{"id":20729,"date":"2016-01-18T09:18:16","date_gmt":"2016-01-18T09:18:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20729"},"modified":"2016-12-05T03:43:46","modified_gmt":"2016-12-05T03:43:46","slug":"quyet-dinh-so-329-qd-tct-v-viec-ban-hanh-quy-trinh-quan-ly-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20729","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh s\u1ed1 329\/Q\u0110-TCT V\/vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd 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

 <\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c Lu\u1eadt 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 Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh s\u1ed1 15\/2012\/QH13 ng\u00e0y 20\/06\/2012;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 115\/2009\/Q\u0110-TTg ng\u00e0y 28\/9\/2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a 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 78\/2007\/Q\u0110-BTC ng\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

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

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

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

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

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

\u0110i\u1ec1u 1.<\/strong> Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh n\u00e0y Quy tr\u00ecnh qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c Lu\u1eadt thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 2. <\/strong>Quy\u1ebft \u0111\u1ecbnh n\u00e0y thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 443\/Q\u0110-TCT ng\u00e0y 29\/4\/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 qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 3.<\/strong> Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Th\u1ee7 tr\u01b0\u1edfng c\u00e1c V\u1ee5, \u0110\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 c\u00e1c 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\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 \u0110i\u1ec1u 3;<\/span>
\n – L\u00e3nh \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u1ec3 b\/c);<\/span>
\n – L\u00e3nh \u0111\u1ea1o T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – L\u01b0u: VT, KK (10b).<\/span><\/td>\n		T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

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

 <\/p>\n

QUY TR\u00ccNH<\/span><\/h4>\n

QU\u1ea2N L\u00dd \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/span>
\n (Ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1: 329\/Q\u0110-TCT ng\u00e0y 27 th\u00e1ng 03 n\u0103m 2014<\/em><\/span><\/p>\n

\u00a0c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf<\/em>)<\/span><\/p>\n

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

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

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

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

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

– Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

– Chu\u1ea9n ho\u00e1 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch n\u00e2ng cao n\u0103ng l\u1ef1c, hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a b\u1ed9 m\u00e1y qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

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

– Quy tr\u00ecnh n\u00e0y \u00e1p d\u1ee5ng cho c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p: T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf v\u00e0 Chi c\u1ee5c Thu\u1ebf trong vi\u1ec7c qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– Quy tr\u00ecnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3i quy\u1ebft \u0111\u0103ng k\u00fd m\u1edbi m\u00e3 s\u1ed1 thu\u1ebf, thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, ch\u1ea5m d\u1ee9t v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

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

    \n
  1. C\u00e1c c\u1ee5m t\u1eeb vi\u1ebft t\u1eaft trong quy tr\u00ecnh<\/strong><\/span><\/li>\n<\/ol>\n

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

    – MST: M\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

    – MSDN: M\u00e3 s\u1ed1 doanh nghi\u1ec7p;<\/span><\/p>\n

    – MLNS: M\u1ee5c l\u1ee5c ng\u00e2n s\u00e1ch<\/span><\/p>\n

    – S\u1edf KH\u0110T: S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span><\/p>\n

    – \u0110KT: \u0110\u0103ng k\u00fd thu\u1ebf;<\/span><\/p>\n

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

    – CQ \u0110KKD: C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh;<\/span><\/p>\n

      \n
    1. C\u00e1c b\u1ed9 ph\u1eadn tham gia th\u1ef1c hi\u1ec7n quy tr\u00ecnh<\/strong><\/span><\/li>\n<\/ol>\n

      – B\u1ed9 ph\u1eadn k\u00ea khai v\u00e0 k\u1ebf to\u00e1n thu\u1ebf (B\u1ed9 ph\u1eadn KK&KTT<\/strong>): 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 v\u00e0 Tin h\u1ecdc thu\u1ed9c Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

      – B\u1ed9 ph\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (B\u1ed9 ph\u1eadn \u0110KT)<\/strong>: L\u00e0 b\u1ed9 ph\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0110KT c\u1ee7a NNT thu\u1ed9c b\u1ed9 ph\u1eadn KK&KTT.<\/span><\/p>\n

      – B\u1ed9 ph\u1eadn<\/strong> qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t:<\/strong> Ph\u00f2ng qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t ho\u1eb7c B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t thu\u1ed9c Ph\u00f2ng T\u1ed5ng h\u1ee3p – Nghi\u1ec7p v\u1ee5 – D\u1ef1 to\u00e1n t\u1ea1i C\u1ee5c Thu\u1ebf; \u0110\u1ed9i tr\u01b0\u1edbc b\u1ea1 v\u00e0 thu kh\u00e1c thu\u1ed9c Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

