{"id":27132,"date":"2016-12-03T14:07:48","date_gmt":"2016-12-03T14:07:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=27132"},"modified":"2016-12-03T14:13:48","modified_gmt":"2016-12-03T14:13:48","slug":"thong-tu-992016tt-btc-ve-quan-ly-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=27132","title":{"rendered":"Th\u00f4ng t\u01b0 99\/2016\/TT-BTC v\u1ec1 Qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng."},"content":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax<\/a> xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n to\u00e0n Th\u00f4ng t\u01b0 99\/2016\/TT-BTC ng\u00e0y 29\/06\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng. C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y \u00a013\/08\/2016.<\/span><\/p>\n\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
\n

S\u1ed1: 99\/2016\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2016<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

H\u01af\u1edaNG D\u1eaaN V\u1ec0 QU\u1ea2N L\u00dd HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/span><\/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\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\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 \u0110i\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 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03\/6\/2008; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19\/6\/2013; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 106\/2016\/QH13 ng\u00e0y 06\/4\/2016 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 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 83\/2015\/QH13 ng\u00e0y 25\/6\/2015 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; <\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP 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 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

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

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

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

1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; bao g\u1ed3m: vi\u1ec7c ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft, ki\u1ec3m tra, thanh tra ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; qu\u1ea3n l\u00fd kinh ph\u00ed d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan trong vi\u1ec7c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

2. Ho\u00e0n thu\u1ebf cho h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i mang theo khi xu\u1ea5t c\u1ea3nh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 72\/2014\/TT-BTC ng\u00e0y 30\/5\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

3. Ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p nh\u1ea7m, n\u1ed9p th\u1eeba th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

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

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>\n

a) T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf;<\/span><\/p>\n

b) T\u1ed5ng c\u1ee5c H\u1ea3i quan, C\u1ee5c H\u1ea3i quan, Chi c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

3. V\u1ee5 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc – B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

4. Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u1ea5p qu\u1eadn, huy\u1ec7n, th\u1ecb x\u00e3, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c t\u1ec9nh.<\/span><\/p>\n

5. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 3. Nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf, khai \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

2. Vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11) v\u00e0 Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20\/11\/2012 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13) v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

3. \u00c1p d\u1ee5ng nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; Kho\u1ea3n 2 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 106\/2016\/QH13 ng\u00e0y 06\/4\/2016 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt s\u1ed1 106\/2016\/QH13) v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong vi\u1ec7c ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft, qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan trong vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 4. Kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. Kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m do Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 \u0110i\u1ec1u h\u00e0nh chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong ph\u1ea1m vi d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n

3. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 chi ho\u00e0n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo th\u1ea9m quy\u1ec1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 5. C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. C\u01a1 s\u1edf d\u1eef li\u1ec7u ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n trong h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf chung c\u1ee7a ng\u00e0nh thu\u1ebf. Vi\u1ec7c x\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd, s\u1eed d\u1ee5ng, chia s\u1ebb, l\u01b0u tr\u1eef, b\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a c\u01a1 s\u1edf d\u1eef li\u1ec7u ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong vi\u1ec7c th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, bao g\u1ed3m: ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u00e1c c\u01a1 quan li\u00ean quan trong gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 6. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 r\u1ee7i ro trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; Th\u00f4ng t\u01b0 s\u1ed1 204\/2015\/TT-BTC ng\u00e0y 21\/12\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 204\/2015\/TT-BTC).<\/span><\/p>\n

2. Qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

a) Ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf bao g\u1ed3m: h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13, Kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13; C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf sau \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao.<\/span><\/p>\n

b) X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13, Kho\u1ea3n 4 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP: ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 7. \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin T\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c th\u00f4ng tin c\u00f3 li\u00ean quan cho c\u01a1 quan thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan theo Quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c gi\u1eefa c\u01a1 quan h\u1ea3i quan v\u00e0 c\u01a1 quan thu\u1ebf. C\u01a1 quan h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 th\u00f4ng tin h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u00ean T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p lu\u1eadt h\u1ea3i quan v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p T\u1edd khai h\u1ea3i quan kh\u00f4ng c\u00f3 tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan h\u1ea3i quan cung c\u1ea5p, c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan c\u00f3 li\u00ean quan cung c\u1ea5p \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

2. Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro, y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c qua ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, h\u1ea3i quan, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd v\u00e0o ng\u00e0y 20 th\u00e1ng sau li\u1ec1n k\u1ec1 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb T\u1ed5ng c\u1ee5c H\u1ea3i quan \u00e1p d\u1ee5ng ti\u00eau ch\u00ed ph\u00e2n lu\u1ed3ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n r\u1ee7i ro cao v\u1ec1 ho\u00e0n thu\u1ebf. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ph\u1ea3i n\u00eau r\u00f5 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p; m\u1eb7t h\u00e0ng; \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ea3i quan.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 5 (n\u0103m) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan ph\u1ea3i \u00e1p d\u1ee5ng ti\u00eau ch\u00ed ph\u00e2n lu\u1ed3ng, bi\u1ec7n ph\u00e1p ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng ho\u1eb7c c\u00f3 v\u01b0\u1edbng m\u1eafc, T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1eddi h\u1ea1n n\u00eau tr\u00ean v\u00e0 n\u00eau r\u00f5 l\u00fd do c\u1ee7a vi\u1ec7c kh\u00f4ng ho\u1eb7c ch\u01b0a \u00e1p d\u1ee5ng.<\/span><\/p>\n

\u0110i\u1ec1u 8. \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf<\/strong><\/span><\/h2>\n

1. Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra, thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c (b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5) c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i b\u1ed5 sung k\u1ebf ho\u1ea1ch ki\u1ec3m tra, thanh tra b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ed5 sung k\u1ebf ho\u1ea1ch v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra ho\u1eb7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a b\u00ean cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch thanh to\u00e1n li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd theo danh s\u00e1ch c\u1ea3nh b\u00e1o c\u1ee7a c\u01a1 quan thanh tra, gi\u00e1m s\u00e1t ng\u00e2n h\u00e0ng; ho\u1eb7c qua ki\u1ec3m tra, thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u00f3 n\u1ed9i dung ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh:<\/span><\/p>\n

a) C\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin (bao g\u1ed3m c\u1ea3 s\u1ed5 ph\u1ee5 t\u00e0i Kho\u1ea3n) c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 (ho\u1eb7c chuy\u1ec3n) ti\u1ec1n, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng s\u1ed1 ti\u1ec1n tr\u00ean ch\u1ee9ng t\u1eeb (ho\u1eb7c c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng) \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

b) C\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan c\u1eeda kh\u1ea9u cung c\u1ea5p th\u00f4ng tin v\u1ec1 l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t (ngo\u1ea1i t\u1ec7 ho\u1eb7c \u0111\u1ed3ng Vi\u1ec7t Nam) mang qua c\u1eeda kh\u1ea9u v\u00e0o Vi\u1ec7t Nam trong th\u1eddi h\u1ea1n 5 (n\u0103m) 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 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra, thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00f3 d\u1ea5u hi\u1ec7u t\u1ed9i ph\u1ea1m, c\u01a1 quan thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f4ng an \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1.<\/span><\/p>\n

4. Qu\u00e1 th\u1eddi h\u1ea1n ki\u1ec3m tra, thanh tra thu\u1ebf nh\u01b0ng c\u01a1 quan thu\u1ebf ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi, x\u00e1c minh c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan n\u00eau t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00ec:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, c\u01a1 quan thu\u1ebf ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n kh\u00e1c s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n b\u1eb1ng s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n b\u1eb1ng s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec gi\u1ea3i quy\u1ebft ho\u00e0n s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n ho\u00e0n, kh\u00f4ng ch\u1edd ki\u1ec3m tra x\u00e1c minh to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 m\u1edbi th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf; \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf c\u1ea7n ki\u1ec3m tra x\u00e1c minh, y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 th\u00ec x\u1eed l\u00fd ho\u00e0n thu\u1ebf khi c\u00f3 \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i k\u1ebft th\u00fac ki\u1ec3m tra, thanh tra \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n \u0111ang ch\u1edd k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi, x\u00e1c minh c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan, c\u01a1 quan thu\u1ebf ph\u1ea3i n\u00eau r\u00f5 trong bi\u00ean b\u1ea3n ki\u1ec3m tra, k\u1ebft lu\u1eadn thanh tra v\u1ec1 vi\u1ec7c ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 k\u1ebft lu\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf. Khi c\u00f3 k\u1ebft qu\u1ea3 tr\u1ea3 l\u1eddi, x\u00e1c minh c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n kh\u00f4ng \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf th\u00ec c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n v\u00e0 x\u1eed ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 9. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong vi\u1ec7c ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. 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 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

