho NNT th\u00f4ng b\u00e1o h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c (m\u1eabu s\u1ed1\u00a001\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y).<\/span><\/p>\n

        – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh th\u00ec l\u1eadp v\u00e0 g\u1eedi th\u01b0 \u0111i\u1ec7n t\u1eed cho NNT Phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho NNT t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng QHS c\u1ee7a ng\u00e0nh Thu\u1ebf; th\u1eddi gian h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft l\u00e0 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y CQT nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 ghi th\u00eam d\u00f2ng \u201cTr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, CQT s\u1ebd c\u00f3 th\u00f4ng b\u00e1o g\u1eedi NNT ngay sau khi c\u00f3 k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1\u201d.<\/span><\/p>\n

        Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean l\u00e0 ngay khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT.<\/span><\/p>\n

          \n
        1. B\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 n\u00eau tr\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c \u0111\u1ebfn b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT t\u1ea1i CQT, c\u1ee5 th\u1ec3:<\/span><\/li>\n<\/ol>\n

          – H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n chuy\u1ec3n \u0111\u1ebfn b\u1ed9 ph\u1eadn c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

          – H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00e1c chuy\u1ec3n \u0111\u1ebfn b\u1ed9 ph\u1eadn ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo ch\u1ee9c n\u0103ng quy \u0111\u1ecbnh.<\/span><\/p>\n

            \n
          1. CQT kh\u00f4ng tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ec1 ngh\u1ecb c\u1ee7a NNT khi c\u00e1c b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 n\u00eau tr\u00ean \u0111\u00e3 chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn b\u1ed9 ph\u1eadn ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ol>\n

            B\u01b0\u1edbc 2: Ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/p>\n

            B\u1ed9 ph\u1eadn ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

            – Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/span><\/p>\n

            Trong qu\u00e1 tr\u00ecnh ph\u00e2n lo\u1ea1i n\u1ebfu x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf: D\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a002\/HT-TB\u00a0ban h\u00e0nh k\u00e8m theoTh\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC) k\u00e8m theo to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT.<\/span><\/p>\n

            – L\u1eadp Phi\u1ebfu ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a002\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y).<\/span><\/p>\n

            – H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau: Chuy\u1ec3n \u0111\u1ebfn b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau.<\/span><\/p>\n

            – H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau: D\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf\u00a0sau\u00a0(m\u1eabu s\u1ed1\u00a001\/HT-TB\u00a0ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC, trong \u0111\u00f3 ghi r\u00f5 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1) k\u00e8m theo h\u1ed3 s\u01a1, tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT v\u00e0 chuy\u1ec3n \u0111\u1ebfn b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/span><\/p>\n

            Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 do b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

            B\u01b0\u1edbc 3: Gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/p>\n

              \n
            1. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau:<\/span><\/li>\n<\/ol>\n

              B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/p>\n

                \n
              1. a) Ph\u00e2n t\u00edch h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/li>\n<\/ol>\n

                – C\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a NNT v\u00e0 s\u1ed1 li\u1ec7u k\u00ea khai c\u1ee7a NNT c\u00f3 t\u1ea1i CQT, nh\u01b0:<\/span><\/p>\n

                + \u0110\u1ed1i chi\u1ebfu th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u1edbi d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng tin h\u1ecdc c\u1ee7a CQT;<\/span><\/p>\n

                + \u0110\u1ed1i chi\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 c\u00e1c s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf ho\u00e0n tr\u00ean h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u1edbi d\u1eef li\u1ec7u khai thu\u1ebf h\u00e0ng th\u00e1ng c\u1ee7a NNT c\u00f3 li\u00ean quan tr\u00ean h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng tin h\u1ecdc c\u1ee7a CQT (ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng QLT,…) nh\u01b0: s\u1ed1 thu\u1ebf \u0111\u1ea7u ra, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o (l\u01b0u \u00fd ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o), s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n k\u1ef3 n\u00e0y (ch\u1ec9 ti\u00eau [42] tr\u00ean T\u1edd khai thu\u1ebf GTGT c\u00f3 li\u00ean quan), s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb,<\/span><\/p>\n

                – Ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn QLN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a NNT t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n thu\u1ebf l\u00e0m c\u0103n c\u1ee9 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n trong tr\u01b0\u1eddng h\u1ee3p c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t, c\u1ee5 th\u1ec3:<\/span><\/p>\n

                + B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 l\u1eadp Phi\u1ebfu x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf c\u1ee7a NNT (m\u1eabu s\u1ed104\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y), chuy\u1ec3n b\u1ed9 ph\u1eadn QLN; tr\u01b0\u1eddng h\u1ee3p NNT thu\u1ed9c C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp nh\u01b0ng ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd ho\u1eb7c NNT do Chi c\u1ee5c Thu\u1ebf n\u00e0y qu\u1ea3n l\u00fd nh\u01b0ng c\u00f3 d\u1ef1 \u00e1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c thu\u00ea \u0111\u1ea5t \u1edf huy\u1ec7n, th\u1ecb x\u00e3, qu\u1eadn kh\u00e1c trong c\u00f9ng m\u1ed9t t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u00ec ph\u1ea3i chuy\u1ec3n Phi\u1ebfu x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh kho\u1ea3n thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n