      – B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/strong> Ph\u00f2ng qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thu\u1ed9c C\u1ee5c Thu\u1ebf; \u0110\u1ed9i thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thu\u1ed9c Chi c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

      – B\u1ed9 ph\u1eadn H\u00e0nh ch\u00ednh v\u0103n th\u01b0 (B\u1ed9 ph\u1eadn HCVT)<\/strong>: Ph\u00f2ng H\u00e0nh ch\u00ednh – Qu\u1ea3n tr\u1ecb – T\u00e0i v\u1ee5 – \u1ea4n ch\u1ec9 thu\u1ed9c C\u1ee5c Thu\u1ebf; \u0110\u1ed9i H\u00e0nh ch\u00ednh – Nh\u00e2n s\u1ef1 – T\u00e0i v\u1ee5 – Qu\u1ea3n tr\u1ecb – \u1ea4n ch\u1ec9 thu\u1ed9c Chi c\u1ee5c Thu\u1ebf;<\/span><\/p>\n

      – B\u1ed9 ph\u1eadn tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 (B\u1ed9 ph\u1eadn TTHT)<\/strong>: Ph\u00f2ng Tuy\u00ean truy\u1ec1n – H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c C\u1ee5c Thu\u1ebf; \u0110\u1ed9i Tuy\u00ean truy\u1ec1n v\u00e0 H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c Chi c\u1ee5c Thu\u1ebf;<\/span><\/p>\n

      – B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3 (B\u1ed9 ph\u1eadn QLN<\/strong>): Ph\u00f2ng Qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf thu\u1ed9c C\u1ee5c Thu\u1ebf; \u0110\u1ed9i Qu\u1ea3n l\u00fd n\u1ee3 v\u00e0 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd n\u1ee3 thu\u1ebf thu\u1ed9c c\u00e1c \u0111\u1ed9i thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf;<\/span><\/p>\n

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

      – B\u1ed9 ph\u1eadn tin h\u1ecdc<\/strong>: Ph\u00f2ng Tin h\u1ecdc t\u1ea1i C\u1ee5c Thu\u1ebf; B\u1ed9 ph\u1eadn tin h\u1ecdc thu\u1ed9c \u0110\u1ed9i K\u00ea khai – K\u1ebf to\u00e1n thu\u1ebf v\u00e0 tin h\u1ecdc ho\u1eb7c b\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 tin h\u1ecdc t\u1ea1i Chi c\u1ee5c Thu\u1ebf;<\/span><\/p>\n

      – B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d<\/strong>: B\u1ed9 ph\u1eadn \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 78\/2007\/Q\u0110-BTC ng\u00e0y 17\/9\/2007 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh thu\u1ed9c c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p, l\u00e0 b\u1ed9 ph\u1eadn tr\u1ef1c ti\u1ebfp ti\u1ebfp nh\u1eadn c\u00e1c h\u1ed3 s\u01a1 c\u1ee7a NNT g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a c\u01a1 quan thu\u1ebf cho NNT. C\u1ee5c tr\u01b0\u1edfng c\u00e1c C\u1ee5c Thu\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng c\u00e1c Chi c\u1ee5c Thu\u1ebf tu\u1ef3 theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 ph\u00e2n c\u00f4ng, s\u1eafp x\u1ebfp c\u00e1n b\u1ed9 t\u1ea1i B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d cho ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o gi\u1ea3i quy\u1ebft c\u00f4ng vi\u1ec7c thu\u1eadn ti\u1ec7n, linh ho\u1ea1t, kh\u00f4ng g\u00e2y phi\u1ec1n h\u00e0 cho NNT.<\/span><\/p>\n

        \n
      1. M\u1ed9t s\u1ed1 t\u1eeb ng\u1eef s\u1eed d\u1ee5ng trong quy tr\u00ecnh<\/strong><\/span><\/li>\n<\/ol>\n

        – H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf: <\/strong>l\u00e0 c\u1ee5m t\u1eeb d\u00f9ng \u0111\u1ec3 ch\u1ec9 t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan (b\u1ea3ng k\u00ea; ph\u1ee5 l\u1ee5c; b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c; b\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh \u0111i\u1ec1u ch\u1ec9nh theo t\u00ean m\u1edbi ho\u1eb7c c\u00e1c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c; b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c ch\u1ee9ng minh qu\u00e2n \u0111\u1ed9i ho\u1eb7c h\u1ed9 chi\u1ebfu;…) do NNT l\u1eadp v\u00e0 g\u1eedi \u0111\u1ebfn CQT theo quy \u0111\u1ecbnh.<\/span><\/p>\n

