{"id":24584,"date":"2016-08-12T02:12:13","date_gmt":"2016-08-12T02:12:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24584"},"modified":"2016-08-16T04:11:28","modified_gmt":"2016-08-16T04:11:28","slug":"24584","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24584","title":{"rendered":"Th\u00f4ng t\u01b0 95\/2016\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/p>\n<\/td>\n

\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><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 95\/2016\/TT- BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 28 th\u00e1ng 6 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

H\u01af\u1edaNG D\u1eaaN V\u1ec0 \u0110\u0102NG K\u00dd THU\u1ebe<\/span><\/strong><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006; Lu\u1eadt s\u1ed1 21\/2012\/QH12 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 20\/11\/2012; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 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, Ph\u00e1p l\u1ec7nh v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 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 s\u1ed1 68\/2014\/QH13 ng\u00e0y 26\/11\/2014; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP<\/a> ng\u00e0y 27\/6\/2013 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 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP<\/strong> ng\u00e0y 23\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

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

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/em><\/span><\/p>\n

\"Th\u00f4ng<\/a><\/span><\/p>\n

M\u1ee4C L\u1ee4C<\/strong><\/span><\/p>\n

Ch\u01b0\u01a1ng I. QUY \u0110\u1ecaNH CHUNG<\/strong><\/em><\/span><\/p>\n

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

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

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

\u0110i\u1ec1u 4. <\/strong>M\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 5. <\/strong>C\u1ea5p v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng II. NH\u1eeeNG QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/em><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. <\/strong>Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 7. <\/strong>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 8. <\/strong>\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 9. <\/strong>Ti\u1ebfp nh\u1eadn v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 10. <\/strong>C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 11.<\/strong> C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 12. <\/strong>Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p 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<\/em><\/span><\/p>\n

\u0110i\u1ec1u 13. <\/strong>H\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 14. <\/strong>Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 15. <\/strong>X\u1eed l\u00fd h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3<\/em><\/span><\/p>\n

\u0110i\u1ec1u 16.<\/strong> C\u00e1c tr\u01b0\u1eddng h\u1ee3p, th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 17.<\/strong> H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 18.<\/strong> X\u1eed l\u00fd h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3<\/em><\/span><\/p>\n

\u0110i\u1ec1u 19. <\/strong>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/em><\/span><\/p>\n

\u0110i\u1ec1u 20. <\/strong>Kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 21. <\/strong>\u0110\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng kinh doanh\u00a0<\/em><\/span><\/p>\n

\u0110i\u1ec1u 22. <\/strong>\u0110\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 23. <\/strong>\u0110\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c 40<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng III. TR\u00c1CH NHI\u1ec6M QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG M\u00c3 S\u1ed0 THU\u1ebe<\/em><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 24. <\/strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 25.<\/strong> Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan Thu\u1ebf<\/em><\/span><\/p>\n

\u0110i\u1ec1u 26.<\/strong> Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh<\/em><\/span><\/p>\n

\u0110i\u1ec1u 27. <\/strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan H\u1ea3i quan<\/em><\/span><\/p>\n

\u0110i\u1ec1u 28. <\/strong>Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan<\/em><\/span><\/p>\n

\u0110i\u1ec1u 29.<\/strong> C\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng IV. T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/em><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 30.<\/strong> Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/em><\/span><\/p>\n

\u0110i\u1ec1u 31.<\/strong> Tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n<\/em><\/span><\/p>\n

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

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/p>\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, kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf, t\u1ea1m ng\u1eebng kinh doanh; \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i, chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c; tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

C\u00e1c 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 c\u00f9ng v\u1edbi vi\u1ec7c \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 thi h\u00e0nh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

C\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp theo Lu\u1eadt doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n v\u00e0 nh\u1eefng n\u1ed9i dung li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo Lu\u1eadt doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau:<\/span><\/p>\n

a) C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty c\u1ed5 ph\u1ea7n, c\u00f4ng ty h\u1ee3p danh, doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (\u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u0103ng k\u00fd kinh doanh) t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh (sau \u0111\u00e2y g\u1ecdi l\u00e0 Doanh nghi\u1ec7p)<\/span><\/p>\n

b) Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, lu\u1eadt s\u01b0, c\u00f4ng ch\u1ee9ng ho\u1eb7c c\u00e1c l\u0129nh v\u1ef1c chuy\u00ean ng\u00e0nh kh\u00e1c kh\u00f4ng \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh (sau \u0111\u00e2y g\u1ecdi l\u00e0 T\u1ed5 ch\u1ee9c kinh t\u1ebf).<\/span><\/p>\n

c) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p; \u0111\u01a1n v\u1ecb v\u0169 trang; t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, ch\u00ednh tr\u1ecb-x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i, x\u00e3 h\u1ed9i-ngh\u1ec1 nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh; t\u1ed5 ch\u1ee9c c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u; h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 (sau \u0111\u00e2y g\u1ecdi l\u00e0 T\u1ed5 ch\u1ee9c kinh t\u1ebf).<\/span><\/p>\n

d) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 T\u1ed5 ch\u1ee9c kh\u00e1c).<\/span><\/p>\n

\u0111) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, g\u1ed3m: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3\u00a0kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o; c\u00e1c 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 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao; Ch\u1ee7 d\u1ef1 \u00e1n ODA thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, V\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n nh\u00e0 t\u00e0i tr\u1ee3 d\u1ef1 \u00e1n ODA (sau \u0111\u00e2y g\u1ecdi l\u00e0 T\u1ed5 ch\u1ee9c kh\u00e1c).<\/span><\/p>\n

e) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n t\u1ea1i 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 ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) ho\u1eb7c c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

g) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thay cho c\u00e1 nh\u00e2n (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb n\u1ed9p thay).<\/span><\/p>\n

h) Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, c\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung, doanh nghi\u1ec7p li\u00ean doanh, nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed, c\u00f4ng ty m\u1eb9 – T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam giao nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn ph\u1ea7n \u0111\u01b0\u1ee3c chia c\u1ee7a Vi\u1ec7t Nam thu\u1ed9c c\u00e1c m\u1ecf d\u1ea7u kh\u00ed t\u1ea1i v\u00f9ng ch\u1ed3ng l\u1ea5n.<\/span><\/p>\n

i) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 c\u00e1 nh\u00e2n c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u) (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh).<\/span><\/p>\n

k)\u00a0C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh).<\/span><\/p>\n

l) T\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

m) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp).<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf u\u1ef7 nhi\u1ec7m thu.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf g\u1ed3m: T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf<\/span><\/p>\n

5. C\u01a1 quan h\u1ea3i quan g\u1ed3m: T\u1ed5ng c\u1ee5c H\u1ea3i quan, C\u1ee5c H\u1ea3i quan, Chi c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

6. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

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

Trong Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

1. H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n c\u1ee7a H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf t\u1eadp trung do T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t trong to\u00e0n ng\u00e0nh thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

2. C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC<\/a> ng\u00e0y 28\/7\/2015 h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

3. Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u0111\u1ecba ch\u1ec9 http:\/\/www.gdt.gov.vn<\/a><\/span><\/p>\n

\u0110i\u1ec1u 4. M\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

1. M\u00e3 s\u1ed1 thu\u1ebf l\u00e0 m\u1ed9t d\u00e3y s\u1ed1, ch\u1eef c\u00e1i ho\u1eb7c k\u00fd t\u1ef1 do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. 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 (bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u) v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n

2. M\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac nh\u01b0 sau:<\/span><\/p>\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><\/span><\/p>\n