                + B\u1ed9 ph\u1eadn QLN, Chi c\u1ee5c Thu\u1ebf x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3, t\u00ednh ch\u1ea5t n\u1ee3 (t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn n\u1ee3) v\u00e0 chuy\u1ec3n cho b\u1ed9 ph\u1eadn \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb \u0111\u1ed1i chi\u1ebfu n\u1ee3.<\/span><\/p>\n

                Th\u1eddi h\u1ea1n b\u1ed9 ph\u1eadn QLN, Chi c\u1ee5c Thu\u1ebf ph\u1ea3i chuy\u1ec3n k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu n\u1ee3 cho b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f9ng CQT v\u00e0 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u1ed1i chi\u1ebfu n\u1ee3.<\/span><\/p>\n

                Phi\u1ebfu x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf c\u1ee7a NNT v\u00e0 k\u1ebft qu\u1ea3 x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf c\u1ee7a NNT \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n duy\u1ec7t k\u00fd \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng th\u01b0 \u0111i\u1ec7n t\u1eed g\u1eafn ch\u1eef k\u00fd s\u1ed1. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 th\u00ec ngay sau \u0111\u00f3 ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p NNT v\u1eabn c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t nh\u01b0ng kh\u00f4ng \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb th\u00ec d\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a005\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y, n\u00eau r\u00f5 l\u00fd do d\u1eebng ho\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m 6.4.1 M\u1ee5c I Ph\u1ea7n B Th\u00f4ng t\u01b0 s\u1ed1 128\/2008\/TT-BTC, th\u1eddi h\u1ea1n d\u1eebng ho\u00e0n kh\u00f4ng qu\u00e1 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y CQT c\u00f3 th\u00f4ng b\u00e1o d\u1eebng ho\u00e0n, th\u1eddi h\u1ea1n n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o t\u1ed5ng s\u1ed1 th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh), tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT.<\/span><\/p>\n

                H\u1ebft th\u1eddi h\u1ea1n ghi tr\u00ean Th\u00f4ng b\u00e1o t\u1ea1m d\u1eebng ho\u00e0n thu\u1ebf, n\u1ebfu NNT kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf ho\u1eb7c ch\u01b0a l\u1eadp gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN v\u00e0 ghi r\u00f5 n\u1ed9i dung \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb kho\u1ea3n ph\u1ea3i n\u1ed9p g\u1eedi CQT th\u00ec x\u1eed l\u00fd b\u00f9 tr\u1eeb v\u00e0 ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p NNT cam k\u1ebft kh\u00f4ng n\u1ee3 thu\u1ebf nh\u01b0ng tr\u00ean S\u1ed5 theo d\u00f5i thu n\u1ed9p thu\u1ebf v\u00e0 S\u1ed5 theo d\u00f5i n\u1ee3 thu\u1ebf c\u1ee7a t\u1eebng NNT t\u1ea1i CQT v\u1eabn c\u00f2n n\u1ee3 thu\u1ebf, b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn QLN x\u00e1c \u0111\u1ecbnh n\u1ee3 ch\u1edd \u0111i\u1ec1u ch\u1ec9nh v\u00e0 v\u1eabn gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o NNT \u0111\u1ed1i chi\u1ebfu n\u1ee3 thu\u1ebf v\u1edbi CQT.<\/span><\/p>\n

                – Trong qu\u00e1 tr\u00ecnh\u00a0ph\u00e2n t\u00edch h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/p>\n

                + \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf,\u00a0c\u00f2n thi\u1ebfu th\u00f4ng tin c\u1ea7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung t\u00e0i li\u1ec7u:\u00a0D\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u (m\u1eabu s\u1ed1 01\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC)<\/a>\u00a0tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT.<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p NNT gi\u1ea3i tr\u00ecnh tr\u1ef1c ti\u1ebfp t\u1ea1i CQT: L\u1eadp Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c (m\u1eabu s\u1ed1 02\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC)<\/a>\u00a0theo quy \u0111\u1ecbnh; Th\u00f4ng b\u00e1o cho b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec3 theo d\u00f5i, ghi nh\u1eadn th\u1eddi h\u1ea1n gi\u1ea3i tr\u00ecnh b\u1ed5 sung c\u1ee7a NNT.<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u00e3 gi\u1ea3i tr\u00ecnh b\u1ed5 sung m\u00e0 ch\u01b0a \u0111\u1ee7 theo y\u00eau c\u1ea7u c\u1ee7a CQT th\u00ec d\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u (l\u1ea7n 2), tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT (Th\u1eddi h\u1ea1n NNT gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0Kho\u1ea3n 1(b) \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC: kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o l\u1ea7n m\u1ed9t v\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o l\u1ea7n hai, k\u1ec3 t\u1eeb ng\u00e0y CQT c\u00f3 th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh b\u1ed5 sung; Th\u1eddi gian ch\u1edd NNT gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u kh\u00f4ng t\u00ednh trong t\u1ed5ng s\u1ed1 th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a CQT).<\/span><\/p>\n