        – Quy tr\u00ecnh ph\u1ed1i h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p: <\/strong>l\u00e0 Quy tr\u00ecnh ph\u1ed1i h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p gi\u1eefa c\u01a1 quan Thu\u1ebf v\u00e0 c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1403\/Q\u0110-TCT ng\u00e0y 01\/09\/2010 c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

        – \u1ee8ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf:<\/strong> :<\/strong> l\u00e0 thu\u1eadt ng\u1eef d\u00f9ng \u0111\u1ec3 ch\u1ec9 h\u1ec7 th\u1ed1ng c\u00e1c \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd th\u00f4ng tin \u0110KT t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p bao g\u1ed3m: \u1ee9ng d\u1ee5ng Qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (QLT-TNCN), \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf c\u1ea5p T\u1ed5ng c\u1ee5c (TTC); \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf c\u1ea5p C\u1ee5c (TINC); \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf c\u1ea5p Chi c\u1ee5c (TINC-TT);<\/span><\/p>\n

        – \u1ee8ng d\u1ee5ng theo d\u00f5i nh\u1eadn, tr\u1ea3 h\u1ed3 s\u01a1 thu\u1ebf (QHS):<\/strong> l\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin theo d\u00f5i vi\u1ec7c nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a NNT v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 cho NNT t\u1ea1i CQT, bao g\u1ed3m \u1ee9ng d\u1ee5ng theo d\u00f5i nh\u1eadn, tr\u1ea3 h\u1ed3 s\u01a1 c\u1ea5p C\u1ee5c (QHS) v\u00e0 c\u1ea5p Chi c\u1ee5c (QHSCC).<\/span><\/p>\n

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

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

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

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

          \n
        1. H\u1ed2 S\u01a0 \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/span><\/li>\n
        2. H\u01b0\u1edbng d\u1eabn l\u1eadp h\u1ed3 s\u01a1<\/strong><\/span><\/li>\n
        3. a) Tr\u01b0\u1eddng h\u1ee3p NNT th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh): CQ \u0110KKD c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn l\u1eadp h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd MSDN theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 05\/2013\/N\u0110-CP ng\u00e0y 09\/01\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n
        4. b) T\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng theo Lu\u1eadt Doanh nghi\u1ec7p : B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d h\u01b0\u1edbng d\u1eabn NNT th\u1ef1c hi\u1ec7n k\u00ea khai theo c\u00e1c m\u1eabu t\u1edd khai \u0110KT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/5\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 theo Ph\u1ee5c l\u1ee5c I ban h\u00e0nh k\u00e8m theo Quy tr\u00ecnh n\u00e0y.<\/span><\/li>\n
        5. c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p: B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d h\u01b0\u1edbng d\u1eabn NNT th\u1ef1c hi\u1ec7n k\u00ea khai theo m\u1eabu ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 153\/2011\/TT-BTC ng\u00e0y 11\/11\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; \u0111\u1ed3ng th\u1eddi h\u01b0\u1edbng d\u1eabn b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai th\u00f4ng tin: h\u1ecd t\u00ean, ng\u00e0y th\u00e1ng n\u0103m sinh, \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf (khai chi ti\u1ebft \u0111\u1ebfn s\u1ed1 nh\u00e0, \u0111\u01b0\u1eddng ph\u1ed1, th\u00f4n\/t\u1ed5), s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n v\u00e0 ng\u00e0y c\u1ea5p (ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng).<\/span><\/li>\n
        6. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1<\/strong><\/span><\/li>\n
        7. a) \u0110\u1ed1i v\u1edbi NNT th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 c\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh): NNT n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i CQ \u0110KKD c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 05\/2013\/N\u0110-CP ng\u00e0y 09\/01\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/span><\/li>\n
        8. b) \u0110\u1ed1i v\u1edbi NNT l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f2n l\u1ea1i th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng theo Lu\u1eadt Doanh nghi\u1ec7p: NNT n\u1ed9p h\u1ed3 s\u01a1 cho CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ea1i b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed (n\u1ebfu c\u00f3).<\/span><\/li>\n
        9. c) \u0110\u1ed1i v\u1edbi NNT \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/li>\n<\/ol>\n

          – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng:<\/span><\/p>\n

          + T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p 01 b\u1ea3n \u0111\u0103ng k\u00fd theo m\u1eabu 16\/\u0110K-TNCN cho CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