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

– Hai ch\u1eef s\u1ed1 \u0111\u1ea7u N1<\/sub>N2<\/sub> 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 (\u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n kinh doanh) ho\u1eb7c s\u1ed1 kh\u00f4ng ph\u00e2n kho\u1ea3ng t\u1ec9nh c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf (\u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c).<\/span><\/p>\n

– B\u1ea3y ch\u1eef s\u1ed1 N3<\/sub>N4<\/sub>N5<\/sub>N6<\/sub>N7<\/sub>N8<\/sub>N9<\/sub> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo m\u1ed9t c\u1ea5u tr\u00fac x\u00e1c \u0111\u1ecbnh, t\u0103ng d\u1ea7n trong kho\u1ea3ng t\u1eeb 0000001 \u0111\u1ebfn 9999999. Ch\u1eef s\u1ed1 N10<\/sub> l\u00e0 ch\u1eef s\u1ed1 ki\u1ec3m tra.<\/span><\/p>\n

– Ba ch\u1eef s\u1ed1 N11<\/sub>N12<\/sub>N13 <\/sub>l\u00e0 c\u00e1c s\u1ed1 th\u1ee9 t\u1ef1 t\u1eeb 001 \u0111\u1ebfn 999.<\/span><\/p>\n

– D\u1ea5u g\u1ea1ch ngang l\u00e0 k\u00fd t\u1ef1 \u0111\u1ec3 ph\u00e2n t\u00e1ch nh\u00f3m 10 s\u1ed1 \u0111\u1ea7u v\u00e0 nh\u00f3m 3 s\u1ed1 cu\u1ed1i.<\/span><\/p>\n

3. M\u00e3 s\u1ed1 doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP<\/a> ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 5. C\u1ea5p v\u00e0 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

1. C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/strong><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c \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 Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b) C\u00e1 nh\u00e2n \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 cu\u1ed9c \u0111\u1eddi c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3. Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. M\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n khi c\u00e1 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

c) M\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i \u0111\u1ec3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c.<\/span><\/p>\n

d) M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c sau khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, b\u00e1n, t\u1eb7ng cho, th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.<\/span><\/p>\n

\u0111) M\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ea5p cho c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh. Khi \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh m\u1edbi. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ng\u1eebng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

e)\u00a0H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh khi thay \u0111\u1ed5i \u0111\u1ea1i di\u1ec7n h\u1ed9 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 \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh m\u1edbi \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\u00f3.<\/span><\/p>\n

g) M\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p cho c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 \u0111\u1ea7y \u0111\u1ee7 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh tr\u01b0\u1edbc ph\u00e1p lu\u1eadt (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u201c\u0110\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp\u201d); \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

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

– C\u00e1c chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p; c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n

Sau \u0111\u00e2y g\u1ecdi chung l\u00e0 \u201c\u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c\u201d. \u0110\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 trong Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

– Nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed, C\u00f4ng ty m\u1eb9 – T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

– C\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n c\u1ea5p huy\u1ec7n nh\u01b0ng kh\u00e1c \u0111\u1ecba b\u00e0n c\u1ea5p x\u00e3.<\/span><\/p>\n

2. S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/strong><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i nhi\u1ec1u \u0111\u1ecba b\u00e0n kh\u00e1c nhau.<\/span><\/p>\n

b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \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 \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c nh\u01b0ng kh\u00f4ng th\u00e0nh l\u1eadp chi nh\u00e1nh ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u1ef1c thu\u1ed9c (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) tr\u00ean \u0111\u1ecba b\u00e0n kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n kho\u1ea3n thu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng kinh doanh.<\/span><\/p>\n

c) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh c\u00f3 t\u1eeb 2 (hai) \u0111\u1ecba \u0111i\u1ec3m kinh doanh tr\u1edf l\u00ean v\u00e0 m\u1ed7i \u0111\u1ecba \u0111i\u1ec3m kinh doanh do m\u1ed9t c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u1ea5p \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n

d) C\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n, khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh, n\u1ebfu c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n

\u0111) Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a b\u1ea3n th\u00e2n ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u01b0 nh\u00e2n ph\u00e1t sinh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1c c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00ec 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, n\u1ed9p thay.<\/span><\/p>\n

e) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi ph\u00e1t sinh ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1t sinh ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u1ea7n \u0111\u1ea7u, th\u1ef1c hi\u1ec7n chuy\u1ec3n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00e0nh m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/span><\/strong><\/p>\n

a) C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed:<\/span><\/p>\n

a1) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh 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 (bao g\u1ed3m c\u1ea3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n l\u1ee3i tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed) 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 ho\u1eb7c C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung ho\u1eb7c Doanh nghi\u1ec7p li\u00ean doanh.<\/span><\/p>\n

C\u00f4ng ty m\u1eb9 – T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 13 s\u1ed1 (theo m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 c\u1ee7a Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung ho\u1eb7c Doanh nghi\u1ec7p li\u00ean doanh c\u1ee7a t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed) \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0m thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a nh\u00e0 th\u1ea7u \u0111ang n\u1eafm gi\u1eef quy\u1ec1n l\u1ee3i tham gia trong h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam, nh\u00e0 th\u1ea7u \u0111\u1ee9ng t\u00ean trong h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf thay cho b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u1edf Vi\u1ec7t Nam v\u00e0 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 c\u1ee7a Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh ho\u1eb7c C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung ho\u1eb7c Doanh nghi\u1ec7p li\u00ean doanh.<\/span><\/p>\n

a2) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam giao nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn ph\u1ea7n l\u00e3i d\u1ea7u, kh\u00ed \u0111\u01b0\u1ee3c chia c\u1ee7a Vi\u1ec7t Nam thu\u1ed9c c\u00e1c m\u1ecf d\u1ea7u kh\u00ed t\u1ea1i v\u00f9ng ch\u1ed3ng l\u1ea5n, \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf cho t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

b) C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho 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><\/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

Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i li\u00ean danh v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam \u0111\u1ec3 ti\u1ebfn h\u00e0nh kinh doanh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng th\u1ea7u v\u00e0 c\u00e1c b\u00ean tham gia li\u00ean danh th\u00e0nh l\u1eadp ra Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh, Ban \u0111i\u1ec1u h\u00e0nh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u00f3 t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n; ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam tham gia li\u00ean danh ch\u1ecbu tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n chung v\u00e0 chia l\u1ee3i nhu\u1eadn cho c\u00e1c b\u00ean tham gia li\u00ean danh th\u00ec Ban \u0111i\u1ec1u h\u00e0nh li\u00ean danh, ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf cho h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c) C\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu; t\u1ed5 ch\u1ee9c n\u1ed9p thay cho c\u00e1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay) nh\u01b0 sau:<\/span><\/p>\n

c1) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n l\u00e0 B\u00ean Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u ho\u1eb7c thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho nh\u00e0 th\u1ea7u, 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 c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p th\u00eam m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf thay cho c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

c2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

c3) T\u1ed5 ch\u1ee9c c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thay cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p m\u1ed9t m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00e3 thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

c4) M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 n\u1ed9p thay c\u00e1c kho\u1ea3n thu\u1ebf theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf th\u00ec \u0111\u1ed3ng th\u1eddi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay c\u0169ng b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