                + \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf: L\u1eadp\u00a0Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a006\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y) v\u00e0 th\u1ef1c hi\u1ec7n ti\u1ebfp c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau t\u1ea1i \u0110i\u1ec3m 1(b) B\u01b0\u1edbc n\u00e0y \u0111\u1ec3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf ngay.<\/span><\/p>\n

                Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n

                – Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n theo Th\u00f4ng b\u00e1o m\u00e0 NNT kh\u00f4ng gi\u1ea3i tr\u00ecnh b\u1ed5 sung theo y\u00eau c\u1ea7u, ho\u1eb7c gi\u1ea3i tr\u00ecnh, b\u1ed5 sung (l\u1ea7n 2) nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf khai l\u00e0 \u0111\u00fang th\u00ec th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

                + L\u1eadp Phi\u1ebfu nh\u1eadn x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a003\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y);<\/span><\/p>\n

                + D\u1ef1 th\u1ea3o Th\u00f4ng b\u00e1o\u00a0v\u1ec1 vi\u1ec7c chuy\u1ec3n\u00a0h\u1ed3 s\u01a1\u00a0sang\u00a0di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf\u00a0sau\u00a0(m\u1eabu s\u1ed1\u00a001\/HT-TB\u00a0ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC), tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT;<\/span><\/p>\n

                + Chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau c\u00f3 li\u00ean quan \u0111\u1ec3 ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i tr\u00ecnh b\u1ed5 sung ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh b\u1ed5 sung (l\u1ea7n 2) c\u1ee7a NNT nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang.<\/span><\/p>\n

                  \n
                1. b) \u0110\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf:<\/span><\/li>\n<\/ol>\n

                  – D\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\u00a0m\u1eabu s\u1ed1 01\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed128\/2011\/TT-BTC<\/a>\u00a0ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu NSNN m\u1eabu s\u1ed1 02\/Q\u0110HT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC<\/a>\u00a0\u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n (k\u00e8m theo th\u00f4ng tin s\u1ed1 t\u00e0i kho\u1ea3n, ng\u00e2n h\u00e0ng\/KBNN n\u01a1i NNT m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n ho\u1eb7c s\u1ed1 CMND\/h\u1ed9 chi\u1ebfu, ng\u00e0y c\u1ea5p, n\u01a1i c\u1ea5p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a NNT \u0111\u1ec3 b\u1ed9 ph\u1eadn KK&KTT c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 l\u1eadp l\u1ec7nh ho\u00e0n tr\u1ea3), v\u00e0\/ho\u1eb7c\u00a0Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a002\/HT-TB<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC)<\/a><\/span><\/p>\n

                  – Chuy\u1ec3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh \u0111\u1ebfn b\u1ed9 ph\u1eadn Ph\u00e1p ch\u1ebf \u0111\u1ec3 th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

                  – Sau khi nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn th\u1ea9m \u0111\u1ecbnh c\u1ee7a b\u1ed9 ph\u1eadn Ph\u00e1p ch\u1ebf: B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn v\u00e0 th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

                  + N\u1ebfu k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh nh\u1ea5t tr\u00ed v\u1edbi n\u1ed9i dung d\u1ef1 th\u1ea3o: tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t, k\u00fd quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                  + N\u1ebfu k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh kh\u00f4ng nh\u1ea5t tr\u00ed v\u1edbi n\u1ed9i dung d\u1ef1 th\u1ea3o: t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn v\u00e0 \u0111\u1ec1 xu\u1ea5t h\u01b0\u1edbng x\u1eed l\u00fd tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT xem x\u00e9t quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

                  Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n

                    \n
                  1. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau:<\/span><\/li>\n<\/ol>\n

                    B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/p>\n

                      \n
                    1. a) Ki\u1ec3m tra h\u1ed3 s\u01a1 t\u1ea1i CQT:<\/span><\/li>\n<\/ol>\n

                      – Ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn QLN, Chi c\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh n\u1ee3 thu\u1ebf l\u00e0m c\u0103n c\u1ee9 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n trong tr\u01b0\u1eddng h\u1ee3p c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1(a) B\u01b0\u1edbc n\u00e0y.<\/span><\/p>\n

                      – Ki\u1ec3m tra s\u01a1 b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 d\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT (m\u1eabu s\u1ed1 03\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC)<\/a>\u00a0tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT.<\/span><\/p>\n

                      – \u0110\u1ed1i chi\u1ebfu v\u1edbi k\u1ebf ho\u1ea1ch thanh tra \u0111\u1ec3 tr\u00e1nh tr\u00f9ng l\u1eb7p.<\/span><\/p>\n

                      Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau do b\u1ed9 ph\u1eadn ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u1eb7c b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

                        \n
                      1. b) Ki\u1ec3m tra ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT:<\/span><\/li>\n<\/ol>\n

                        – Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh Ki\u1ec3m tra thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n; s\u1ed1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span><\/p>\n

