{"id":21725,"date":"2016-02-03T02:27:38","date_gmt":"2016-02-03T02:27:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21725"},"modified":"2016-12-02T09:25:51","modified_gmt":"2016-12-02T09:25:51","slug":"thong-tu-so-802012tt-btc-huong-dan-luat-quan-ly-thue-va-dang-ky-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21725","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC H\u01b0\u1edbng d\u1eabn lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \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\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 80\/2012\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y<\/em> 22<\/em> th\u00e1ng<\/em> 5<\/em> n\u0103m 2012<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

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

H\u01af\u1edaNG D\u1eaaN LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd 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 c\u00e1c Lu\u1eadt Thu\u1ebf, Ph\u00e1p l\u1ec7nh ph\u00ed, l\u1ec7 ph\u00ed 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 Doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span><\/h1>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n

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

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf; thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf; ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau:<\/span><\/p>\n

    \n
  1. T\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng ho\u00e1.<\/span><\/li>\n
  2. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n
  3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n
  4. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/li>\n
  5. T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n Vi\u1ec7t Nam, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp kinh doanh t\u1ea1i Vi\u1ec7t Nam ph\u00f9 h\u1ee3p v\u1edbi lu\u1eadt ph\u00e1p Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n
  6. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf nh\u01b0: c\u00e1c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, ho\u1eb7c \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn h\u00e0ng vi\u1ec7n tr\u1ee3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n
  7. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ph\u00e1t sinh kho\u1ea3n ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ol>\n

    \u0110i\u1ec1u 3. M\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/h2>\n
      \n
    1. M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 m\u1ed9t d\u00e3y c\u00e1c ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c m\u00e3 ho\u00e1 theo m\u1ed9t nguy\u00ean t\u1eafc th\u1ed1ng nh\u1ea5t \u0111\u1ec3 c\u1ea5p cho t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c Lu\u1eadt Thu\u1ebf, Ph\u00e1p l\u1ec7nh ph\u00ed v\u00e0 l\u1ec7 ph\u00ed (g\u1ecdi chung l\u00e0 \u201cph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf\u201d), bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u. M\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 nh\u1eadn bi\u1ebft, x\u00e1c \u0111\u1ecbnh t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/li>\n
    2. M\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac l\u00e0 m\u1ed9t d\u00e3y s\u1ed1 \u0111\u01b0\u1ee3c chia th\u00e0nh c\u00e1c nh\u00f3m nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

      N1<\/sub>N2<\/sub> N3<\/sub>N4<\/sub>N5<\/sub>N6<\/sub>N7<\/sub>N8<\/sub>N9<\/sub> N10<\/sub> N11<\/sub>N12<\/sub>N13<\/sub><\/strong><\/span><\/p>\n

      Trong \u0111\u00f3:<\/span><\/p>\n

      – Hai ch\u1eef s\u1ed1 \u0111\u1ea7u N1<\/sub>N2<\/sub> <\/strong>l\u00e0 s\u1ed1 ph\u00e2n kho\u1ea3ng t\u1ec9nh c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo danh m\u1ee5c m\u00e3 ph\u00e2n kho\u1ea3ng t\u1ec9nh.<\/span><\/p>\n

      – B\u1ea3y ch\u1eef s\u1ed1 N3<\/sub>N4<\/sub>N5<\/sub>N6<\/sub>N7<\/sub>N8<\/sub>N9<\/sub><\/strong> \u0111\u01b0\u1ee3c \u0111\u00e1nh theo s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb 0000001 \u0111\u1ebfn 9999999. Ch\u1eef s\u1ed1 N10<\/sub> <\/strong>l\u00e0 ch\u1eef s\u1ed1 ki\u1ec3m tra.<\/span><\/p>\n

      – M\u01b0\u1eddi s\u1ed1 t\u1eeb N1 <\/sub><\/strong>\u0111\u1ebfn N10 <\/sub><\/strong>\u0111\u01b0\u1ee3c c\u1ea5p cho \u0111\u01a1n v\u1ecb ch\u00ednh v\u00e0 doanh nghi\u1ec7p th\u00e0nh vi\u00ean.<\/span><\/p>\n

      – Ba ch\u1eef s\u1ed1 N11<\/sub>N12<\/sub>N13 <\/sub><\/strong>l\u00e0 c\u00e1c s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb 001 \u0111\u1ebfn 999 \u0111\u01b0\u1ee3c c\u1ea5p cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a \u0111\u01a1n v\u1ecb ch\u00ednh v\u00e0 doanh nghi\u1ec7p th\u00e0nh vi\u00ean.<\/span><\/p>\n

        \n
      1. Nguy\u00ean t\u1eafc c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/li>\n<\/ol>\n

        a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf duy nh\u1ea5t \u0111\u1ec3 s\u1eed d\u1ee5ng trong su\u1ed1t qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng t\u1eeb khi \u0111\u0103ng k\u00fd thu\u1ebf cho \u0111\u1ebfn khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111, e kho\u1ea3n n\u00e0y. M\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n kh\u00e1c nhau.<\/span><\/p>\n

        M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c. T\u1ed5 ch\u1ee9c kinh doanh khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec m\u00e3 s\u1ed1 thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i.<\/span><\/p>\n

        M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c m\u1ed9t c\u00e1 nh\u00e2n kh\u00f4ng thay \u0111\u1ed5i trong su\u1ed1t cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh sau \u0111\u00f3 kinh doanh tr\u1edf l\u1ea1i.<\/span><\/p>\n

        M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/span><\/p>\n

        \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 m\u00e3 s\u1ed1 doanh nghi\u1ec7p.<\/span><\/p>\n

        b) M\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 (N1N2N3N4N5N6N7N8N9N10) \u0111\u01b0\u1ee3c c\u1ea5p cho:<\/span><\/p>\n

        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00eau t\u1ea1i \u0110i\u1ec1u 2, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

        c) M\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 (N1N2N3N4N5N6N7N8N9N10 N11N12N13) \u0111\u01b0\u1ee3c c\u1ea5p cho:<\/span><\/p>\n