4.C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp<\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u1edbi c\u01a1 quan thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c gi\u1ea5y t\u1edd c\u1ee7a c\u00e1 nh\u00e2n, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 9, Kho\u1ea3n 10 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp nh\u1eadn \u1ee7y quy\u1ec1n; c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f9ng l\u00fac n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n qua nhi\u1ec1u c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp ch\u1ec9 u\u1ef7 quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i m\u1ed9t c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp \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 thu\u1ebf c\u1ee7a m\u00ecnh v\u1edbi c\u00e1c c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp kh\u00e1c \u0111\u1ec3 c\u00e1c c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp s\u1eed d\u1ee5ng v\u00e0o vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span><\/p>\n

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

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

M\u1ee5c 1. \u0110\u0102NG K\u00dd THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

1. C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb:<\/span><\/p>\n

– Ng\u00e0y ghi tr\u00ean Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/p>\n

– Ng\u00e0y ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span><\/p>\n

– Ng\u00e0y ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh do n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam c\u1ea5p cho t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

– Ng\u00e0y 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.<\/span><\/p>\n

– Ng\u00e0y ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c n\u1ed9p thay cho c\u00e1 nh\u00e2n theo h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh.<\/span><\/p>\n

– Ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

3. H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh.<\/span><\/p>\n

4. C\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0110\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

5. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n m\u1ed9t l\u1ea7n trong n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 7. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\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 kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp, \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, 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 s\u1ed1 01-\u0110K-TCT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) 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\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, 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 s\u1ed1 02-\u0110K-TCT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) 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 ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p, ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam).<\/span><\/p>\n

2. 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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh, c\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung v\u00e0 doanh nghi\u1ec7p li\u00ean doanh, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam giao nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia c\u1ee7a Vi\u1ec7t Nam thu\u1ed9c c\u00e1c m\u1ecf d\u1ea7u kh\u00ed t\u1ea1i v\u00f9ng ch\u1ed3ng l\u1ea5n (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Ng\u01b0\u1eddi \u0111i\u1ec1u h\u00e0nh), 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 s\u1ed1 01-\u0110K-TCT v\u00e0 b\u1ea3ng k\u00ea nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ea7u kh\u00ed m\u1eabu s\u1ed1 01-\u0110K-TCT-BK05, b\u1ea3ng k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng m\u1eabu s\u1ed1 01-\u0110K-TCT-BK06 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\u1ea7u t\u01b0, ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 d\u1ea7u kh\u00ed (bao g\u1ed3m c\u1ea3 nh\u00e0 th\u1ea7u nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia), 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 s\u1ed1 02-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi C\u00f4ng ty m\u1eb9 – T\u1eadp \u0111o\u00e0n D\u1ea7u kh\u00ed Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc ch\u1ee7 nh\u00e0 nh\u1eadn ph\u1ea7n l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m: T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 02-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. \u0110\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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y, 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 s\u1ed1 04-\u0110K-TCT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) 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

4. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb n\u1ed9p thay quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y, 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 s\u1ed1 04.1-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

– B\u1ea3ng k\u00ea c\u00e1c nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf th\u00f4ng qua B\u00ean Vi\u1ec7t Nam m\u1eabu s\u1ed1 04.1-\u0110K-TCT-BK (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p B\u00ean Vi\u1ec7t Nam n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

– B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c n\u1ed9p thay cho c\u00e1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh).<\/span><\/p>\n

5. \u0110\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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y, 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 s\u1ed1 06-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

– B\u1ea3ng k\u00ea vi\u00ean ch\u1ee9c ngo\u1ea1i giao thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT m\u1eabu s\u1ed1 06-\u0110K-TCT-BK01 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

6. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 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 (tr\u1eeb 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) quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 2 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y, 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 s\u1ed1 01-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 khai c\u00e1c ch\u1ec9 ti\u00eau: 1, 2, 3, 4, 9, 10, 12, 14, 15.<\/span><\/p>\n

7. 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, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

a1) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a2 kho\u1ea3n n\u00e0y, 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 s\u1ed1 03-\u0110K-TCT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) 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 h\u1ed9 kinh doanh;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

a2) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u, 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 s\u1ed1 03-\u0110K-TCT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) 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 m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd c\u00f2n hi\u1ec7u l\u1ef1c nh\u01b0 sau: Gi\u1ea5y ch\u1ee9ng minh th\u01b0 bi\u00ean gi\u1edbi, Gi\u1ea5y th\u00f4ng h\u00e0nh xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00f9ng bi\u00ean gi\u1edbi, H\u1ed9 chi\u1ebfu ho\u1eb7c Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb xu\u1ea5t nh\u1eadp c\u1ea3nh kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh);<\/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 h\u1ed9 kinh doanh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam c\u1ea5p (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh);<\/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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh).<\/span><\/p>\n

a3) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n, khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh, 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 s\u1ed1 03-\u0110K-TCT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea (n\u1ebfu c\u00f3) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u00ean t\u1edd khai ghi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p;<\/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 h\u1ed9 kinh doanh (n\u1ebfu c\u00f3);<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua h\u1ed3 s\u01a1 khai thu\u1ebf, ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i g\u1eedi k\u00e8m theo h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u sau:<\/span><\/p>\n

b1) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b2 kho\u1ea3n 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 h\u1ed9 kinh doanh (n\u1ebfu c\u00f3);<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

b2) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n v\u1edbi Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a t\u1ea1i ch\u1ee3 bi\u00ean gi\u1edbi, ch\u1ee3 c\u1eeda kh\u1ea9u, ch\u1ee3 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u:<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd c\u00f2n hi\u1ec7u l\u1ef1c nh\u01b0 sau: Gi\u1ea5y ch\u1ee9ng minh th\u01b0 bi\u00ean gi\u1edbi, Gi\u1ea5y th\u00f4ng h\u00e0nh xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00f9ng bi\u00ean gi\u1edbi, H\u1ed9 chi\u1ebfu ho\u1eb7c Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb xu\u1ea5t nh\u1eadp c\u1ea3nh kh\u00e1c \u0111\u01b0\u1ee3c c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh);<\/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 h\u1ed9 kinh doanh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam c\u1ea5p (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh);<\/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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi (\u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh).<\/span><\/p>\n

8. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n th\u00f4ng qua h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p l\u1ea7n \u0111\u1ea7u c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1 nh\u00e2n c\u0103n c\u1ee9 tr\u00ean th\u00f4ng tin c\u00e1 nh\u00e2n t\u1ea1i h\u1ed3 s\u01a1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1 nh\u00e2n c\u0103n c\u1ee9 tr\u00ean th\u00f4ng tin c\u00e1 nh\u00e2n t\u1ea1i h\u1ed3 s\u01a1 c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u00e1 nh\u00e2n nh\u01b0 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe m\u00e1y, t\u00e0u, thuy\u1ec1n, ho\u1eb7c c\u00e1c kho\u1ea3n thu ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean kh\u00e1c ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf, c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1 nh\u00e2n c\u0103n c\u1ee9 tr\u00ean th\u00f4ng tin c\u00e1 nh\u00e2n t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

9. 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 v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c, tr\u1eeb c\u00e1c c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 7, Kho\u1ea3n 8, Kho\u1ea3n 10 \u0110i\u1ec1u n\u00e0y<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, 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 s\u1ed1 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 Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp:<\/span><\/p>\n

C\u00e1 nh\u00e2n g\u1eedi v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n v\u00e0 gi\u1ea5y t\u1edd c\u1ee7a c\u00e1 nh\u00e2n (b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i)) cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0o t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 05-\u0110K-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tr\u00ean t\u1edd khai \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 “\u0110\u0103ng k\u00fd thu\u1ebf” v\u00e0 ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin) v\u00e0 g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

10. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y<\/span><\/p>\n

a) C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

– T\u1edd khai \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u1eabu s\u1ed1 20-\u0110K-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tr\u00ean t\u1edd khai \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 “\u0110\u0103ng k\u00fd thu\u1ebf” v\u00e0 ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin).<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam t\u1eeb \u0111\u1ee7 14 tu\u1ed5i tr\u1edf l\u00ean) ho\u1eb7c Gi\u1ea5y khai sinh c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam d\u01b0\u1edbi 14 tu\u1ed5i); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu ho\u1eb7c Gi\u1ea5y khai sinh c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

b) C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp:<\/span><\/p>\n

C\u00e1 nh\u00e2n g\u1eedi v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n v\u00e0 gi\u1ea5y t\u1edd c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam t\u1eeb \u0111\u1ee7 14 tu\u1ed5i tr\u1edf l\u00ean) ho\u1eb7c Gi\u1ea5y khai sinh c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam d\u01b0\u1edbi 14 tu\u1ed5i); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ed9 chi\u1ebfu ho\u1eb7c Gi\u1ea5y khai sinh c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i) cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp t\u1ed5ng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 g\u1eedi T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 20-\u0110KT-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tr\u00ean t\u1edd khai \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 “\u0110\u0103ng k\u00fd thu\u1ebf” v\u00e0 ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin) qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c b\u1eb1ng gi\u1ea5y.<\/span><\/p>\n

\u0110i\u1ec1u 8. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

\u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 24 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (tr\u1eeb h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c); nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed; nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/span><\/p>\n

2. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay thu\u1ebf cho nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c n\u1ed9p thay cho c\u00e1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng, h\u1ee3p t\u00e1c kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u1ee7y nhi\u1ec7m thu n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c kh\u00e1c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i:<\/span><\/p>\n

a) C\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c do c\u01a1 quan trung \u01b0\u01a1ng v\u00e0 c\u01a1 quan c\u1ea5p t\u1ec9nh ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span><\/p>\n

b) Chi c\u1ee5c Thu\u1ebf n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c do c\u01a1 quan c\u1ea5p huy\u1ec7n ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.<\/span><\/p>\n

4. 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 n\u1ebfu c\u00f3 u\u1ef7 quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 \u0111\u0103ng k\u00fd thu\u1ebf cho b\u1ea3n th\u00e2n v\u00e0 cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec n\u1ed9p h\u1ed3 s\u01a1 \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 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

5. C\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ed9p tr\u1ef1c ti\u1ebfp kh\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp, n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) T\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ecba ch\u1ec9 th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf Vi\u1ec7t Nam \u0111\u1ec3 vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/span><\/p>\n

b) T\u1ea1i C\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u01a1i c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 nh\u01b0ng t\u1ed5 ch\u1ee9c n\u00e0y ch\u01b0a th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>\n

c) T\u1ea1i C\u1ee5c Thu\u1ebf n\u01a1i ph\u00e1t sinh c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 t\u1eeb n\u01b0\u1edbc ngo\u00e0i (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam).<\/span><\/p>\n

d) T\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).<\/span><\/p>\n

6. H\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

7. C\u00e1c c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u00f4 t\u00f4, xe m\u00e1y, t\u00e0u, thuy\u1ec1n…).<\/span><\/p>\n

\u0110i\u1ec1u 9. Ti\u1ebfp nh\u1eadn v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

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

Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf b\u1eb1ng gi\u1ea5y:<\/span><\/p>\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

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, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngay trong ng\u00e0y l\u00e0m vi\u1ec7c (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf); trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \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 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC ng\u00e0y 28\/07\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

2. Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1<\/span><\/p>\n

Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 10. C\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

Vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

1. Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/p>\n

Doanh nghi\u1ec7p, 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 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m i Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf\u201d m\u1eabu s\u1ed1 10-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n<\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh), c\u00e1c c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k, \u0111i\u1ec3m l Kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p “Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n” m\u1eabu s\u1ed1 12-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf: C\u01a1 quan thu\u1ebf tr\u1ea3 Th\u00f4ng b\u00e1o danh s\u00e1ch m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 14-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y b\u1eb1ng gi\u1ea5y ho\u1eb7c qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho t\u1eebng c\u00e1 nh\u00e2n ho\u1eb7c l\u00fd do ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 c\u00e1 nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp v\u00e0 c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd thu\u1ebf qua h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1ea5p \u201cGi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n\u201d cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111i\u1ec3m \u0111, \u0111i\u1ec3m e, \u0111i\u1ec3m g, \u0111i\u1ec3m h, \u0111i\u1ec3m l Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh v\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh thi\u1ebfu b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam; H\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p \u201cTh\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf\u201d m\u1eabu s\u1ed1 11-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

4. Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n

C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p “Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c” m\u1eabu s\u1ed1 21-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: C\u01a1 quan thu\u1ebf tr\u1ea3 Th\u00f4ng b\u00e1o danh s\u00e1ch m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u0103ng k\u00fd thu\u1ebf qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 22-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y b\u1eb1ng gi\u1ea5y ho\u1eb7c qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho t\u1eebng c\u00e1 nh\u00e2n ho\u1eb7c l\u00fd do ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 c\u00e1 nh\u00e2n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 11. C\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi b\u1ecb m\u1ea5t, r\u00e1ch, n\u00e1t, ch\u00e1y Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf (bao g\u1ed3m: Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n), Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (bao g\u1ed3m: Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) th\u00ec g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd, h\u1ed3 s\u01a1 g\u1ed3m: V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 13-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. 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, Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

\u0110i\u1ec1u 12. Tr\u00e1ch nhi\u1ec7m, th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p 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<\/strong><\/span><\/p>\n

Vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

1. Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o thay \u0111\u1ed5i th\u00f4ng tin v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan v\u1ec1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c \u0111\u00e3 \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf, khi c\u00f3 thay \u0111\u1ed5i m\u1ed9t trong c\u00e1c th\u00f4ng tin tr\u00ean t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf, b\u1ea3ng k\u00ea k\u00e8m theo t\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, 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 Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m (m\u1eabu s\u1ed1 09-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) c\u1ee7a c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u00f4ng qua h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, c\u00e1 nh\u00e2n ph\u1ea3i khai b\u00e1o v\u1edbi c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p v\u00e0 g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n trong n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u00e0ng n\u0103m.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh) khi thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, ch\u1ec9 \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay, khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng \u1ee9ng c\u1ee7a m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00e1c th\u1ee7 t\u1ee5c chuy\u1ec3n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 v\u00e0 c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi th\u1ee7 t\u1ee5c chuy\u1ec3n ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

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

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c thay \u0111\u1ed5i c\u00e1c th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/span><\/p>\n

a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd:<\/span><\/p>\n

a1) T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, tr\u1eeb th\u00f4ng tin \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf.<\/span><\/p>\n

a2) T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c do C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf trong ph\u1ea1m vi c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng.<\/span><\/p>\n

a3) T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh do Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf trong ph\u1ea1m vi c\u00f9ng qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh.<\/span><\/p>\n

b) H\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf:<\/span><\/p>\n

b1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c (k\u1ec3 c\u1ea3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c), h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu 08-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 Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p n\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd n\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

b2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh (thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf), h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-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 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh n\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00f3 thay \u0111\u1ed5i;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c h\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd n\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u1eeb c\u00e1 nh\u00e2n kinh doanh:<\/span><\/p>\n

c1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 thay \u0111\u1ed5i th\u00f4ng tin cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); h\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd n\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam t\u1eeb \u0111\u1ee7 14 tu\u1ed5i tr\u1edf l\u00ean) ho\u1eb7c Gi\u1ea5y khai sinh (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam d\u01b0\u1edbi 14 tu\u1ed5i); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c h\u1ed9 chi\u1ebfu ho\u1eb7c Gi\u1ea5y khai sinh c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd n\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

c2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>\n

C\u00e1 nh\u00e2n g\u1eedi B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c c\u00e1c gi\u1ea5y t\u1edd c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp l\u1eadp T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 05-\u0110K-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u00ean t\u1edd khai \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 \u201cThay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf\u201d v\u00e0 ghi c\u00e1c th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n