                        L\u01b0u \u00fd:<\/span><\/p>\n

                        + \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, ch\u1ee9ng t\u1eeb li\u00ean quan v\u1edbi c\u00e1c b\u1ea3ng k\u00ea k\u00e8m theo v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span><\/p>\n

                        + \u0110\u1ed1i chi\u1ebfu, ph\u00e2n t\u00edch v\u1ec1 \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o;<\/span><\/p>\n

                        + \u0110\u1ed1i chi\u1ebfu, ph\u00e2n t\u00edch \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n;…<\/span><\/p>\n

                        – Tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u1ebfn l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i CQT theo v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a CQT: L\u1eadp Bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c (m\u1eabu s\u1ed1 02\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a028\/2011\/TT-BTC)<\/a>theo quy \u0111\u1ecbnh; th\u00f4ng b\u00e1o cho b\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec3 theo d\u00f5i, ghi nh\u1eadn th\u1eddi h\u1ea1n l\u00e0m vi\u1ec7c c\u1ee7a NNT.<\/span><\/p>\n

                          \n
                        1. c) \u0110\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf:<\/span><\/li>\n<\/ol>\n

                          – C\u0103n c\u1ee9 k\u1ebft lu\u1eadn ki\u1ec3m tra ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT, g\u1ed3m: bi\u00ean b\u1ea3n ki\u1ec3m tra; quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra, k\u1ebft qu\u1ea3 x\u00e1c nh\u1eadn n\u1ee3 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3), l\u1eadp Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a006\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y).<\/span><\/p>\n

                          Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t tr\u00ean bi\u00ean b\u1ea3n ki\u1ec3m tra ho\u00e0n thu\u1ebf c\u00f3 ch\u00eanh l\u1ec7ch v\u1edbi k\u1ebft qu\u1ea3 x\u00e1c nh\u1eadn n\u1ee3 c\u1ee7a b\u1ed9 ph\u1eadn QLN, Chi c\u1ee5c Thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi b\u1ed9 ph\u1eadn QLN, Chi c\u1ee5c Thu\u1ebf c\u00f3 li\u00ean quan.<\/span><\/p>\n

                          – Th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1(b) B\u01b0\u1edbc n\u00e0y \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                          Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 k\u1ebft lu\u1eadn ki\u1ec3m tra ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT.<\/span><\/p>\n

                            \n
                          1. d) Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a NNT, n\u1ebfu CQT x\u00e1c \u0111\u1ecbnh NNT c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; ho\u1eb7c CQT \u0111\u00e3 c\u00f3 k\u1ebf ho\u1ea1ch thanh tra NNT, ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u01a1n khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o NNT, ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u1ea3i thanh tra thu\u1ebf c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan th\u00ec CQT ra th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m d\u1eebng gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ec3 ti\u1ebfn h\u00e0nh thanh tra thu\u1ebf g\u1eedi cho NNT v\u00e0 CQT s\u1ebd ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ngay sau khi c\u00f3 k\u1ebft lu\u1eadn thanh tra. Vi\u1ec7c th\u1ef1c hi\u1ec7n thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf NNT theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh Thanh tra thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n; s\u1ed1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t.<\/span><\/li>\n<\/ol>\n

                            Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf do m\u1ed9t b\u1ed9 ph\u1eadn thu\u1ed9c CQT th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c t\u1eeb ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 \u0111\u1ebfn khi tr\u00ecnh \u0111\u1ec1 ngh\u1ecb th\u1ee7 tr\u01b0\u1edfng CQT quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf th\u00ec b\u1ed9 ph\u1eadn \u0111\u00f3 ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung, in v\u00e0 k\u00fd Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a006\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y), kh\u00f4ng ph\u1ea3i in Phi\u1ebfu ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 Phi\u1ebfu nh\u1eadn x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                            Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n \u201cho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau\u201d do m\u1ed9t b\u1ed9 ph\u1eadn thu\u1ed9c CQT th\u1ef1c hi\u1ec7n, trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 n\u1ebfu x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n \u201cho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau\u201d chuy\u1ec3n sang di\u1ec7n \u201cki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau\u201d ph\u1ea3i chuy\u1ec3n cho b\u1ed9 ph\u1eadn kh\u00e1c th\u1ef1c hi\u1ec7n th\u00ec l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung, in v\u00e0 k\u00fd Phi\u1ebfu nh\u1eadn x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a003\/QTr-HT<\/a>ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y), kh\u00f4ng ph\u1ea3i in Phi\u1ebfu ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u00e0m c\u0103n c\u1ee9 tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT ra th\u00f4ng b\u00e1o h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau v\u00e0 chuy\u1ec3n k\u00e8m theo h\u1ed3 s\u01a1 \u0111\u1ebfn b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan.<\/span><\/p>\n

                            B\u01b0\u1edbc 4: Th\u1ea9m \u0111\u1ecbnh ph\u00e1p ch\u1ebf<\/strong><\/span><\/p>\n