        – C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

        – \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c t\u1ed5ng c\u00f4ng ty, tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

        C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201c\u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d, \u0111\u01a1n v\u1ecb c\u00f3 \u201c\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 \u201c\u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n\u201d. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ph\u1ea3i k\u00ea khai c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y v\u00e0o \u201cB\u1ea3ng k\u00ea c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1.<\/span><\/p>\n

        d) C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed<\/span><\/p>\n

        \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u201ch\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed\u201d), m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p cho: Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh (C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung) theo t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed; Doanh nghi\u1ec7p li\u00ean doanh \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c k\u00fd k\u1ebft d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng li\u00ean doanh.<\/span><\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed quy \u0111\u1ecbnh m\u1ed7i nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf ri\u00eang th\u00ec nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 (k\u1ec3 c\u1ea3 nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0 Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh v\u00e0 nh\u00e0 th\u1ea7u nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia) theo m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 c\u1ee7a Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/span><\/p>\n

        \u0111) C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/p>\n

        Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng th\u1ea7u \u0111\u00e3 k\u00fd.<\/span><\/p>\n

        e) C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho B\u00ean Vi\u1ec7t Nam n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n

        Nh\u00e0 th\u1ea7u v\u00e0 nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec b\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u c\u00f3 tr\u00e1ch nhi\u1ec7m khai v\u00e0 n\u1ed9p thu\u1ebf cho b\u00ean n\u01b0\u1edbc ngo\u00e0i. B\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c khai, n\u1ed9p thu\u1ebf cho c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

        Ch\u01b0\u01a1ng II<\/strong><\/span><\/h1>\n

        NH\u1eeeNG QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/strong><\/span><\/h1>\n

        M\u1ee5c 1. H\u1ed2 S\u01a0, TR\u00ccNH T\u1ef0, TH\u1ee6 T\u1ee4C \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/span><\/h1>\n
        \u0110i\u1ec1u 4. Th\u1eddi h\u1ea1n, th\u1eddi gian gi\u1ea3i quy\u1ebft v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/h5>\n
          \n
        1. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/li>\n<\/ol>\n

          a) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP<\/a> ng\u00e0y 15\/4\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

          b) C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y:<\/span><\/p>\n

          – \u0110\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

          – B\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/span><\/p>\n

          – Ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n;<\/span><\/p>\n

          – B\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thu ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

          – Ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (ng\u00e0y c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp);<\/span><\/p>\n

          – Ph\u00e1t sinh ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee7 d\u1ef1 \u00e1n (ho\u1eb7c \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n nh\u01b0 ban qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh), nh\u00e0 th\u1ea7u ch\u00ednh n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

          – Ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n

            \n
          1. Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1: 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh (\u00e1p d\u1ee5ng chung \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c t\u1ed5 ch\u1ee9c, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p v\u00e0 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/li>\n
          2. Quy \u0111\u1ecbnh h\u1ed3 s\u01a1: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 01 (m\u1ed9t) b\u1ed9 h\u1ed3 s\u01a1 duy nh\u1ea5t (\u00e1p d\u1ee5ng chung \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c t\u1ed5 ch\u1ee9c, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p v\u00e0 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/li>\n<\/ol>\n

            \u0110i\u1ec1u 5. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

              \n
            1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c)<\/span><\/li>\n<\/ol>\n

              Doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 19, 20, 21, 22, 23 v\u00e0 33 Ngh\u1ecb \u0111\u1ecbnh 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

                \n
              1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/li>\n<\/ol>\n

                a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh<\/span><\/p>\n

                H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 01-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c b\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf (n\u1ebfu c\u00f3);<\/span><\/p>\n

                – 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.<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i k\u00ea khai c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0o \u201cB\u1ea3ng k\u00ea c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, \u0111\u1ed3ng th\u1eddi c\u1ea5p m\u00e3 s\u1ed1 cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 trong \u201cB\u1ea3ng k\u00ea c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3ng t\u1ea1i c\u00e1c t\u1ec9nh kh\u00e1c. \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (13 s\u1ed1) cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (13 s\u1ed1) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n th\u00e0nh l\u1eadp th\u00eam \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c m\u1edbi th\u00e0nh l\u1eadp th\u00eam, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung v\u00e0o \u201cB\u1ea3ng k\u00ea c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

                H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00e0nh l\u1eadp th\u00eam g\u1ed3m:<\/span><\/p>\n

                – Th\u00f4ng b\u00e1o th\u00e0nh l\u1eadp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh theo m\u1eabu 07-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

                b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/p>\n

                – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 02-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c b\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf (n\u1ebfu c\u00f3). Tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf ph\u1ea3i ghi r\u00f5 m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n th\u00f4ng b\u00e1o;<\/span><\/p>\n

                – 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.<\/span><\/p>\n

                C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1eb7t tr\u1ee5 s\u1edf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u00e0 th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (13 s\u1ed1) c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                  \n
                1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/li>\n<\/ol>\n

                  – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 03-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                  – 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 (n\u1ebfu c\u00f3);<\/span><\/p>\n

                  – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c ch\u1ee9ng minh qu\u00e2n \u0111\u1ed9i ho\u1eb7c h\u1ed9 chi\u1ebfu.<\/span><\/p>\n

                  H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean h\u01a1n m\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ho\u1ea1t \u0111\u1ed9ng theo h\u00ecnh th\u1ee9c doanh nghi\u1ec7p v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

                    \n
                  1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ol>\n

                    a) \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1ea7u v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0<\/span><\/p>\n

                    Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5ng th\u1ea7u ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1ea7u v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                    – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 04-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                    – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ph\u00e9p th\u1ea7u (ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p);<\/span><\/p>\n

                    – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh (ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, n\u1ebfu c\u00f3);<\/span><\/p>\n

                    – B\u1ea3ng k\u00ea nh\u00e0 th\u1ea7u ph\u1ee5 k\u00e8m theo h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u (n\u1ebfu c\u00f3).<\/span><\/p>\n

                    C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                    b) \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i tham gia h\u1ee3p \u0111\u1ed3ng li\u00ean danh t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n