2. C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m: ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea3i b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf; th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf; th\u1ef1c hi\u1ec7n chi ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

3. Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1ef1c thu\u1ed9c c\u00e1c C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, t\u1ec9nh \u0110\u1ed3ng Nai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau: ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u1ea3i b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ec1 xu\u1ea5t s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc khi chuy\u1ec3n h\u1ed3 s\u01a1 g\u1eedi C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf; th\u1ef1c hi\u1ec7n chi ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

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

QUY TR\u00ccNH GI\u1ea2I QUY\u1ebeT HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 10. L\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m:<\/span><\/p>\n

– Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu 01\/\u0110NHT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC).<\/span><\/p>\n

– C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u t\u1eeb \u0110i\u1ec1u 50 \u0111\u1ebfn \u0110i\u1ec1u 56 (tr\u1eeb \u0110i\u1ec1u 53) c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0110i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 45 Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13<\/a>, khi \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 u\u1ef7 quy\u1ec1n.<\/span><\/p>\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh. C\u1ee5 th\u1ec3:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf k\u1ec3 t\u1eeb th\u1eddi \u0110i\u1ec3m c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn giao d\u1ecbch ho\u00e0n thu\u1ebf \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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC).<\/span><\/p>\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1eb1ng gi\u1ea5y ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf nh\u01b0ng sau \u0111\u00f3 c\u00f3 v\u0103n b\u1ea3n h\u1ee7y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khai \u0110i\u1ec1u ch\u1ec9nh, b\u1ed5 sung s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n chuy\u1ec3n kh\u1ea5u tr\u1eeb ti\u1ebfp v\u00e0o t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a k\u1ef3 k\u00ea khai ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0110i\u1ec3m c\u00f3 v\u0103n b\u1ea3n h\u1ee7y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 11. Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. Nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

b) H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y; \u0111\u1ed3ng th\u1eddi g\u1eedi Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed (m\u1eabu s\u1ed1 01\/TB-T\u0110T ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 110\/2015\/TT-BTC) cho 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 qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

2. Nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1eb1ng gi\u1ea5y<\/span><\/p>\n

a) H\u1ed3 s\u01a1 n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf:<\/span><\/p>\n

B\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d th\u00f4ng b\u00e1o, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d ghi s\u1ed5 nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

b) H\u1ed3 s\u01a1 n\u1ed9p qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh:<\/span><\/p>\n

B\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ghi s\u1ed5 v\u0103n th\u01b0 theo quy \u0111\u1ecbnh, chuy\u1ec3n b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

c) Chi c\u1ee5c Thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo li\u1ec1n k\u1ec1 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi Chi c\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y: b\u1ed9 ph\u1eadn \u201cm\u1ed9t c\u1eeda\u201d chuy\u1ec3n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho b\u1ed9 ph\u1eadn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a Chi c\u1ee5c Thu\u1ebf ngay trong ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo li\u1ec1n k\u1ec1.<\/span><\/p>\n

3. Th\u1eddi \u0110i\u1ec3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed: l\u00e0 ng\u00e0y ghi tr\u00ean Th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b, Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh: l\u00e0 ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m b v\u00e0 \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span><\/p>\n

\u0110i\u1ec1u 12. Ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; Kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 106\/2016\/QH13, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau l\u00e0 h\u1ed3 s\u01a1 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

– Ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n c\u1ee7a c\u00e1c h\u00e3ng v\u1eadn t\u1ea3i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u nh\u01b0ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf k\u1ebf ti\u1ebfp v\u1eabn x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u.<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0110i\u1ec3m b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) n\u0103m, n\u1ebfu trong l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u1ea7u ti\u00ean t\u00ednh t\u1eeb sau th\u1eddi \u0110i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf, c\u01a1 quan thu\u1ebf ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 33 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13, ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 108 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Kho\u1ea3n 34 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 th\u00ec nh\u1eefng l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ti\u1ebfp theo, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc khi ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n nh\u1eefng l\u1ea7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ti\u1ebfp theo, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi khai sai \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 33, Kho\u1ea3n 34 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13, \u0110i\u1ec1u 108 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf v\u1eabn thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo \u0111\u00fang th\u1eddi h\u1ea1n 02 (hai) n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0110i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn v\u1ec1 thu\u1ebf.<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 (hai) n\u0103m, k\u1ec3 t\u1eeb th\u1eddi \u0110i\u1ec3m b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 th\u00f4ng tin v\u1ec1 Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng ho\u00e1 qua bi\u00ean gi\u1edbi, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf t\u1ea1i th\u1eddi \u0110i\u1ec3m \u0111\u00e1nh gi\u00e1 \u0111\u1ec3 c\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau. Th\u1eddi \u0110i\u1ec3m 02 (hai) n\u0103m \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t v\u1ec1 m\u1ed9t trong c\u00e1c h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng ho\u00e1 qua bi\u00ean gi\u1edbi, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i t\u1ea1i th\u1eddi \u0110i\u1ec3m \u0111\u00e1nh gi\u00e1.<\/span><\/p>\n