                            – B\u1ed9 ph\u1eadn Ph\u00e1p ch\u1ebf th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh v\u1ec1 ph\u00e1p ch\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo n\u1ed9i dung th\u1ea9m \u0111\u1ecbnh quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf th\u1ea9m \u0111\u1ecbnh d\u1ef1 th\u1ea3o v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh t\u1ea1i CQT c\u00e1c c\u1ea5p c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, trong \u0111\u00f3 bao g\u1ed3m c\u00e1c n\u1ed9i dung nh\u01b0: th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, th\u1ea9m quy\u1ec1n v\u00e0 tr\u00ecnh t\u1ef1 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                            – B\u1ed9 ph\u1eadn Ph\u00e1p ch\u1ebf chuy\u1ec3n tr\u1ea3 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh k\u00e8m theo to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ebfn b\u1ed9 ph\u1eadn \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh.<\/span><\/p>\n

                            – Th\u1eddi gian th\u1ea9m \u0111\u1ecbnh ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                            B\u01b0\u1edbc 5: Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf<\/strong><\/span><\/p>\n

                              \n
                            1. Ph\u00ea duy\u1ec7t ho\u00e0n thu\u1ebf:<\/span><\/li>\n<\/ol>\n

                              Th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, k\u00fd quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/span><\/p>\n

                              Th\u1eddi gian th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 tr\u00ecnh.<\/span><\/p>\n

                                \n
                              1. L\u01b0u h\u00e0nh v\u0103n b\u1ea3n ho\u00e0n thu\u1ebf:<\/span><\/li>\n
                              2. a) B\u1ed9 ph\u1eadn HCVT th\u1ef1c hi\u1ec7n:<\/span><\/li>\n<\/ol>\n

                                – Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u0103n b\u1ea3n \u201c\u0111i\u201d theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                – Nh\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh \u1ee9ng d\u1ee5ng QHS c\u1ee7a ng\u00e0nh Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 c\u1ee7a NNT ho\u1eb7c QLCV \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                – Chuy\u1ec3n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan nh\u01b0 sau:<\/span><\/p>\n

                                + G\u1eedi quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3) qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh cho NNT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p NNT kh\u00f4ng \u0111\u1ebfn nh\u1eadn tr\u1ef1c ti\u1ebfp t\u1ea1i CQT theo phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3; tr\u01b0\u1eddng h\u1ee3p NNT \u0111\u1ebfn nh\u1eadn tr\u1ef1c ti\u1ebfp t\u1ea1i CQT theo phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 th\u00ec B\u1ed9 ph\u1eadn HCVT chuy\u1ec3n cho B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 cho NNT.<\/span><\/p>\n

                                + Chuy\u1ec3n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan thu\u1ed9c CQT v\u00e0 l\u01b0u tr\u1eef theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p Chi c\u1ee5c Thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi NNT kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c v\u00e0 sau khi b\u00f9 tr\u1eeb m\u00e0 NNT v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ph\u1ea3i chuy\u1ec3n 01 b\u1ea3n ch\u00ednh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u1ec1 C\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u1eadp l\u1ec7nh ho\u00e0n tr\u1ea3. Trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf n\u00eau tr\u00ean, b\u1ed9 ph\u1eadn KK&KTT \u0111\u01b0\u1ee3c nh\u1eadn 01 b\u1ea3n ch\u00ednh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ec3 l\u1eadp l\u1ec7nh ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                + G\u1eedi c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3) cho c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh.<\/span><\/p>\n

                                  \n
                                1. b) B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 cho NNT \u0111\u1ebfn nh\u1eadn tr\u1ef1c ti\u1ebfp t\u1ea1i CQT theo Phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3.<\/span><\/li>\n<\/ol>\n

                                  Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi tr\u1ea3 k\u1ebft qu\u1ea3 theo \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh m\u00e0 NNT ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf th\u00ec NNT li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi CQT v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 t\u1ea1i b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d.<\/span><\/p>\n

                                  Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng CQT k\u00fd.<\/span><\/p>\n

                                    \n
                                  1. L\u1eadp v\u00e0 l\u01b0u h\u00e0nh l\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN:<\/span><\/li>\n<\/ol>\n

                                    C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\u00a0(k\u00e8m theo th\u00f4ng tin s\u1ed1 t\u00e0i kho\u1ea3n, ng\u00e2n h\u00e0ng\/KBNN n\u01a1i NNT m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n ho\u1eb7c s\u1ed1 CMND\/h\u1ed9 chi\u1ebfu, ng\u00e0y c\u1ea5p, n\u01a1i c\u1ea5p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c ho\u00e0n tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a NNT do b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cung c\u1ea5p), b\u1ed9 ph\u1eadn KK&KTT th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

                                    – D\u1ef1 th\u1ea3o\u00a0L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu NSNN\u00a0(m\u1eabu s\u1ed1 01\/LHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed128\/2011\/TT-BTC)<\/a>\u00a0trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 sau khi \u0111\u00e3 b\u00f9 tr\u1eeb n\u1ee3 thu\u1ebf.\u00a0\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT c\u1ee7a NNT do Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec Chi c\u1ee5c Thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ec7nh ho\u00e0n tr\u1ea3.<\/span><\/p>\n