                    Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean li\u00ean danh th\u00e0nh l\u1eadp ra Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh th\u00ec Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                    H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                    – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 04-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                    – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ph\u00e9p th\u1ea7u (ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p);<\/span><\/p>\n

                    – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh (ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, n\u1ebfu c\u00f3);<\/span><\/p>\n

                    – B\u1ea3ng k\u00ea danh s\u00e1ch nh\u00e0 th\u1ea7u ph\u1ee5, c\u00e1c b\u00ean tham gia li\u00ean danh k\u00e8m theo h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u (n\u1ebfu c\u00f3).<\/span><\/p>\n

                    Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia li\u00ean danh th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c ri\u00eang bi\u1ec7t, t\u1ef1 x\u00e1c \u0111\u1ecbnh ph\u1ea7n doanh thu thu \u0111\u01b0\u1ee3c c\u1ee7a m\u00ecnh th\u00ec c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf ri\u00eang \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

                      \n
                    1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00ean Vi\u1ec7t Nam n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ol>\n

                      H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                      – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 04.1-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                      Tr\u01b0\u1eddng h\u1ee3p B\u00ean Vi\u1ec7t Nam c\u1ea7n quy\u1ebft to\u00e1n, x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p thay cho c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, B\u00ean Vi\u1ec7t Nam ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd 01 (m\u1ed9t) b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m: b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng th\u1ea7u; c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng th\u1ea7u \u0111\u00e3 k\u00fd v\u1edbi c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

                        \n
                      1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed<\/span><\/li>\n<\/ol>\n

                        a) \u0110\u1ed1i v\u1edbi Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh v\u00e0 doanh nghi\u1ec7p li\u00ean doanh<\/span><\/p>\n

                        H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                        – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 01-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c b\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf (n\u1ebfu c\u00f3);<\/span><\/p>\n

                        – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

                        Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ea7u kh\u00ed v\u00e0o \u201cB\u1ea3ng k\u00ea c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i\u201d. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 cho Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh \u0111\u1ed3ng th\u1eddi c\u1ea5p m\u00e3 s\u1ed1 13 s\u1ed1 cho t\u1eebng nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 trong \u201cB\u1ea3ng k\u00ea c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i\u201d c\u1ee7a Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh. Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (13 s\u1ed1) cho c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (13 s\u1ed1) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

                        b) \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 (bao g\u1ed3m c\u1ea3 nh\u00e0 th\u1ea7u nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia)<\/span><\/p>\n

                        H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                        – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 02-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf ph\u1ea3i ghi r\u00f5 m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh th\u00f4ng b\u00e1o;<\/span><\/p>\n

                        – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

                        C\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1eb7t v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ea7u kh\u00ed v\u00e0 th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                          \n
                        1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m<\/span><\/li>\n<\/ol>\n

                          – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 05-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                          – 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 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

                            \n
                          1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam (c\u00f3 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng)<\/span><\/li>\n<\/ol>\n

                            S\u1eed d\u1ee5ng t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 06-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                              \n
                            1. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1c ch\u1ee7 d\u1ef1 \u00e1n; t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0ng \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ol>\n

                              S\u1eed d\u1ee5ng t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 01-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (ch\u1ec9 th\u1ef1c hi\u1ec7n khai c\u00e1c ch\u1ec9 ti\u00eau: 1, 3, 9, 14).<\/span><\/p>\n

                                \n
                              1. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t do c\u00e1c B\u1ed9, ng\u00e0nh c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng (nh\u01b0 t\u00edn d\u1ee5ng, lu\u1eadt s\u01b0, c\u00f4ng ch\u1ee9ng, d\u1ea7u kh\u00ed, b\u1ea3o hi\u1ec3m, y t\u1ebf ho\u1eb7c c\u00e1c l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh kh\u00e1c) th\u00ec s\u1eed d\u1ee5ng gi\u1ea5y ph\u00e9p n\u00e0y thay cho Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 trong h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/li>\n
                              2. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u00e0 c\u00e1 nh\u00e2n, c\u01a1 quan thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi nh\u1eadn h\u1ed3 s\u01a1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<\/ol>\n

                                \u0110i\u1ec1u 6. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

                                  \n
                                1. Doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p, th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n
                                2. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/li>\n
                                3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3 c\u00f3 tr\u1ee5 s\u1edf. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u00ec n\u1ed9p t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp; C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span><\/li>\n
                                4. C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p tr\u1ef1c ti\u1ebfp, kh\u00f4ng qua \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp, \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf, n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa ho\u1eb7c n\u01a1i t\u1ea1m tr\u00fa.<\/span><\/li>\n
                                5. H\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i Chi c\u1ee5c thu\u1ebf qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 thu\u1ed9c t\u1ec9nh.<\/span><\/li>\n<\/ol>\n

                                  \u0110i\u1ec1u 7. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

                                    \n
                                  1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh Lu\u1eadt Doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf 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 c\u01a1 quan Thu\u1ebf v\u00e0 c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n
                                  2. Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

                                    C\u00f4ng ch\u1ee9c thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, ghi r\u00f5 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u1ed3 s\u01a1, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u theo b\u1ea3ng k\u00ea danh m\u1ee5c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf. C\u00f4ng ch\u1ee9c thu\u1ebf vi\u1ebft phi\u1ebfu h\u1eb9n ng\u00e0y tr\u1ea3 k\u1ebft qu\u1ea3 \u0111\u0103ng k\u00fd thu\u1ebf, th\u1eddi h\u1ea1n tr\u1ea3 k\u1ebft qu\u1ea3 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 s\u1ed1 ng\u00e0y quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                    Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1eedi b\u1eb1ng \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c thu\u1ebf \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                    Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed, vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ec7 th\u1ed1ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

                                    C\u00f4ng ch\u1ee9c thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n b\u1ed5 sung h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 nh\u1eadn tr\u1ef1c ti\u1ebfp; trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 nh\u1eadn theo \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

                                    \u0110i\u1ec1u 8. C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

                                    Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b, c, d, \u0111 v\u00e0 e kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p.<\/span><\/p>\n