C\u00e1 nh\u00e2n g\u1eedi B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c c\u00e1c gi\u1ea5y t\u1edd c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp. C\u01a1 quan chi tr\u1ea3 thu nh\u1eadp l\u1eadp T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf t\u1ed5ng h\u1ee3p cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00f4ng qua c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp m\u1eabu s\u1ed1 20-\u0110K-TH-TCT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Tr\u00ean t\u1edd khai \u0111\u00e1nh d\u1ea5u v\u00e0o \u00f4 \u201cThay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf\u201d v\u00e0 ghi c\u00e1c th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c), h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh c\u00f3 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n

a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, g\u1ed3m:<\/span><\/p>\n

a1) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf sang t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c;<\/span><\/p>\n

a2) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh do Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf trong c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng nh\u01b0ng kh\u00e1c qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh;<\/span><\/p>\n

a3) C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh) thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 trong c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng nh\u01b0ng kh\u00e1c qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh ho\u1eb7c thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf sang t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c.<\/span><\/p>\n

b) H\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf:<\/span><\/p>\n

b1) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh<\/span><\/p>\n

– T\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed3 s\u01a1 g\u1ed3m: T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

(i) T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

(ii) B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p theo \u0111\u1ecba ch\u1ec9 m\u1edbi.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

(i) T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

(ii) B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3);<\/span><\/p>\n

(iii) B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam); b\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c h\u1ed9 chi\u1ebfu c\u00f2n hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u00f3 qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i v\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam s\u1ed1ng \u1edf n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean c\u00e1c Gi\u1ea5y t\u1edd n\u00e0y c\u00f3 thay \u0111\u1ed5i.<\/span><\/p>\n

– T\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p: Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP<\/a> ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

(i) Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m theo m\u1eabu s\u1ed1 09-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y do c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i c\u1ea5p;<\/span><\/p>\n

(ii) B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh (\u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh) ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p theo \u0111\u1ecba ch\u1ec9 m\u1edbi.<\/span><\/p>\n

b2) C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n kinh doanh): H\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u1ecba ch\u1ec9 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. Thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 khi chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p trong t\u1ed5 ch\u1ee9c kinh t\u1ebf, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n l\u1ee3i tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, h\u1ed3 s\u01a1 g\u1ed3m: T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 14. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf b\u1eb1ng gi\u1ea5y<\/span><\/p>\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, t\u00ean t\u00e0i li\u1ec7u theo b\u1ea3ng k\u00ea danh m\u1ee5c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd 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

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, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ngay trong ng\u00e0y l\u00e0m vi\u1ec7c (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf); trong th\u1eddi h\u1ea1n 02 (hai) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 (\u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh).<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

Vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC<\/a> ng\u00e0y 28\/07\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 15. X\u1eed l\u00fd h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i c\u00e1c th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf kh\u00f4ng c\u00f3 tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y)<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 02 (hai) 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 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp 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 \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i c\u00e1c th\u00f4ng tin tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

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 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp 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 \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. C\u00e1c gi\u1ea5y t\u1edd \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc \u0111\u00f3 kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf sang t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c:<\/span><\/p>\n

a1) T\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i:<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf sang t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf chuy\u1ec3n \u0111i th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, l\u1eadp Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m m\u1eabu s\u1ed1 09-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, 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 \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh Kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP<\/a> ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf: Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

a2) T\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn:<\/span><\/p>\n

C\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn, c\u0103n c\u1ee9 h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00f4ng tin thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p), c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf trong c\u00f9ng \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng nh\u01b0ng kh\u00e1c qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh:<\/span><\/p>\n

b1) T\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i:<\/span><\/p>\n

C\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111i th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ngh\u0129a v\u1ee5 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, l\u1eadp Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m m\u1eabu s\u1ed1 09-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y 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 \u0111\u1ec3 th\u00f4ng b\u00e1o t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf: Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b2) T\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn:<\/span><\/p>\n

C\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ebfn c\u0103n c\u1ee9 h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u00f4ng tin thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p), c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

c) X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i \u0111i nh\u01b0ng kh\u00f4ng \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn:<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 ng\u00e0y c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m m\u1eabu s\u1ed1 09-MST ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 n\u01a1i chuy\u1ec3n \u0111\u1ebfn, n\u00eau r\u00f5 l\u00fd do v\u00e0 \u0111\u1ec1 ngh\u1ecb ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u0169.<\/span><\/p>\n

Qu\u00e1 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i \u0111\u01b0\u1ee3c ban h\u00e0nh, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn ho\u1eb7c kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec1 ngh\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf th\u00ec c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh. Sau 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n, c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn s\u1ebd ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 16\/TB-\u0110KT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, chuy\u1ec3n tr\u1ea1ng th\u00e1i \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\u201d v\u00e0 g\u1eedi cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

M\u1ee5c 3. CH\u1ea4M D\u1ee8T HI\u1ec6U L\u1ef0C M\u00c3 S\u1ed0 THU\u1ebe, KH\u00d4I PH\u1ee4C M\u00c3 S\u1ed0 THU\u1ebe, T\u1ea0M NG\u1eeaNG KINH DOANH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 16. C\u00e1c tr\u01b0\u1eddng h\u1ee3p, th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

Vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

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

– Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n;<\/span><\/p>\n

– Doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p (chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t);<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh:<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng; h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c b\u1ecb thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng; h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh do vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c l\u1ea1i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf (chia, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t), chuy\u1ec3n \u0111\u1ed5i t\u1ed5 ch\u1ee9c t\u1eeb \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00e0nh \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp th\u00e0nh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n n\u00e0y th\u00e0nh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n kh\u00e1c.<\/span><\/p>\n

– T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c b\u1ecb c\u01a1 quan thu\u1ebf ra Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u00ean m\u1ed9t n\u0103m v\u00e0 kh\u00f4ng \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i.<\/span><\/p>\n

– Nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 quy\u1ec1n l\u1ee3i tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed.<\/span><\/p>\n

– Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

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

– \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf khi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c b\u1ecb thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh:<\/span><\/p>\n

C\u00e1 nh\u00e2n b\u1ecb ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Nguy\u00ean t\u1eafc ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

a) 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 \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf. C\u01a1 quan thu\u1ebf thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o c\u00f4ng khai vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

b) M\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch kinh t\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c sau khi \u0111\u00e3 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, m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u1ea1i.<\/span><\/p>\n

d) H\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf ch\u1ec9 ch\u1ea5m d\u1ee9t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh. M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh kh\u00f4ng b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3.<\/span><\/p>\n