                                    C\u0103n c\u1ee9 ph\u01b0\u01a1ng th\u1ee9c ho\u00e0n tr\u1ea3, quy tr\u00ecnh ho\u00e0n thu\u1ebf v\u00e0 b\u00f9 tr\u1eeb n\u1ee3, tr\u1ea3 l\u00e3i do ch\u1eadm gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, h\u00ecnh th\u1ee9c chi tr\u1ea3 cho NNT nh\u01b0: tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t, tr\u1ea3 v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1i KBNN ho\u1eb7c ng\u00e2n h\u00e0ng, ho\u00e0n tr\u1ea3 t\u1ea1i KBNN kh\u00e1c \u0111\u1ecba b\u00e0n, \u0111\u1ec3 l\u1eadp l\u1ec7nh ho\u00e0n tr\u1ea3 \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 theo d\u00f5i, h\u1ea1ch to\u00e1n v\u00e0 \u0111\u1ed1i chi\u1ebfu thanh to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 s\u1ed1 28\/2011\/TT-BTC.<\/span><\/p>\n

                                    – Tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t, k\u00fd l\u1ec7nh ho\u00e0n tr\u1ea3.<\/span><\/p>\n

                                    – Ph\u1ed1i h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn HCVT \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u0103n b\u1ea3n \u201c\u0111i\u201d theo quy \u0111\u1ecbnh (l\u1ec7nh ho\u00e0n tr\u1ea3 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 theo d\u00f5i ri\u00eang).<\/span><\/p>\n

                                    – Chuy\u1ec3n l\u1ec7nh ho\u00e0n tr\u1ea3 k\u00e8m theo 01 b\u1ea3n sao quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf cho KBNN c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                    Th\u1eddi gian th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau tr\u00ean l\u00e0 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng CQT k\u00fd.<\/span><\/p>\n

                                    – C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, l\u1ec7nh ho\u00e0n tr\u1ea3 (\u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a KBNN): Th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3, thu n\u1ee3 thu\u1ebf, tr\u1ea3 l\u00e3i do ch\u1eadm gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf v\u00e0 l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                    L\u01b0u \u00fd:<\/span><\/p>\n

                                    – H\u1ed3 s\u01a1 lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn ph\u1ea3i k\u00ea r\u00f5 danh m\u1ee5c h\u1ed3 s\u01a1 v\u00e0 \u0111\u00f3ng th\u00e0nh t\u1eadp \u0111\u1ec3 theo d\u00f5i qu\u1ea3n l\u00fd;<\/span><\/p>\n

                                    – Th\u1ee7 t\u1ee5c giao nh\u1eadn h\u1ed3 s\u01a1 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 thu\u1ebf (hai b\u00ean k\u00fd, ghi r\u00f5 th\u1eddi gian giao, nh\u1eadn);<\/span><\/p>\n

                                    – Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan thu\u1ed9c CQT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 n\u00eau t\u1ea1i Quy tr\u00ecnh n\u00e0y, nh\u01b0ng t\u1ed5ng th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf c\u1ee7a CQT (bao g\u1ed3m c\u1ea3 th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n

                                    + \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y CQT nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                    + \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 60 (s\u00e1u m\u01b0\u01a1i) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y CQT nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                    + \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2010\/TT-BTC<\/a>\u00a0v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 94\/2010\/TT-BTC: C\u0103n c\u1ee9 c\u00e1c b\u01b0\u1edbc c\u00f4ng vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf n\u00eau tr\u00ean v\u00e0 th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf t\u1ea1i\u00a0c\u00e1c\u00a0Th\u00f4ng t\u01b0 n\u00e0y, CQT t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c v\u00e0 ph\u00e2n c\u00f4ng c\u00e1n b\u1ed9 th\u1ef1c hi\u1ec7n c\u00e1c kh\u00e2u c\u00f4ng vi\u1ec7c t\u1eeb ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ki\u1ec3m tra gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ea3m b\u1ea3o th\u1eddi gian quy \u0111\u1ecbnh.<\/span><\/p>\n

                                    +\u00a0Th\u1ee7 tr\u01b0\u1eddng CQT \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian gi\u1ea3i quy\u1ebft c\u1ee7a t\u1eebng b\u01b0\u1edbc c\u00f4ng vi\u1ec7c, t\u1eebng b\u1ed9 ph\u1eadn cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 c\u1ee7a CQT nh\u01b0ng\u00a0ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang th\u1eddi gian th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n\u00a0ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan\u00a0v\u00e0 \u0111\u00fang ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan thu\u1ed9c CQT. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u1eddi gian gi\u1ea3i quy\u1ebft n\u00eau tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ee7 tr\u01b0\u1edfng CQT ban h\u00e0nh v\u0103n b\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n

                                      \n
                                    1. GI\u1ea2I QUY\u1ebeT HO\u00c0N C\u00c1C LO\u1ea0I THU\u1ebe KH\u00c1C<\/strong><\/span><\/li>\n<\/ol>\n