                                      \n
                                    1. Th\u1eddi h\u1ea1n c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/li>\n<\/ol>\n

                                      C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u00ednh t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

                                        \n
                                      1. Ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/li>\n<\/ol>\n

                                        a) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf\u201d theo m\u1eabu s\u1ed1 10-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/p>\n

                                        b) Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n: C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c v\u00e0 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p \u201cTh\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n\u201d theo m\u1eabu s\u1ed1 12-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                        c) Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf: C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf theo m\u1eabu s\u1ed1 11-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m:<\/span><\/p>\n

                                        – Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng ho\u1ea1t \u0111\u1ed9ng kinh doanh sang \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c kh\u00f4ng th\u00e0nh l\u1eadp chi nh\u00e1nh ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c;<\/span><\/p>\n

                                        – C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh thi\u1ebfu ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c thi\u1ebfu gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/span><\/p>\n

                                        – C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p;<\/span><\/p>\n

                                        – B\u00ean Vi\u1ec7t Nam n\u1ed9p thay cho thu\u1ebf nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

                                        – \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, \u0111\u01a1n v\u1ecb v\u0169 trang;<\/span><\/p>\n

                                        – T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n

                                        – T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

                                          \n
                                        1. C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/li>\n<\/ol>\n

                                          Vi\u1ec7c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p (tr\u1eeb c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

                                          C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n

                                          a) C\u1ea5p l\u1ea1i cho tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, r\u00e1ch, n\u00e1t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m \u201c\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf\u201d theo m\u1eabu s\u1ed1 13-MST.<\/span><\/p>\n

                                          b) C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ti\u00eau tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf thay \u0111\u1ed5i: Khi c\u00f3 n\u1ed9i dung ghi t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf thay \u0111\u1ed5i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

                                          c) C\u1ea5p l\u1ea1i Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n: C\u00e1 nh\u00e2n m\u1ea5t Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n ho\u1eb7c th\u1ebb b\u1ecb r\u00e1ch, n\u00e1t, h\u1ecfng th\u00ec l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ea1i Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n theo m\u1eabu s\u1ed1 13-MST. Trong \u0111\u01a1n ph\u1ea3i ghi r\u00f5: m\u00e3 s\u1ed1 thu\u1ebf, h\u1ecd t\u00ean, s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu (n\u1ebfu l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i), n\u01a1i \u0111\u0103ng k\u00fd c\u1ea5p th\u1ebb tr\u01b0\u1edbc \u0111\u00e2y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i th\u1ebb th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i n\u1ed9p l\u1ea1i th\u1ebb c\u0169 cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                            \n
                                          1. C\u1ea5p l\u1ea1i Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf li\u1ec7t k\u00ea t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u00f3 y\u00eau c\u1ea7u c\u1ea5p l\u1ea1i Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf th\u00ec l\u00e0m \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u1ea5p l\u1ea1i Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf theo m\u1eabu s\u1ed1 13-MST. Trong \u0111\u01a1n ghi r\u00f5: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o tr\u01b0\u1edbc \u0111\u00e2y, h\u1ecd t\u00ean, s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n (n\u1ebfu l\u00e0 c\u00e1 nh\u00e2n).<\/span><\/li>\n<\/ol>\n

                                            \u0110i\u1ec1u 9. H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/strong><\/span><\/p>\n

                                              \n
                                            1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf n\u1ebfu ph\u00e1t sinh c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng kinh doanh sang c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c (kh\u00f4ng th\u00e0nh l\u1eadp chi nh\u00e1nh ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c) ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 01-\u0110K-TCT, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng m\u1eabu t\u1edd khai 02-\u0110K-TCT k\u00e8m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi, m\u1edf r\u1ed9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi C\u1ee5c thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf n\u00e0y.<\/span><\/li>\n
                                            2. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh khi chuy\u1ec3n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb v\u1ee3 sang ch\u1ed3ng, b\u1ed1 m\u1eb9 sang con v\u00e0 ng\u01b0\u1ee3c l\u1ea1i (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n c\u01a1 s\u1edf kinh doanh c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 khai, n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh.<\/span><\/li>\n
                                            3. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n:<\/span><\/li>\n<\/ol>\n

                                              – C\u00e1 nh\u00e2n c\u00f9ng l\u00fac n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qua nhi\u1ec1u t\u1ed5 ch\u1ee9c chi tr\u1ea3, ch\u1ec9 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i m\u1ed9t t\u1ed5 ch\u1ee9c chi tr\u1ea3 \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. C\u00e1 nh\u00e2n th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 c\u1ee7a m\u00ecnh v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 kh\u00e1c \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c chi tr\u1ea3 s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c khai thu\u1ebf, n\u1ed9p thu\u1ebf. N\u1ebfu m\u1ed9t c\u00e1 nh\u00e2n v\u1eeba n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh theo m\u1eabu \u0111\u0103ng k\u00fd thu\u1ebf 03-\u0110K-TCT (ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o \u00f4 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai). Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf n\u00e0y \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu 05-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (t\u1ef1 ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o \u00f4 m\u00e3 s\u1ed1 thu\u1ebf).<\/span><\/p>\n

                                              – Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin c\u00e1 nh\u00e2n v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n

                                              – Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng sang \u0111\u1ecba b\u00e0n kh\u00e1c qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3 n\u01a1i \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 khai, n\u1ed9p thu\u1ebf. C\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n c\u00f3 h\u01a1n m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 th\u00ec th\u1ef1c hi\u1ec7n thu h\u1ed3i c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u00e3 c\u1ea5p sau m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n

                                              – Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n n\u1ebfu ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf; Kh\u00f4ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u00e0y.<\/span><\/p>\n

                                              M\u1ee5c 2. THAY \u0110\u1ed4I TH\u00d4NG TIN \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/span><\/p>\n

                                              \u0110i\u1ec1u 10. Tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd<\/strong><\/span><\/p>\n

                                                \n
                                              1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u00ec th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/li>\n
                                              2. C\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh s\u1ef1 thay \u0111\u1ed5i theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/li>\n<\/ol>\n

                                                \u0110i\u1ec1u 11. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin<\/strong><\/span><\/p>\n