\u0111) Doanh nghi\u1ec7p tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i th\u1ec3 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt doanh nghi\u1ec7p, Ngh\u1ecb \u0111\u1ecbnh 78\/2015\/N\u0110-CP<\/a> ng\u00e0y 14\/9\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 s\u1ed1 20\/2015\/TT-BKH\u0110T<\/strong> ng\u00e0y 01\/12\/2015 c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 th\u00ec ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 202 Lu\u1eadt doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ef1 gi\u1ea3i th\u1ec3) ho\u1eb7c Kho\u1ea3n 2 \u0110i\u1ec1u 203 Lu\u1eadt doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a to\u00e0 \u00e1n) \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

e) Khi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c \u0111\u1ed1i v\u1edbi m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay.<\/span><\/p>\n

g) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0169ng b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. C\u00e1c ngh\u0129a v\u1ee5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i:<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n;<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41, \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec to\u00e0n b\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc 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.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh:<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n n\u1ebfu h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n;<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 40, \u0110i\u1ec1u 41, \u0110i\u1ec1u 43 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. Th\u1eddi h\u1ea1n v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p: Vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p (gi\u1ea3i th\u1ec3) tr\u00ean C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh:<\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng (\u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, tr\u1eeb h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh) ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng ho\u1eb7c ng\u00e0y ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \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

\u0110i\u1ec1u 17. H\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT<\/strong> 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 ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (b\u1ea3n g\u1ed1c); ho\u1eb7c c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh m\u1ea5t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh chia, ho\u1eb7c H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t, ho\u1eb7c H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, ho\u1eb7c Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec3 y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u01b0\u1edbc 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.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT<\/strong> 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 ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (b\u1ea3n g\u1ed1c); ho\u1eb7c c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh m\u1ea5t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, ho\u1eb7c Th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

– B\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3) ho\u1eb7c v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 ph\u1ea7n v\u1ed1n g\u00f3p tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 24\/\u0110K-TCT<\/strong> 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 ho\u1eb7c th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf (b\u1ea3n g\u1ed1c); ho\u1eb7c c\u00f4ng v\u0103n gi\u1ea3i tr\u00ecnh m\u1ea5t Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh (n\u1ebfu c\u00f3).<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p<\/span><\/p>\n

H\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh nh\u01b0 sau:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 gi\u1ea3i th\u1ec3, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3;<\/span><\/p>\n

– Bi\u00ean b\u1ea3n h\u1ecdp;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a to\u00e0 \u00e1n, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3;<\/span><\/p>\n

– B\u1ea3n sao Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh c\u1ee7a To\u00e0 \u00e1n c\u00f3 hi\u1ec7u l\u1ef1c;<\/span><\/p>\n

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan n\u1ebfu doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 18. X\u1eed l\u00fd h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3<\/strong><\/span><\/p>\n

1. X\u1eed l\u00fd h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c:<\/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 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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 m\u1eabu s\u1ed1 17\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u1ed3ng th\u1eddi chuy\u1ec3n tr\u1ea1ng th\u00e1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 tr\u1ea1ng th\u00e1i “NNT ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf” tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

– Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan thu\u1ebf ho\u00e0n th\u00e0nh vi\u1ec7c chuy\u1ec3n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c sang \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n theo quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 18\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (tr\u1eeb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p).<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c sau khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n g\u1eedi h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf nh\u01b0ng c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ch\u01b0a th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec 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 cho \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

– Sau khi \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1eabn ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng th\u00ec \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 tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf m\u1edbi ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 n\u00e0y. 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

b) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, 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 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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 m\u1eabu s\u1ed1 17\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. \u0110\u1ed3ng th\u1eddi chuy\u1ec3n tr\u1ea1ng th\u00e1i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 tr\u1ea1ng th\u00e1i “NNT ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf” tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

– C\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 18\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf.<\/span><\/p>\n

Sau khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh v\u1eabn \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh ng\u00e0nh ngh\u1ec1 kh\u00f4ng ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh th\u00ec khi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf th\u00ec m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng b\u1ecb ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

2. X\u1eed l\u00fd h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c (chia, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t)<\/span><\/p>\n

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

C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp doanh nghi\u1ec7p b\u1ecb chia, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb h\u1ee3p nh\u1ea5t khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u1ea5m d\u1ee9t t\u1ed3n t\u1ea1i doanh nghi\u1ec7p c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh n\u1ebfu doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n chuy\u1ec3n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ecb chia, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb h\u1ee3p nh\u1ea5t cho doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c chia, nh\u1eadn s\u00e1p nh\u1eadp, nh\u1eadn h\u1ee3p nh\u1ea5t. Doanh nghi\u1ec7p m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ecb chia, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c:<\/span><\/p>\n

C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c b\u1ecb chia, b\u1ecb s\u00e1p nh\u1eadp, b\u1ecb h\u1ee3p nh\u1ea5t khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c th\u00ec y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 18\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. \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<\/span><\/p>\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 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 ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. H\u00e0ng n\u0103m, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n \u0111\u00e3 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 \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

4. Ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do vi ph\u1ea1m ph\u00e1p lu\u1eadt<\/span><\/p>\n

Khi c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u01a1 quan thu\u1ebf ph\u1ea3i y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c 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 theo quy \u0111\u1ecbnh. C\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 tr\u1ea1ng th\u00e1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft theo m\u1eabu s\u1ed1 17\/TB-\u0110KT<\/strong> \u0111\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0m th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 19. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd<\/strong><\/span><\/p>\n

1. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf. C\u1ee5 th\u1ec3:<\/span><\/p>\n

– H\u1ebft h\u1ea1n n\u1ed9p theo qui \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, c\u01a1 quan thu\u1ebf l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o y\u00eau c\u1ea7u n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed, th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

– Sau 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c g\u1eedi th\u00f4ng b\u00e1o l\u1ea7n 2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf \u0111i\u1ec7n t\u1eed, th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi, g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh theo \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

– Sau 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m g\u1eedi th\u00f4ng b\u00e1o l\u1ea7n 2, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, b\u00e1o c\u00e1o thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

b) C\u00e1c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh nh\u01b0ng b\u01b0u \u0111i\u1ec7n tr\u1ea3 l\u1ea1i do kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c do \u0111\u1ecba ch\u1ec9 kh\u00f4ng t\u1ed3n t\u1ea1i (Quy\u1ebft \u0111\u1ecbnh, V\u0103n b\u1ea3n, Th\u00f4ng b\u00e1o…), c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

c) C\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

d) C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf ho\u00e0n th\u00e0nh x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd trong th\u1eddi h\u1ea1n 05 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c minh n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00fd x\u00e1c nh\u1eadn v\u00e0o Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 15\/BB-BKD<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec c\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (\u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, c\u01a1 quan c\u00f4ng an tr\u00ean \u0111\u1ecba b\u00e0n) l\u1eadp Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 15\/BB-BKD<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. C\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 16\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ghi tr\u00ean bi\u00ean b\u1ea3n, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i \u201cNNT kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\u201d v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd; \u0111\u1ecba ch\u1ec9 c\u1ee7a: ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty h\u1ee3p danh; \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng – n\u1ebfu c\u00f3) v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan (c\u01a1 quan H\u1ea3i quan; c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh; Vi\u1ec7n Ki\u1ec3m s\u00e1t; c\u01a1 quan c\u00f4ng an; c\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng tr\u00ean \u0111\u1ecba b\u00e0n; c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng) ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan \u0111\u00e3 c\u00f3 quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, Th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec th\u00f4ng b\u00e1o \u0111\u1ed3ng th\u1eddi g\u1eedi cho \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf ph\u1ed1i h\u1ee3p c\u00f9ng c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc 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