                                      Quy tr\u00ecnh ho\u00e0n c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, v\u1ec1 c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n nh\u01b0 Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c I\/A n\u00eau tr\u00ean, ri\u00eang m\u1ed9t s\u1ed1 n\u1ed9i dung kh\u00e1c v\u1edbi Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

                                        \n
                                      1. Ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/li>\n<\/ol>\n

                                        – H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, chuy\u1ec3n \u0111\u1ebfn b\u1ed9 ph\u1eadn c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ec3 ph\u00e2n lo\u1ea1i, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau).<\/span><\/p>\n

                                        – Thu th\u1eadp th\u00f4ng tin, t\u00e0i li\u1ec7u, ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT t\u1ea1i CQT v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u, s\u1ed1 li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh s\u1ed1 li\u1ec7u k\u00ea khai c\u1ee7a NNT li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3);<\/span><\/p>\n

                                        – \u0110\u1ed1i v\u1edbi NNT l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau th\u00ec b\u01b0\u1edbc c\u00f4ng vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf li\u00ean quan \u0111\u1ebfn ki\u1ec3m tra h\u1ed3 s\u01a1 t\u1ea1i CQT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

                                        + \u0110\u1ed1i v\u1edbi n\u1ed9i dung ch\u01b0a r\u00f5 li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf:\u00a0D\u1ef1 th\u1ea3o v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb NNT \u0111\u1ebfn l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf CQT, tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT duy\u1ec7t k\u00fd g\u1eedi NNT. Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c v\u1edbi NNT \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                                        + \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf:\u00a0th\u1ef1c hi\u1ec7n ti\u1ebfp c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                                        + Ri\u00eang h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 t\u1ea1m th\u1eddi kh\u00f4ng ph\u1ea3i qua b\u1ed9 ph\u1eadn QLN x\u00e1c nh\u1eadn n\u1ee3 thu\u1ebf.<\/span><\/p>\n

                                        – \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh th\u00ec th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi gi\u1ea3i quy\u1ebft\u00a0h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT n\u00eau tr\u00ean.<\/span><\/p>\n

                                          \n
                                        1. Ho\u00e0n c\u00e1c lo\u1ea1i thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN n\u1ed9p th\u1eeba<\/span><\/li>\n<\/ol>\n

                                          B\u1ed9 ph\u1eadn ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, sau khi th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c \u0111\u1ebfn B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT t\u1ea1i CQT.<\/span><\/p>\n

                                          Tr\u01b0\u1eddng h\u1ee3p trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN n\u1ed9p th\u1eeba \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c k\u1ebft qu\u1ea3 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a CQT c\u00f3 ghi r\u00f5 s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN n\u1ed9p th\u1eeba; qua ph\u00e2n t\u00edch h\u1ed3 s\u01a1, CQT \u0111\u00e3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu n\u1ee3 thu\u1ebf c\u1ee7a NNT \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 th\u1ef1c hi\u1ec7n ngay c\u00e1c c\u00f4ng vi\u1ec7c \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN.<\/span><\/p>\n

                                          T\u1ed5ng th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u00e0n c\u00e1c lo\u1ea1i thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c NSNN n\u1ed9p th\u1eeba ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y CQT nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                          III. C\u00c1C TR\u01af\u1edcNG H\u1ee2P HO\u00c0N THU\u1ebe THU\u1ed8C TH\u1ea8M QUY\u1ec0N C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH (T\u1ed4NG C\u1ee4C THU\u1ebe)<\/strong><\/span><\/p>\n

                                            \n
                                          1. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf), C\u1ee5c Thu\u1ebf (Chi c\u1ee5c Thu\u1ebf) c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a NNT, b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (bao g\u1ed3m c\u1ea3 vi\u1ec7c ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf NNT) tr\u00ecnh l\u00e3nh \u0111\u1ea1o C\u1ee5c Thu\u1ebf, c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 n\u1ed9i dung \u0111\u00e3 ki\u1ec3m tra v\u00e0 \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd; g\u1eedi c\u00f9ng h\u1ed3 s\u01a1 v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf, th\u1eddi gian g\u1eedi h\u1ed3 s\u01a1 v\u1ec1 T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 25 (hai m\u01b0\u01a1i l\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a NNT.<\/span><\/li>\n<\/ol>\n

                                            H\u1ed3 s\u01a1 g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1ed3m: h\u1ed3 s\u01a1 c\u1ee7a NNT, c\u00e1c v\u0103n b\u1ea3n ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 v\u00e0 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c Thu\u1ebf; \u0111\u1ed3ng th\u1eddi C\u1ee5c Thu\u1ebf ph\u1ea3i photocopy 01 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec3 l\u01b0u, theo d\u00f5i k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft.<\/span><\/p>\n

                                              \n
                                            1. C\u1ee5c Thu\u1ebf, sau khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) th\u1ef1c hi\u1ec7n l\u1eadp, k\u00fd l\u1ec7nh ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh, theo d\u00f5i h\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a NNT; \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau t\u1ea1i M\u1ee5c V\/A d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/li>\n<\/ol>\n