                                                  \n
                                                1. \u0110\u1ed5i t\u00ean c\u01a1 s\u1edf kinh doanh: C\u01a1 s\u1edf kinh doanh khi \u0111\u1ed5i t\u00ean ph\u1ea3i khai b\u1ed5 sung v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/li>\n<\/ol>\n

                                                  – T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

                                                  – Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (b\u1ea3n g\u1ed1c).<\/span><\/p>\n

                                                  – 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;<\/span><\/p>\n

                                                  Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai b\u1ed5 sung c\u1ee7a c\u01a1 s\u1edf kinh doanh, c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 s\u1edf kinh doanh theo t\u00ean m\u1edbi v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ed3ng th\u1eddi thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf c\u0169.<\/span><\/p>\n

                                                    \n
                                                  1. Chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh: Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ec1u kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<\/ol>\n

                                                    a) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh trong c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh:<\/span><\/p>\n

                                                    H\u1ed3 s\u01a1 g\u1ed3m: T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 08-MST, trong \u0111\u00f3 ghi r\u00f5 th\u00f4ng tin thay \u0111\u1ed5i v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n

                                                    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd th\u00ec h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn C\u1ee5c Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 m\u1edbi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i v\u00e0o h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

                                                    Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd th\u00ec h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 (hai) b\u1ed9 \u0111\u1ec3 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i v\u00e0 Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn. Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu s\u1ed1 09-MST g\u1eedi \u0111\u1ebfn Chi c\u1ee5c Thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn v\u00e0 C\u1ee5c Thu\u1ebf trong th\u1eddi h\u1ea1n 03 (ba) 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 chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m.<\/span><\/p>\n

                                                    b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh gi\u1eefa c\u00e1c t\u1ec9nh:<\/span><\/p>\n

                                                    – T\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i. H\u1ed3 s\u01a1 khai g\u1ed3m:<\/span><\/p>\n

                                                    + Th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m;<\/span><\/p>\n

                                                    + Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (b\u1ea3n g\u1ed1c);<\/span><\/p>\n

                                                    + Th\u00f4ng b\u00e1o t\u00ecnh tr\u1ea1ng k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh theo m\u1eabu 09-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                    Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khai chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 l\u1eadp th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu 09-MST g\u1eedi 01 (m\u1ed9t) b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, 01 (m\u1ed9t) b\u1ea3n cho c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

                                                    – T\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn: Trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ed5i Gi\u1ea5y ph\u00e9p kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0… theo \u0111\u1ecba ch\u1ec9 m\u1edbi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

                                                    H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                                                    + T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf (ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3);<\/span><\/p>\n

                                                    + B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0… do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01a1i chuy\u1ec3n \u0111\u1ebfn c\u1ea5p.<\/span><\/p>\n

                                                    Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 gi\u1eef nguy\u00ean m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n

                                                      \n
                                                    1. Th\u00f4ng b\u00e1o thay \u0111\u1ed5i c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf:<\/span><\/li>\n<\/ol>\n

                                                      Khi thay \u0111\u1ed5i c\u00e1c n\u1ed9i dung th\u00f4ng tin \u0111\u00e3 k\u00ea khai trong \u0111\u0103ng k\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo \u201cT\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf\u201d m\u1eabu 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i.<\/span><\/p>\n

                                                      H\u1ed3 s\u01a1 b\u1ed5 sung \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                                                      – T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 08-MST;<\/span><\/p>\n

                                                      – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh b\u1ed5 sung ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin ph\u1ea3i c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh b\u1ed5 sung ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

                                                      – B\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf ban \u0111\u1ea7u (n\u1ebfu c\u00f3).<\/span><\/p>\n

                                                      \u0110i\u1ec1u 12. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

                                                        \n
                                                      1. Doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n
                                                      2. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ol>\n

                                                        \u0110i\u1ec1u 13. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

                                                        C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i v\u00e0 c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i v\u00e0o h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh thu\u1ebf.<\/span><\/p>\n

                                                        Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh thay \u0111\u1ed5i th\u00f4ng tin c\u00e1c ch\u1ec9 ti\u00eau c\u00f3 tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf l\u1eadp gi\u1ea5y h\u1eb9n \u0111\u1ec3 c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin.<\/span><\/p>\n

                                                        M\u1ee5c 3. CH\u1ea4M D\u1ee8T HI\u1ec6U L\u1ef0C M\u00c3 S\u1ed0 THU\u1ebe<\/strong><\/span><\/p>\n

                                                        \u0110i\u1ec1u 14. Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

                                                        Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf l\u00e0 th\u1ee7 t\u1ee5c c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng trong h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf. C\u01a1 quan thu\u1ebf thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o c\u00f4ng khai danh s\u00e1ch c\u00e1c m\u00e3 s\u1ed1 thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng.<\/span><\/p>\n

                                                        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, t\u1ed5 ch\u1ee9c s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u1ebft, m\u1ea5t t\u00edch ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                        T\u1ed5 ch\u1ee9c sau khi \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, n\u1ebfu ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi. C\u00e1 nh\u00e2n sau khi \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, n\u1ebfu ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

                                                        \u0110i\u1ec1u 15. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

                                                          \n
                                                        1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span><\/li>\n<\/ol>\n

                                                          a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh<\/span><\/p>\n

                                                          H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1ed3m:<\/span><\/p>\n

                                                          – Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (b\u1ea3n g\u1ed1c);<\/span><\/p>\n

                                                          – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n doanh nghi\u1ec7p; Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n

                                                          Trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

                                                          Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p c\u00e1c h\u1ed3 s\u01a1 li\u00ean quan v\u00e0 quy\u1ebft to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                          Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i li\u1ec7u, h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c quy\u1ebft to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf t\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh ki\u1ec3m tra quy\u1ebft to\u00e1n 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 hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

                                                          b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c:<\/span><\/p>\n

                                                          \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1ebd b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf. \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o vi\u1ec7c ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i c\u1ee7a m\u00ecnh cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c bi\u1ebft. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

                                                          – Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (b\u1ea3n g\u1ed1c);<\/span><\/p>\n