3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n l\u00e0 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec:<\/span><\/p>\n

a) C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n ph\u1ea3i th\u00f4ng b\u00e1o cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c v\u1ec1 vi\u1ec7c \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n \u0111\u01b0\u1ee3c nh\u1eadn di\u1ec7n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd m\u1eabu s\u1ed1 26\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y ch\u1eadm nh\u1ea5t trong 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 c\u1ea3nh b\u00e1o cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c bi\u1ebft. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, th\u00ec th\u00f4ng b\u00e1o \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/span><\/p>\n

b) C\u01a1 quan thu\u1ebf khi ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng th\u1eddi g\u1eedi cho \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt t\u00ecnh tr\u1ea1ng kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o.<\/span><\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Sau th\u1eddi h\u1ea1n m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1c \u0110i\u1ec1u 211 Lu\u1eadt doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 20. Kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf<\/strong><\/span><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, c\u01a1 quan thu\u1ebf \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh, nh\u01b0ng sau \u0111\u00f3 c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n h\u1ee7y b\u1ecf v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u1edf t\u00ecnh tr\u1ea1ng c\u01a1 quan thu\u1ebf \u0111\u00e3 ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ch\u01b0a ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh; c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c ch\u01b0a ban h\u00e0nh v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 cam k\u1ebft thanh to\u00e1n c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ch\u1ea5p h\u00e0nh vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i.<\/span><\/p>\n

d) C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n h\u1ee7y b\u1ecf v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span><\/p>\n

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

– V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 25\/\u0110K-TCT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng c\u1ea7n ch\u1ee9ng th\u1ef1c v\u0103n b\u1ea3n h\u1ee7y b\u1ecf v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf sau khi c\u01a1 quan thu\u1ebf c\u00f3 Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 ch\u01b0a c\u00f3 Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh; v\u0103n b\u1ea3n thu h\u1ed3i Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ph\u00e9p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan.<\/span><\/p>\n

H\u1ed3 s\u01a1 g\u1ed3m: V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 25\/\u0110K-TCT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 c\u00f3 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i.<\/span><\/p>\n

H\u1ed3 s\u01a1 g\u1ed3m: V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 25\/\u0110K-TCT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. X\u1eed l\u00fd kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3<\/span><\/p>\n

a) Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ho\u1eb7c ngay sau khi ph\u00e1t hi\u1ec7n vi\u1ec7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sai do l\u1ed7i c\u1ee7a c\u01a1 quan thu\u1ebf theo qui \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

– L\u1eadp Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf m\u1eabu s\u1ed1 19\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– In l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p b\u1ea3n g\u1ed1c cho c\u01a1 quan thu\u1ebf theo h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

b) 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 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf l\u1eadp danh s\u00e1ch c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n thi\u1ebfu, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) v\u00e0 th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n x\u00e1c minh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 l\u1eadp Bi\u00ean b\u1ea3n x\u00e1c minh t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00fd x\u00e1c nh\u1eadn v\u00e0o Bi\u00ean b\u1ea3n), \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5p h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

– L\u1eadp Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1eabu s\u1ed1 19\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– In l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p b\u1ea3n g\u1ed1c cho c\u01a1 quan thu\u1ebf theo h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo \u0111\u1ecba ch\u1ec9 nh\u1eadn th\u00f4ng b\u00e1o thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd; \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean c\u1ee7a c\u00f4ng ty h\u1ee3p danh; \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf qua m\u1ea1ng – n\u1ebfu c\u00f3); c\u01a1 quan c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, Vi\u1ec7n Ki\u1ec3m s\u00e1t, c\u01a1 quan C\u00f4ng an tr\u00ean \u0111\u1ecba b\u00e0n; c\u01a1 quan c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o, \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

c) 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 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf l\u1eadp danh s\u00e1ch c\u00e1c h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n thi\u1ebfu, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n, s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) v\u00e0 th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5p h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n, n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3, s\u1ed1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

– L\u1eadp Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1eabu s\u1ed1 19\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– In l\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p b\u1ea3n g\u1ed1c cho c\u01a1 quan thu\u1ebf theo h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 \u0111\u1ea7u gi\u1edd ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh Th\u00f4ng b\u00e1o kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

d) M\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng kh\u00f4i ph\u1ee5c khi m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 21. \u0110\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng kinh doanh<\/strong><\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh khi t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n m\u1eabu s\u1ed1 23\/\u0110K-TCT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u00e0 c\u01a1 quan c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ch\u1eadm nh\u1ea5t 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh ho\u1eb7c ti\u1ebfp t\u1ee5c kinh doanh tr\u01b0\u1edbc th\u1eddi h\u1ea1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh th\u00ec th\u1eddi h\u1ea1n g\u1eedi th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh.<\/span><\/p>\n

2. Th\u1eddi h\u1ea1n t\u1ea1m ng\u1eebng kinh doanh 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 kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh v\u1eabn ti\u1ebfp t\u1ee5c t\u1ea1m ng\u1eebng kinh doanh th\u00ec ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ti\u1ebfp cho c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh ch\u1eadm nh\u1ea5t 15 (m\u01b0\u1eddi l\u0103m) ng\u00e0y tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh k\u1ef3 ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd kinh doanh th\u00ec th\u1eddi h\u1ea1n g\u1eedi th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh \u0111\u1ebfn c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd ch\u1eadm nh\u1ea5t l\u00e0 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng kinh doanh.<\/span><\/p>\n

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.<\/span><\/p>\n

3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n khi t\u1ea1m ng\u1eebng kinh doanh n\u1ebfu c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay th\u00ec m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay \u0111\u01b0\u1ee3c H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p 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 L\u1ea0I, CHUY\u1ec2N \u0110\u1ed4I M\u00d4 H\u00ccNH HO\u1ea0T \u0110\u1ed8NG C\u1ee6A T\u1ed4 CH\u1ee8C<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 22. \u0110\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/strong><\/span><\/p>\n

1. Chia t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb chia:<\/span><\/p>\n

T\u1ed5 ch\u1ee9c kinh t\u1ebf 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

C\u0103n c\u1ee9 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb chia, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 \u0111\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb chia theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi \u0111\u01b0\u1ee3c chia:<\/span><\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u1edbi th\u00e0nh l\u1eadp t\u1eeb t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb chia ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. T\u00e1ch t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb t\u00e1ch:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi t\u00e1ch, t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb t\u00e1ch c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c kinh t\u1ebf 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 l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Quy\u1ebft \u0111\u1ecbnh t\u00e1ch t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1eb7c v\u0103n b\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb t\u00e1ch theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y. T\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb t\u00e1ch v\u1eabn s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 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

b) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c t\u00e1ch:<\/span><\/p>\n

T\u1ed5 ch\u1ee9c kinh t\u1ebf \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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. S\u00e1p nh\u1eadp t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/span><\/p>\n

T\u1ed5 ch\u1ee9c kinh t\u1ebf nh\u1eadn s\u00e1p nh\u1eadp s\u1ebd gi\u1eef nguy\u00ean m\u00e3 s\u1ed1 thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf 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) T\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb s\u00e1p nh\u1eadp:<\/span><\/p>\n

Khi c\u00f3 H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp v\u00e0 v\u0103n b\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

C\u0103n c\u1ee9 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb s\u00e1p nh\u1eadp, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 \u0111\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb s\u00e1p nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c kinh t\u1ebf nh\u1eadn s\u00e1p nh\u1eadp:<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) l\u00e0m vi\u1ec7c ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c, t\u1ed5 ch\u1ee9c kinh t\u1ebf 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

– T\u1edd khai \u0111i\u1ec1u ch\u1ec9nh \u0111\u0103ng k\u00fd thu\u1ebf m\u1eabu s\u1ed1 08-MST;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c H\u1ee3p \u0111\u1ed3ng s\u00e1p nh\u1eadp ho\u1eb7c v\u0103n b\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng;<\/span><\/p>\n