                                              III. KI\u1ec2M TRA SAU HO\u00c0N THU\u1ebe<\/strong><\/span><\/p>\n

                                              1. B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau, h\u00e0ng th\u00e1ng g\u1eedi danh s\u00e1ch h\u1ed3 s\u01a1 (do b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft) \u0111\u00e3 c\u00f3 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 \u0111\u1ebfn b\u1ed9 ph\u1eadn Ki\u1ec3m tra sau ho\u00e0n thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p \u1ee9ng d\u1ee5ng tin h\u1ecdc \u0111\u00e3 h\u1ed7 tr\u1ee3 theo d\u00f5i ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 ngay trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9i dung n\u00e0y).<\/span><\/p>\n

                                              2. B\u1ed9 ph\u1eadn Ki\u1ec3m tra sau ho\u00e0n thu\u1ebf: c\u0103n c\u1ee9 danh s\u00e1ch c\u00e1c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u00e3 c\u00f3 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 (tr\u01b0\u1eddng h\u1ee3p \u1ee9ng d\u1ee5ng tin h\u1ecdc \u0111\u00e3 h\u1ed7 tr\u1ee3 th\u00ec ki\u1ec3m tra tr\u00ean \u1ee9ng d\u1ee5ng) \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 th\u00ec y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 cung c\u1ea5p (c\u00f3 k\u00fd giao, nh\u1eadn) h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u00f3 li\u00ean quan.<\/span><\/p>\n

                                              Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra sau ho\u00e0n thu\u1ebf x\u00e1c \u0111\u1ecbnh c\u00f3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec b\u1ed9 ph\u1eadn Ki\u1ec3m tra sau ho\u00e0n thu\u1ebf tr\u00ecnh th\u1ee7 tr\u01b0\u1edfng CQT quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                              3. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ph\u1ea3i thanh tra: B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u00f3 li\u00ean quan tr\u00ecnh l\u00e3nh \u0111\u1ea1o CQT ph\u00ea duy\u1ec7t giao Ph\u00f2ng Thanh tra thu\u1ed9c C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                              IV. B\u00c1O C\u00c1O, L\u01afU TR\u1eee H\u1ed2 S\u01a0 HO\u00c0N THU\u1ebe<\/strong><\/span><\/p>\n

                                              1. B\u00e1o c\u00e1o ho\u00e0n thu\u1ebf:<\/span><\/p>\n

                                              a) B\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/p>\n

                                              – Nh\u1eadp c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u ghi trong Phi\u1ebfu ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, Phi\u1ebfu nh\u1eadn x\u00e9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf, quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, l\u1ec7nh ho\u00e0n tr\u1ea3 v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan v\u00e0o h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u ng\u00e0nh Thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 10 c\u1ee7a th\u00e1ng sau k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 do b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft. Tr\u01b0\u1eddng h\u1ee3p \u1ee9ng d\u1ee5ng tin h\u1ecdc \u0111\u00e3 h\u1ed7 tr\u1ee3 nh\u1eadp c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean ngay trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9i dung n\u00e0y.<\/span><\/p>\n

                                              – H\u00e0ng th\u00e1ng, n\u0103m l\u1eadp B\u00e1o c\u00e1o chi ti\u1ebft k\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1 09a\/QTr-HT v\u00e0 m\u1eabu s\u1ed1 09b\/QTr-HT ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y) v\u00e0 B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1\u00a010\/QTr-HT<\/a>\u00a0ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf do b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft, k\u00e8m theo n\u1ed9i dung b\u00e1o c\u00e1o \u0111\u00e1nh gi\u00e1, ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh ho\u00e0n thu\u1ebf, c\u00e1c bi\u1ec7n ph\u00e1p t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c ki\u1ebfn ngh\u1ecb, \u0111\u1ec1 xu\u1ea5t, chuy\u1ec3n b\u1ed9 ph\u1eadn KK&KTT t\u1ed5ng h\u1ee3p tr\u01b0\u1edbc ng\u00e0y 10 c\u1ee7a th\u00e1ng sau k\u1ef3 b\u00e1o c\u00e1o theo c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/span><\/p>\n

                                              + K\u1ebft qu\u1ea3 ho\u00e0n thu\u1ebf trong k\u1ef3 b\u00e1o c\u00e1o, t\u1ef7 l\u1ec7 (%) so v\u1edbi c\u00f9ng k\u1ef3 b\u00e1o c\u00e1o v\u00e0 so v\u1edbi lu\u1ef9 k\u1ebf. Ri\u00eang thu\u1ebf GTGT b\u1ed5 sung th\u00eam: T\u1ef7 l\u1ec7 (%) so v\u1edbi d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf; S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 \u0111\u00e3 gi\u1ea3i quy\u1ebft, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 ch\u01b0a gi\u1ea3i quy\u1ebft; B\u00e1o c\u00e1o v\u1ec1 qu\u1ef9 ho\u00e0n thu\u1ebf.<\/span><\/p>\n

                                              + Nh\u1eadn x\u00e9t, \u0111\u00e1nh gi\u00e1:<\/span><\/p>\n