                                                          – Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

                                                          Trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c sau khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ph\u1ea3i th\u00f4ng b\u00e1o ngay cho C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u1ec3 c\u00e1c C\u1ee5c thu\u1ebf n\u00e0y ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. N\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ch\u01b0a ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                          Sau khi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i, n\u1ebfu m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1eabn ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u00e0y ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u1ef1c thu\u1ed9c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1eabn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u1ec1u b\u1ecb coi l\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/p>\n

                                                            \n
                                                          1. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng khai thu\u1ebf, n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ol>\n

                                                            Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai v\u00e0 n\u1ed9p thu\u1ebf, sau ba l\u1ea7n g\u1eedi Th\u00f4ng b\u00e1o y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ebfu kh\u00f4ng c\u00f3 ph\u1ea3n h\u1ed3i t\u1eeb ph\u00eda ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf li\u00ean h\u1ec7 v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 n\u1eafm b\u1eaft th\u00f4ng tin, t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u1ec1 s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

                                                            a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n kinh doanh nh\u01b0ng v\u1eabn c\u01b0 tr\u00fa tr\u00ean \u0111\u1ecba b\u00e0n th\u00ec c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf n\u1ebfu kh\u00f4ng c\u00f2n nhu c\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

                                                            b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tung t\u00edch th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng l\u1eadp bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 t\u00ecnh tr\u1ea1ng kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u00e0nh Thu\u1ebf, th\u00f4ng b\u00e1o c\u00f4ng khai t\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ed1i h\u1ee3p c\u00f9ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

                                                              \n
                                                            1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ch\u1ebft, m\u1ea5t t\u00edch, h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1<\/span><\/li>\n<\/ol>\n

                                                              Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 gi\u1ea5y t\u1edd li\u00ean quan c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn vi\u1ec7c ch\u1ebft, m\u1ea5t t\u00edch, h\u1ea1n ch\u1ebf ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

                                                              M\u1ee5c 4. \u0110\u0102NG K\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI TR\u01af\u1edcNG H\u1ee2P T\u1ed4 CH\u1ee8C, S\u1eaeP X\u1ebeP L\u1ea0I DOANH NGHI\u1ec6P<\/strong><\/span><\/p>\n

                                                              \u0110i\u1ec1u 16. Chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/strong><\/span><\/p>\n

                                                                \n
                                                              1. Chia doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

                                                                a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecb chia:<\/span><\/p>\n

                                                                Doanh nghi\u1ec7p b\u1ecb chia ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 Quy\u1ebft \u0111\u1ecbnh chia doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

                                                                – C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

                                                                – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh chia doanh nghi\u1ec7p;<\/span><\/p>\n

                                                                – Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (b\u1ea3n g\u1ed1c).<\/span><\/p>\n

                                                                Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh nghi\u1ec7p \u0111\u00e3 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

                                                                b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c chia:<\/span><\/p>\n

                                                                C\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb doanh nghi\u1ec7p b\u1ecb chia ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh. H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111inh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd m\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                  \n
                                                                1. T\u00e1ch doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

                                                                  a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecb t\u00e1ch:<\/span><\/p>\n

                                                                  Tr\u01b0\u1eddng h\u1ee3p sau khi t\u00e1ch, doanh nghi\u1ec7p b\u1ecb t\u00e1ch c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

                                                                  – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh t\u00e1ch doanh nghi\u1ec7p;<\/span><\/p>\n

                                                                  – Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/span><\/p>\n

                                                                  – T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 08-MST.<\/span><\/p>\n

                                                                  Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ecb t\u00e1ch trong h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd m\u00e3 s\u1ed1 thu\u1ebf. Doanh nghi\u1ec7p b\u1ecb t\u00e1ch v\u1eabn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc \u0111\u00e2y \u0111\u1ec3 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf.<\/span><\/p>\n

                                                                  Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0m ph\u00e1t sinh thay \u0111\u1ed5i th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                  b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e1ch:<\/span><\/p>\n

                                                                  Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e1ch ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 Quy\u1ebft \u0111\u1ecbnh t\u00e1ch doanh nghi\u1ec7p v\u00e0 ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n

                                                                  H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd m\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                    \n
                                                                  1. S\u00e1p nh\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

                                                                    Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp s\u1ebd gi\u1eef nguy\u00ean m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 ph\u1ea3i ch\u1ecbu to\u00e0n b\u1ed9 tr\u00e1ch nhi\u1ec7m v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp. C\u00e1c doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp s\u1ebd b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

                                                                    a) Doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp:<\/span><\/p>\n

                                                                    Khi c\u00f3 H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, c\u00e1c doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

                                                                    – C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

                                                                    – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp.<\/span><\/p>\n

                                                                    Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ecb s\u00e1p nh\u1eadp.<\/span><\/p>\n

                                                                    b) Doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp:<\/span><\/p>\n

                                                                    Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp ph\u00e1t sinh thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf), h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

                                                                    – Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp (b\u1ea3n sao kh\u00f4ng c\u1ea7n ch\u1ee9ng th\u1ef1c);<\/span><\/p>\n

                                                                    – T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 08-MST.<\/span><\/p>\n

                                                                      \n
                                                                    1. H\u1ee3p nh\u1ea5t doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

                                                                      Doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t l\u00e0 doanh nghi\u1ec7p m\u1edbi, ti\u1ebfp nh\u1eadn to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t chuy\u1ec3n sang. C\u00e1c doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t s\u1ebd b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

                                                                      a) Doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t:<\/span><\/p>\n

                                                                      Khi c\u00f3 H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, c\u00e1c doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

                                                                      – C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

                                                                      – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

                                                                      Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o doanh nghi\u1ec7p ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ecb h\u1ee3p nh\u1ea5t.<\/span><\/p>\n

                                                                      b) Doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t:<\/span><\/p>\n

                                                                      Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf m\u1edbi. H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd m\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                      \u0110i\u1ec1u 17. B\u00e1n doanh nghi\u1ec7p<\/strong><\/span><\/p>\n

                                                                        \n
                                                                      1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><\/li>\n
                                                                      2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p<\/span><\/li>\n<\/ol>\n