– Doanh nghi\u1ec7p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 x\u1ebfp h\u1ea1ng r\u1ee7i ro cao, r\u1ee7i ro r\u1ea5t cao, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 204\/2015\/TT-BTC.<\/span><\/p>\n

– H\u1ebft th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u00f3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang.<\/span><\/p>\n

b) H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau l\u00e0 c\u00e1c h\u1ed3 s\u01a1 kh\u00f4ng thu\u1ed9c \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, c\u01a1 quan thu\u1ebf g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau (m\u1eabu s\u1ed1 01\/HT-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 06 (s\u00e1u) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed, th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 13. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/h2>\n

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

C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 ki\u1ec3m tra \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf ban h\u00e0nh Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (m\u1eabu s\u1ed1 02\/HT-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n 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

b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n t\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. S\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e3 \u0111\u01b0\u1ee3c khai thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; \u0111\u1ea3m b\u1ea3o \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6, Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19\/6\/2013 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13) v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u (m\u1eabu s\u1ed1 01\/KTTT ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 156\/2013\/TT-BTC) theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 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 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n 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. Trong th\u1eddi h\u1ea1n 10 (m\u01b0\u1eddi) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 Th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi c\u00e1c gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean, c\u01a1 quan thu\u1ebf chuy\u1ec3n h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ed9c tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC: Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00ea duy\u1ec7t thay \u0111\u1ed5i ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau sang thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau; \u0111\u1ed3ng th\u1eddi g\u1eedi Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau (m\u1eabu s\u1ed1 01\/HT-TB ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n 06 (s\u00e1u) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/span><\/p>\n

d) Kho\u1ea3ng th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh, b\u1ed5 sung \u0111\u1ebfn ng\u00e0y c\u01a1 quan thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u00ednh trong th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

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

a) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 78, \u0110i\u1ec1u 79, \u0110i\u1ec1u 80 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, theo quy tr\u00ecnh ki\u1ec3m tra thu\u1ebf, quy tr\u00ecnh thanh tra c\u1ee7a ng\u00e0nh thu\u1ebf. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. S\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e3 \u0111\u01b0\u1ee3c khai thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; \u0111\u1ea3m b\u1ea3o \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 6, Kho\u1ea3n 7 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n

b) Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7, \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf m\u00e0 c\u01a1 quan thu\u1ebf qua c\u00f4ng t\u00e1c ki\u1ec3m tra, thanh tra thu\u1ebf ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00e3 chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan c\u00f4ng an \u0110i\u1ec1u tra ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n thu gi\u1eef s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf khi c\u00f3 k\u1ebft qu\u1ea3 ho\u1eb7c \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c khi c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 14. X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n<\/strong><\/span><\/h2>\n

1. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c Kho\u1ea3n thu kh\u00e1c c\u00f2n n\u1ee3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (sau \u0111\u00e2y g\u1ecdi l\u00e0 ti\u1ec1n thu\u1ebf n\u1ee3) \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

2. Ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i b\u00f9 tr\u1eeb (kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec3 xo\u00e1 n\u1ee3, ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32, 39 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22\/7\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi Ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\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 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf), bao g\u1ed3m:<\/span><\/p>\n

a) Ti\u1ec1n thu\u1ebf n\u1ee3 do ng\u00e0nh Thu\u1ebf qu\u1ea3n l\u00fd tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

b) Ti\u1ec1n thu\u1ebf n\u1ee3 (tr\u1eeb ti\u1ec1n ph\u00ed, ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan) do c\u01a1 quan h\u1ea3i quan cung c\u1ea5p theo Quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c gi\u1eefa c\u01a1 quan h\u1ea3i quan v\u00e0 c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

c) Ti\u1ec1n thu\u1ebf n\u1ee3 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