          + C\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c nh\u1eadn thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i: \u0111\u1ea7u n\u0103m NNT n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho CQT qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ho\u1eb7c n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

          – Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh: h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c n\u1ed9p t\u1ea1i CQT tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span><\/p>\n

            \n
          1. Ti\u1ebfp nh\u1eadn v\u00e0 ki\u1ec3m tra th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 \u0110KT<\/strong><\/span><\/li>\n<\/ol>\n

            3.1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd MSDN chuy\u1ec3n \u0111\u1ebfn t\u1eeb CQ \u0110KKD:<\/em><\/span><\/p>\n

            Vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd MSDN th\u1ef1c hi\u1ec7n theo Quy tr\u00ecnh ph\u1ed1i h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p gi\u1eefa CQT v\u00e0 CQ \u0110KKD hi\u1ec7n h\u00e0nh (g\u1ecdi t\u1eaft l\u00e0 Quy tr\u00ecnh ph\u1ed1i h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p).<\/span><\/p>\n

            3.2. Tr\u01b0\u1eddng h\u1ee3p NNT n\u1ed9p h\u1ed3 s\u01a1 \u0110KT tr\u1ef1c ti\u1ebfp t\u1ea1i CQT<\/em><\/span><\/p>\n

            B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 \u0110KT c\u1ee7a NNT.<\/span><\/p>\n

            – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0110KT kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh; b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d h\u01b0\u1edbng d\u1eabn NNT l\u1eadp h\u1ed3 s\u01a1 \u0110KT thay th\u1ebf ho\u1eb7c ch\u1ec9nh s\u1eeda, b\u1ed5 sung c\u00e1c th\u00f4ng tin k\u00ea khai c\u00f2n thi\u1ebfu theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ngay trong ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n

            – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0110KT \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh; b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

            + \u0110\u00f3ng d\u1ea5u, ghi ng\u00e0y nh\u1eadn v\u00e0 s\u1ed1 h\u1ed3 s\u01a1 v\u00e0o h\u1ed3 s\u01a1 \u0110KT, c\u1eadp nh\u1eadt th\u00f4ng tin h\u1ed3 s\u01a1 v\u00e0o \u1ee9ng d\u1ee5ng QHS.<\/span><\/p>\n

            + In Phi\u1ebfu h\u1eb9n tr\u1ea3 k\u1ebft qu\u1ea3 \u0110KT cho NNT (theo m\u1eabu s\u1ed1 08\/TTHT-PH ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 601\/Q\u0110-TCT ng\u00e0y 11\/5\/2012 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c ban h\u00e0nh Quy tr\u00ecnh tuy\u00ean truy\u1ec1n, h\u1ed7 tr\u1ee3 NNT) t\u1eeb \u1ee9ng d\u1ee5ng QHS;<\/span><\/p>\n

            + Chuy\u1ec3n h\u1ed3 s\u01a1 cho b\u1ed9 ph\u1eadn \u0110KT trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n

            3.3. Tr\u01b0\u1eddng h\u1ee3p NNT n\u1ed9p h\u1ed3 s\u01a1 \u0110KT qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh<\/em><\/span><\/p>\n

            T\u00f9y theo s\u1ef1 b\u1ed1 tr\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf, B\u1ed9 ph\u1eadn HCVT ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0110KT, \u0111\u00f3ng d\u1ea5u, ghi ng\u00e0y nh\u1eadn v\u00e0o h\u1ed3 s\u01a1, c\u1eadp nh\u1eadt th\u00f4ng tin h\u1ed3 s\u01a1 v\u00e0o \u1ee9ng d\u1ee5ng QHS v\u00e0 chuy\u1ec3n h\u1ed3 s\u01a1 cho b\u1ed9 ph\u1eadn \u0110KT ho\u1eb7c cho b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d trong th\u1eddi h\u1ea1n 01 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh.<\/span><\/p>\n

            3.4 Tr\u01b0\u1eddng h\u1ee3p NNT n\u1ed9p h\u1ed3 s\u01a1 \u0110KT th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/em><\/span><\/p>\n

            Vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 \u0110KT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

            II. C\u1ea4P MST\/MSDN<\/strong><\/span><\/p>\n

            Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0110KT t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan, b\u1ed9 ph\u1eadn \u0110KT th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

              \n
            1. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd MSDN chuy\u1ec3n \u0111\u1ebfn t\u1eeb CQ \u0110KKD<\/strong>:<\/span><\/li>\n<\/ol>\n

              Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd m\u1edbi MSDN nh\u1eadn t\u1eeb CQ \u0110KKD th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n