                                                                        Khi c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c b\u00e1n doanh nghi\u1ec7p, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00e1n ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n, k\u00e8m theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n doanh nghi\u1ec7p, b\u1ea3n g\u1ed1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf g\u1eedi cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                                                        Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p mua ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd g\u1ed3m:<\/span><\/p>\n

                                                                        – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf;<\/span><\/p>\n

                                                                        – 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 m\u1edbi;<\/span><\/p>\n

                                                                        – B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ee3p \u0111\u1ed3ng mua doanh nghi\u1ec7p.<\/span><\/p>\n

                                                                        Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf cho doanh nghi\u1ec7p mua.<\/span><\/p>\n

                                                                        M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p gi\u1eef nguy\u00ean sau khi b\u00e1n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c sau khi b\u00e1n tr\u1edf th\u00e0nh m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp, ho\u1eb7c m\u1ed9t doanh nghi\u1ec7p sau khi b\u00e1n tr\u1edf th\u00e0nh m\u1ed9t doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

                                                                        \u0110i\u1ec1u 18. Chuy\u1ec3n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00e0nh \u0111\u1ed9c l\u1eadp ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i<\/strong><\/span><\/p>\n

                                                                        \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n th\u00e0nh \u0111\u1ed9c l\u1eadp ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea1i \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh m\u1edbi. Tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

                                                                        H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd g\u1ed3m:<\/span><\/p>\n

                                                                        – T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu 01-\u0110K-TCT;<\/span><\/p>\n

                                                                        – 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 m\u1edbi.<\/span><\/p>\n

                                                                        M\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp chuy\u1ec3n th\u00e0nh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n m\u1edbi. \u0110\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i. \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n m\u1edbi ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1ed5 sung \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai th\u00eam \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c m\u1edbi v\u00e0o B\u1ea3ng k\u00ea \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 13 s\u1ed1. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c m\u1edbi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                        M\u1ed9t \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp chuy\u1ec3n sang th\u00e0nh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp kh\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u0169. \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n m\u1edbi ph\u1ea3i b\u1ed5 sung \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0o b\u1ea3ng k\u00ea \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c m\u1edbi. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c m\u1edbi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                                                                        \u0110i\u1ec1u 19. T\u1ea1m ng\u1eebng kinh doanh<\/strong><\/span><\/p>\n

                                                                        T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ch\u1eadm nh\u1ea5t l\u00e0 05 (n\u0103m) ng\u00e0y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh. N\u1ed9i dung th\u00f4ng b\u00e1o ph\u1ea3i ghi r\u00f5 th\u1eddi gian b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac t\u1ea1m ng\u1eebng kinh doanh, l\u00fd do t\u1ea1m ng\u1eebng kinh doanh. Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh ghi trong th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 01 (m\u1ed9t) n\u0103m. Sau khi h\u1ebft th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o, n\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1eabn ti\u1ebfp t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh th\u00ec ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 05 (n\u0103m) ng\u00e0y tr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng ti\u1ebfp theo, t\u1ed5ng th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh li\u00ean ti\u1ebfp kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 02 (hai) n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p. Tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u00f2n n\u1ee3 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

                                                                        Doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p khi t\u1ea1m ng\u1eebng kinh doanh ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1m ng\u1eebng kinh doanh t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

                                                                        Ch\u01b0\u01a1ng III<\/strong><\/span><\/h1>\n

                                                                        TR\u00c1CH NHI\u1ec6M QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG M\u00c3 S\u1ed0 THU\u1ebe<\/strong><\/span><\/h1>\n

                                                                        \u0110i\u1ec1u 20. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

                                                                          \n
                                                                        1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf, k\u00ea khai b\u1ed5 sung nh\u1eefng th\u00f4ng tin thay \u0111\u1ed5i v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 n\u00e0y. Khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf trong c\u00e1c giao d\u1ecbch \u0111\u1ec3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/li>\n
                                                                        2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf v\u00e0o c\u00e1c gi\u1ea5y t\u1edd giao d\u1ecbch nh\u01b0: ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua, b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 c\u00e1c gi\u1ea5y t\u1edd, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf khi m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 ph\u1ea7n \u0111\u1ec3 ghi m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi r\u00f5 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh v\u00e0o g\u00f3c tr\u00ean, b\u00ean ph\u1ea3i trang \u0111\u1ea7u c\u1ee7a c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb \u0111\u00f3. C\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in ph\u1ea3i in s\u1eb5n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh tr\u00ean t\u1eebng t\u1edd ho\u00e1 \u0111\u01a1n.<\/span><\/li>\n
                                                                        3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai b\u00e1o c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a m\u00ecnh cho c\u01a1 quan thu\u1ebf c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2010\/N\u0110-CP ng\u00e0y 15\/4\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan H\u1ea3i quan (n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp kh\u1ea9u) tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/li>\n
                                                                        4. Qu\u00e1 th\u1eddi h\u1ea1n c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. Sau th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p \u0111\u01a1n khi\u1ebfu n\u1ea1i m\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c tr\u1ea3 l\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i l\u00ean c\u01a1 quan Thu\u1ebf c\u1ea5p tr\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft.<\/span><\/li>\n
                                                                        5. Nghi\u00eam c\u1ea5m vi\u1ec7c cho m\u01b0\u1ee3n, t\u1ea9y xo\u00e1, hu\u1ef7 ho\u1ea1i ho\u1eb7c l\u00e0m gi\u1ea3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u1ebb m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ol>\n

                                                                          \u0110i\u1ec1u 21. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/span><\/p>\n