– B\u1ea3n sao kh\u00f4ng y\u00eau c\u1ea7u ch\u1ee9ng th\u1ef1c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c Gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf nh\u1eadn s\u00e1p nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

4. H\u1ee3p nh\u1ea5t t\u1ed5 ch\u1ee9c kinh t\u1ebf<\/span><\/p>\n

a) T\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb h\u1ee3p nh\u1ea5t:<\/span><\/p>\n

Khi c\u00f3 H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t ho\u1eb7c v\u0103n b\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf 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 trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 H\u1ee3p \u0111\u1ed3ng h\u1ee3p nh\u1ea5t ho\u1eb7c v\u0103n b\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 v\u00e0 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

C\u0103n c\u1ee9 h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb h\u1ee3p nh\u1ea5t, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 \u0111\u1ec3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf b\u1ecb h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c kinh t\u1ebf h\u1ee3p nh\u1ea5t:<\/span><\/p>\n

T\u1ed5 ch\u1ee9c kinh t\u1ebf h\u1ee3p nh\u1ea5t ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 23. \u0110\u0103ng k\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c<\/strong><\/span><\/p>\n

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

\u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n th\u00e0nh \u0111\u01a1n v\u1ecb \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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y. Khi c\u00f3 Quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i, \u0111\u01a1n v\u1ecb tr\u01b0\u1edbc 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Chuy\u1ec3n \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp th\u00e0nh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n kh\u00e1c<\/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 ch\u1ee7 qu\u1ea3n 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 \u0111\u01b0\u1ee3c 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y. \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 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Chuy\u1ec3n \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n th\u00e0nh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n kh\u00e1c<\/span><\/p>\n

M\u1ed9t \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n chuy\u1ec3n th\u00e0nh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n 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 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y. \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 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

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

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

\u0110i\u1ec1u 24. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thu\u1ebf, thay \u0111\u1ed5i b\u1ed5 sung th\u00f4ng tin \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 ph\u1ea3i khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p 01 (m\u1ed9t) b\u1ed9 h\u1ed3 s\u01a1 duy nh\u1ea5t \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 ch\u1ec9 ti\u00eau \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.<\/span><\/p>\n

4. 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 ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh. 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 hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c 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 ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 25. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan Thu\u1ebf<\/strong><\/span><\/p>\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 (khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb), c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf ho\u1eb7c Th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf \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 theo 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, 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, \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\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.<\/span><\/p>\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\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd 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 \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi.<\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p, trao \u0111\u1ed5i th\u00f4ng tin, cung c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1c B\u1ed9, ng\u00e0nh \u0111\u1ec3 c\u1eadp nh\u1eadt 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 \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9.<\/span><\/p>\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 c\u00e1c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 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, t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 26. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh<\/strong><\/span><\/p>\n

1. C\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/span><\/p>\n

2. C\u01a1 quan \u0110\u0103ng k\u00fd kinh doanh h\u01b0\u1edbng d\u1eabn h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh c\u00f3 \u0111\u0103ng k\u00fd kinh doanh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, nh\u00f3m c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh.<\/span><\/p>\n

4. Th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c trong qu\u1ea3n l\u00fd, \u0111\u0103ng k\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 27. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan H\u1ea3i quan<\/strong><\/span><\/p>\n

1. Ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng tin thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1eeb c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

2. Cung c\u1ea5p cho c\u01a1 quan thu\u1ebf c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp kh\u1ea9u khi c\u00f3 ph\u00e1t sinh \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1eefa hai c\u01a1 quan.<\/span><\/p>\n

3. Cung c\u1ea5p th\u00f4ng tin n\u1ee3 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp kh\u1ea9u \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi tr\u00ean trang th\u00f4ng tin c\u1ee7a ng\u00e0nh h\u1ea3i quan, x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 28. 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

1. 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 tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ch\u1ee9ng t\u1eeb ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc kh\u00e1c khi th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thu n\u1ed9p, ho\u00e0n tr\u1ea3 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 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 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. 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 ph\u1ea3i ghi 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 thanh to\u00e1n.<\/span><\/p>\n

3. 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 h\u1ed9 kinh doanh, t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p) khi ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, t\u1ed5 ch\u1ee9c 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.<\/span><\/p>\n

\u0110i\u1ec1u 29. C\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/p>\n

1. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf (tr\u1ea1ng th\u00e1i 01);<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf (tr\u1ea1ng th\u00e1i 03);<\/span><\/p>\n

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 16\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (tr\u1ea1ng th\u00e1i 06).<\/span><\/p>\n

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo Th\u00f4ng b\u00e1o m\u1eabu s\u1ed1 19\/TB-\u0110KT<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

C\u00e1c th\u00f4ng tin c\u00f4ng khai bao g\u1ed3m: T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf, l\u00fd do chi ti\u1ebft trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i m\u00e3 s\u1ed1 thu\u1ebf, ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a th\u00f4ng tin thay \u0111\u1ed5i.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00f4ng khai th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb khi c\u1eadp nh\u1eadt thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u tra c\u1ee9u th\u00f4ng tin v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a m\u00ecnh c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba ch\u1ec9 Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf g\u1eedi c\u00e1c th\u00f4ng b\u00e1o qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c t\u00e0i kho\u1ea3n giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC<\/a> ng\u00e0y 28\/7\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/span><\/p>\n

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

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

\u0110i\u1ec1u 30. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 12 th\u00e1ng 8 n\u0103m 2016.<\/span><\/p>\n

2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 80\/2012\/TT-BTC<\/a> ng\u00e0y 22\/5\/2012 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.<\/span><\/p>\n

3. B\u00e3i b\u1ecf \u0110i\u1ec1u 9 h\u01b0\u1edbng d\u1eabn v\u1ec1 thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 20 v\u1ec1 th\u1eddi gian \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi b\u00ean Vi\u1ec7t Nam k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC<\/a> ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; B\u00e3i b\u1ecf n\u1ed9i dung \u201cc\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n ng\u1eebng\/ngh\u1ec9 kinh doanh th\u00ec th\u00f4ng b\u00e1o ng\u1eebng\/ngh\u1ec9 kinh doanh \u0111\u1ebfn c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 m\u1ed9t ng\u00e0y tr\u01b0\u1edbc khi ng\u1eebng\/ngh\u1ec9 kinh doanh\u201d quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 11.a \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 m\u1eabu s\u1ed1 02\/\u0110K-NPT-TNCN<\/a>, m\u1eabu s\u1ed1 02\/TB-MST-NPT<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/span><\/p>\n

\u0110i\u1ec1u 31. Tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 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. Vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

2. T\u1ed5ng c\u1ee5c Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u01b0\u1edbng d\u1eabn c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p trong 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><\/p>\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\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;<\/span>
\n – V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;<\/span>
\n – V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n – To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n – C\u00f4ng b\u00e1o; Website Ch\u00ednh ph\u1ee7;<\/span>
\n – UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;<\/span>
\n – C\u1ee5c Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c, tr\u1ef1c thu\u1ed9c BTC;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh, Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – L\u01b0u: VT; TCT (VT, KK)<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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M\u1eddi c\u00e1c b\u1ea1n download th\u00f4ng t\u01b0 \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i m\u1ee5c T\u1ea3i file<\/span><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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, kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf, t\u1ea1m ng\u1eebng kinh doanh; \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i, chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c; 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":24585,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2843,3199,3200],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24584"}],"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=24584"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24584\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24585"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24584"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}