              B\u01b0\u1edbc 1: B\u1ed9 ph\u1eadn \u0110KT ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u00e1c th\u00f4ng tin nh\u1eadn t\u1eeb CQ \u0110KKD theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Quy tr\u00ecnh ph\u1ed1i h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd doanh nghi\u1ec7p gi\u1eefa CQ \u0110KKD v\u00e0 CQT.<\/span><\/p>\n

              – Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0110KT c\u1ee7a NNT nh\u1eadn t\u1eeb CQ \u0110KKD c\u00f3 tr\u00f9ng l\u1eb7p, sai s\u00f3t: b\u1ed9 ph\u1eadn \u0110KT truy\u1ec1n tr\u1ea3 th\u00f4ng tin t\u1eeb ch\u1ed1i c\u1ea5p MSDN cho h\u1ec7 th\u1ed1ng \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a c\u01a1 quan \u0110KKD.<\/span><\/p>\n

              – Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0110KT c\u1ee7a NNT nh\u1eadn t\u1eeb CQ \u0110KKD \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1ee7 t\u1ee5c: b\u1ed9 ph\u1eadn \u0110KT x\u00e1c nh\u1eadn th\u00f4ng tin \u0110KT; x\u00e1c \u0111\u1ecbnh th\u00f4ng tin CQT qu\u1ea3n l\u00fd v\u00e0 th\u00f4ng tin v\u1ec1 MLNS c\u1ee7a NNT, c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin tr\u00ean v\u00e0o \u201cKhu v\u1ef1c d\u00e0nh cho c\u01a1 quan thu\u1ebf\u201d tr\u00ean h\u1ec7 th\u1ed1ng \u0110KT.<\/span><\/p>\n

              Th\u1eddi gian t\u1eeb khi h\u1ec7 th\u1ed1ng \u0110KT c\u1ee7a C\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin \u0111\u1ebfn khi c\u00e1n b\u1ed9 \u0110KT th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o m\u1ee5c \u201cKhu v\u1ef1c d\u00e0nh cho c\u01a1 quan thu\u1ebf\u201d kh\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n

              B\u01b0\u1edbc 2: H\u1ec7 th\u1ed1ng \u0110KT th\u1ef1c hi\u1ec7n c\u1ea5p MSDN; truy\u1ec1n tr\u1ea3 MSDN cho CQ \u0110KKD.<\/span><\/p>\n

              B\u01b0\u1edbc 3: H\u1ec7 th\u1ed1ng \u0110KT th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb h\u1ec7 th\u1ed1ng \u0110KKD qu\u1ed1c gia c\u1ee7a CQ \u0110KKD<\/span><\/p>\n

              – Tr\u01b0\u1eddng h\u1ee3p CQ \u0110KKD t\u1eeb ch\u1ed1i c\u1ea5p MSDN, h\u1ec7 th\u1ed1ng \u0110KT t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i t\u1eeb ch\u1ed1i c\u1ea5p MST cho NNT.<\/span><\/p>\n

              – Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0110KKD ch\u1ea5p nh\u1eadn c\u1ea5p MSDN, h\u1ec7 th\u1ed1ng \u0110KT t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt to\u00e0n b\u1ed9 th\u00f4ng tin c\u1ee7a NNT v\u00e0o CSDL c\u1ee7a h\u1ec7 th\u1ed1ng \u0110KT, \u0111\u1ed3ng th\u1eddi truy\u1ec1n d\u1eef li\u1ec7u c\u1ee7a NNT l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c c\u1ee7a ng\u00e0nh Thu\u1ebf.<\/span><\/p>\n

                \n
              1. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0110KT n\u1ed9p t\u1ea1i CQT<\/strong><\/span><\/li>\n<\/ol>\n

                B\u01b0\u1edbc 1: Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0110KT t\u1eeb c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan, b\u1ed9 ph\u1eadn \u0110KT th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 \u0110KT theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22\/05\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

                – Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 \u0110KT c\u1ee7a NNT \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7: b\u1ed9 ph\u1eadn \u0110KT x\u00e1c \u0111\u1ecbnh th\u00f4ng tin, ghi v\u00e0o \u201cKhu v\u1ef1c d\u00e0nh cho c\u01a1 quan thu\u1ebf ghi\u201d tr\u00ean t\u1edd khai \u0110KT c\u1ee7a NNT v\u00e0 k\u00fd x\u00e1c nh\u1eadn, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n nh\u1eadp c\u00e1c th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 \u0110KT v\u00e0o h\u1ec7 th\u1ed1ng \u0110KT.<\/span><\/p>\n

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