                                                                            \n
                                                                          1. C\u01a1 quan thu\u1ebf cung c\u1ea5p m\u1eabu t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf, h\u01b0\u1edbng d\u1eabn c\u00e1c th\u1ee7 t\u1ee5c, k\u00ea khai h\u1ed3 s\u01a1 \u0111\u0103ng thu\u1ebf, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh, th\u00f4ng tin k\u00ea khai ch\u01b0a ch\u00ednh x\u00e1c, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c n\u1ed9i dung c\u00f2n thi\u1ebfu, sai v\u00e0 y\u00eau c\u1ea7u b\u1ed5 sung, ch\u1ec9nh s\u1eeda.<\/span><\/li>\n
                                                                          2. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ghi m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean m\u1ecdi gi\u1ea5y t\u1edd giao d\u1ecbch v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0: th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, th\u00f4ng b\u00e1o ph\u1ea1t, l\u1ec7nh thu, c\u00e1c quy\u1ebft \u0111\u1ecbnh ph\u1ea1t h\u00e0nh ch\u00ednh thu\u1ebf, bi\u00ean b\u1ea3n thanh tra, ki\u1ec3m tra v\u1ec1 thu\u1ebf.<\/span><\/li>\n
                                                                          3. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf. C\u01a1 quan thu\u1ebf x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf thay \u0111\u1ed5i v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean m\u1ea1ng m\u00e1y t\u00ednh ng\u00e0nh Thu\u1ebf.<\/span><\/li>\n
                                                                          4. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan \u0111\u1ec3 t\u1ed5 ch\u1ee9c \u0111\u01b0a m\u00e3 s\u1ed1 thu\u1ebf v\u00e0o h\u1ec7 th\u1ed1ng th\u00f4ng tin hi\u1ec7n c\u00f3 c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n
                                                                          5. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u01a1 quan ch\u1ee9c n\u0103ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n

                                                                            \u0110i\u1ec1u 22. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh<\/strong> doanh<\/strong><\/span><\/p>\n

                                                                            C\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 s\u1ed1 doanh nghi\u1ec7p, ph\u1ed1i h\u1ee3p c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

                                                                            \u0110i\u1ec1u 23. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan<\/strong><\/span><\/p>\n

                                                                            Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c qu\u1ea3n l\u00fd s\u1ed1 thu\u1ebf n\u1ed9p v\u00e0o Kho b\u1ea1c v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c thu\u1ebf nh\u01b0: ho\u00e0n thu\u1ebf, tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc khi nh\u1eadn \u0111\u01b0\u1ee3c L\u1ec7nh thu thu\u1ebf; th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1eebng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1eefa c\u01a1 quan Kho b\u1ea1c v\u00e0 c\u01a1 quan thu\u1ebf c\u00f9ng c\u1ea5p.<\/span><\/p>\n

                                                                            Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf trong h\u1ed3 s\u01a1 m\u1edf t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch qua t\u00e0i kho\u1ea3n.<\/span><\/p>\n

                                                                            C\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u v\u00e0 th\u00f4ng b\u00e1o th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (nh\u01b0 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, t\u1ed5 ch\u1ee9c, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p); b\u1ed5 sung ph\u1ea7n ghi m\u00e3 s\u1ed1 thu\u1ebf trong c\u00e1c bi\u1ec3u khai b\u00e1o v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o h\u1ec7 th\u1ed1ng th\u00f4ng tin d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh v\u00e0 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh, t\u0103ng c\u01b0\u1eddng qu\u1ea3n l\u00fd v\u00e0 t\u1ea1o thu\u1eadn l\u1ee3i cho c\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 d\u1ecbch v\u1ee5.<\/span><\/p>\n

                                                                            Ch\u01b0\u01a1ng IV<\/strong><\/span><\/h1>\n

                                                                            X\u1eec L\u00dd VI PH\u1ea0M<\/strong><\/span><\/h1>\n

                                                                            \u0110i\u1ec1u 24. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

                                                                            Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 s\u1eed d\u1ee5ng sai m\u00e3 s\u1ed1 thu\u1ebf s\u1ebd b\u1ecb x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m v\u1ec1 k\u00ea khai \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u00e3 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Lu\u1eadt thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c Thu\u1ebf.<\/span><\/p>\n

                                                                            \u0110i\u1ec1u 25. \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u00f4ng ch\u1ee9c thu\u1ebf<\/strong><\/span><\/p>\n

                                                                            Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n nghi\u00eam ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. C\u00f4ng ch\u1ee9c thu\u1ebf vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c lu\u1eadt n\u00e0y.<\/span><\/p>\n

                                                                            Ch\u01b0\u01a1ng V<\/strong><\/span><\/h1>\n

                                                                            T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/strong><\/span><\/h1>\n

                                                                            \u0110i\u1ec1u 26. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

                                                                              \n
                                                                            1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2012.<\/strong><\/span><\/li>\n
                                                                            2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 85\/2007\/TT-BTC ng\u00e0y 18\/7\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf; B\u00e3i b\u1ecf m\u1eabu s\u1ed1 01-\u0110K-TNCN \u0111\u0103ng k\u00fd thu\u1ebf d\u00f9ng cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 175\/2010\/TT-BTC ng\u00e0y 05\/11\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 84\/2008\/TT-BTC ng\u00e0y 30\/9\/2008 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 Thu\u1ebf tu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP ng\u00e0y 08\/9\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ol>\n

                                                                              \u0110i\u1ec1u 27. Tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

                                                                                \n
                                                                              1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo Th\u00f4ng t\u01b0 s\u1ed1 79\/1998\/TT-BTC ng\u00e0y 12\/6\/1998; Th\u00f4ng t\u01b0 s\u1ed1 68\/2003\/TT-BTC ng\u00e0y 17\/7\/2003; Th\u00f4ng t\u01b0 s\u1ed1 80\/2004\/TT-BTC ng\u00e0y 13\/8\/2004; Th\u00f4ng t\u01b0 s\u1ed1 10\/2006\/TT-BTC ng\u00e0y 14\/02\/2006 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 85\/2007\/TT-BTC ng\u00e0y 18\/7\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec v\u1eabn \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/li>\n
                                                                              2. T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/li>\n<\/ol>\n

                                                                                Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                                Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC ng\u00e0y 22 th\u00e1ng 05 n\u0103m 2012. H\u01b0\u1edbng d\u1eabn lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf, quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf; thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf; ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf.<\/p>\n","protected":false},"author":7,"featured_media":21888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2579,2843,2844,2845,2846],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21725"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21725"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21725\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21888"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21725"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}