3. Sau khi \u0111\u00e3 b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh v\u1eabn c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 nh\u01b0ng c\u00f3 Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 th\u00ec th\u1ee9 t\u1ef1 b\u00f9 tr\u1eeb \u01b0u ti\u00ean cho Kho\u1ea3n n\u1ee3 c\u00f3 h\u1ea1n n\u1ed9p xa nh\u1ea5t c\u1ee7a Chi nh\u00e1nh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Chi nh\u00e1nh h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n tr\u00ean 90 ng\u00e0y c\u1ee7a doanh nghi\u1ec7p tr\u1ee5 s\u1edf ch\u00ednh.<\/span><\/p>\n

4. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf; c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 \u0111\u1ec1 ngh\u1ecb s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00e3 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf tr\u00edch s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n n\u1ed9p thay ti\u1ec1n thu\u1ebf n\u1ee3 ng\u00e2n s\u00e1ch ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c (sau khi b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y).<\/span><\/p>\n

6. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u01b0\u1edbng m\u1eafc v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan, c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb n\u1ee3 c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft v\u01b0\u1edbng m\u1eafc cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 b\u00f9 tr\u1eeb cao h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 th\u1ef1c t\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 Kho\u1ea3n n\u1ed9p th\u1eeba. C\u01a1 quan thu\u1ebf, c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 21\/2012\/QH13 ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u1ec1 ngh\u1ecb s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 b\u00f9 tr\u1eeb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 15. \u0110\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 ph\u1ea3i b\u00f9 tr\u1eeb, s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1ef1c hi\u1ec7n l\u1eadp \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf v\u00e0 d\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf (ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc), Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m tra, c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi: h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, Bi\u00ean b\u1ea3n ki\u1ec3m tra ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3), Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd thu\u1ebf qua thanh tra, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf (n\u1ebfu c\u00f3), Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf, d\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf (ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc), Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

\u0110i\u1ec1u 16. Th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u01a1 quan thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi: Phi\u1ebfu \u0111\u1ec1 xu\u1ea5t ho\u00e0n thu\u1ebf, d\u1ef1 th\u1ea3o Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf (ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc), Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3) tr\u01b0\u1edbc khi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf (ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc).<\/span><\/p>\n

Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh vi\u1ec7c th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf l\u00e0: 01 (m\u1ed9t) ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau; 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau k\u1ec3 t\u1eeb th\u1eddi \u0110i\u1ec3m ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u1ea9m \u0111\u1ecbnh.<\/span><\/p>\n

2. C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ea9m \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 n\u1ed9i dung kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p qua th\u1ea9m \u0111\u1ecbnh ph\u00e1t hi\u1ec7n v\u1ea5n \u0111\u1ec1 ch\u01b0a r\u00f5, ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf ph\u1ea3i t\u1ed5 ch\u1ee9c trao \u0111\u1ed5i, l\u00e0m r\u00f5 gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan \u0111\u1ebfn gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ec3 th\u1ed1ng nh\u1ea5t c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; ho\u1eb7c t\u1eeb ch\u1ed1i th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 17. Gi\u00e1m s\u00e1t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u0103n c\u1ee9 quy \u0111\u1ecbnh nghi\u1ec7p v\u1ee5 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, quy tr\u00ecnh ho\u00e0n thu\u1ebf, c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t t\u1ef1 \u0111\u1ed9ng vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u01a1 quan thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng giai \u0111o\u1ea1n hi\u1ec7n \u0111\u1ea1i ho\u00e1 h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

2. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf. Trong qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t, tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c \u0111\u1ecbnh h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea3m b\u1ea3o c\u00e1c \u0110i\u1ec1u ki\u1ec7n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/ Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng th\u00f4ng b\u00e1o r\u00f5 l\u00fd do v\u00e0 c\u00f4ng vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u1ebfp theo \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

3. K\u1ebft qu\u1ea3 gi\u00e1m s\u00e1t ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng v\u00e0o H\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 18. Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 th\u1ea9m \u0111\u1ecbnh v\u00e0 gi\u00e1m s\u00e1t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16, \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf xem x\u00e9t k\u00fd ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf (theo m\u1eabu s\u1ed1 01\/Q\u0110-HT)\/ Quy\u1ebft \u0111\u1ecbnh ho\u00e0n ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (theo m\u1eabu s\u1ed1 02\/Q\u0110-HT), Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (theo m\u1eabu s\u1ed1 02\/HT-TB) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 156\/2013\/TT-BTC. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

2. Th\u1eddi h\u1ea1n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/ Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 06 (s\u00e1u) ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau; 40 (b\u1ed1n m\u01b0\u01a1i) ng\u00e0y \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

3. Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed, Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/ Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c g\u1eedi qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 110\/2015\/TT-BTC.<\/span><\/p>\n

\u0110i\u1ec1u 19. Chi ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/ Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\/ L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng cho H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 nghi\u1ec7p v\u1ee5 Kho b\u1ea1c ng\u00e0y 10\/1\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 759\/Q\u0110-BTC ng\u00e0y 16\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c \u0111\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC), g\u1eedi Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, Kho\u1ea3n 5 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y, c\u01a1 quan thu\u1ebf l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, trong \u0111\u00f3 ghi th\u00f4ng tin: t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh ti\u1ebfp nh\u1eadn Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc) do C\u1ee5c Thu\u1ebf g\u1eedi \u0111\u1ebfn, th\u1ef1c hi\u1ec7n c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

a) \u0110\u1ed1i chi\u1ebfu Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc), \u0111\u1ea3m b\u1ea3o th\u1ed1ng nh\u1ea5t th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n, t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u00e2n h\u00e0ng, th\u00f4ng tin v\u1ec1 t\u00e0i Kho\u1ea3n v\u00e0 ng\u00e2n h\u00e0ng; th\u00f4ng tin h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b) Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a L\u1ec7nh ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\/ L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o kh\u1edbp \u0111\u00fang m\u1eabu d\u1ea5u, ch\u1eef k\u00fd (ho\u1eb7c ki\u1ec3m tra vi\u1ec7c x\u00e1c th\u1ef1c th\u00e0nh c\u00f4ng ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed b\u1eb1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc) .<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c L\u1ec7nh ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\/ L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n

3. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh lu\u00e2n chuy\u1ec3n c\u00e1c li\u00ean ch\u1ee9ng t\u1eeb L\u1ec7nh ho\u00e0n tr\u1ea3 Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc\/ L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb Kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n cho c\u01a1 quan thu\u1ebf \u0111\u1ed3ng c\u1ea5p ngay trong ng\u00e0y h\u1ea1ch to\u00e1n ho\u1eb7c ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo li\u1ec1n k\u1ec1.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin h\u1ea1ch to\u00e1n ho\u00e0n thu\u1ebf, h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 20. C\u00f4ng khai th\u00f4ng tin gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf<\/strong><\/span><\/h2>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c tra c\u1ee9u th\u00f4ng tin v\u1ec1 vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 110\/2013\/TT-BTC.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1:<\/span><\/p>\n

\u00ad- Th\u1eddi \u0110i\u1ec3m ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; th\u1eddi \u0110i\u1ec3m ti\u1ebfp nh\u1eadn v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n

– Th\u1eddi \u0110i\u1ec3m ban h\u00e0nh th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 21. Ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span><\/h2>\n

1. C\u01a1 quan thu\u1ebf l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13.<\/span><\/p>\n

2. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y, l\u1ef1a ch\u1ecdn h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao \u0111\u1ec3 b\u1ed5 sung k\u1ebf ho\u1ea1ch ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf trong n\u0103m v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf \u0111\u1ea3m b\u1ea3o theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 18 \u0110i\u1ec1u 1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13.<\/span><\/p>\n

3. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra, thanh tra sau ho\u00e0n thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf \u0111\u00e3 ho\u00e0n ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

QU\u1ea2N L\u00dd KINH PH\u00cd HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 22. L\u1eadp d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/p>\n

1. D\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Quy tr\u00ecnh, m\u1eabu bi\u1ec3u l\u1eadp d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. C\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng. C\u0103n c\u1ee9 d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u00e1c C\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1eadp d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu ph\u00e1t sinh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ho\u00e0n v\u01b0\u1ee3t ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 b\u1ed1 tr\u00ed trong d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t. T\u1ed5ng c\u1ee5c Thu\u1ebf b\u00e1o c\u00e1o B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 23. Qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh ngu\u1ed3n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. T\u1ed5ng c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd, \u0110i\u1ec1u h\u00e0nh ngu\u1ed3n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, \u0111\u1ecbnh k\u1ef3 th\u00e1ng, qu\u00fd (ch\u1eadm nh\u1ea5t ng\u00e0y 10 th\u00e1ng ti\u1ebfp theo li\u1ec1n k\u1ec1), t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u00e3 chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, s\u1ed1 ti\u1ec1n thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 x\u00e1c \u0111\u1ecbnh d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/span><\/p>\n

2. T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c th\u00f4ng tin, b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u00ean c\u01a1 s\u1edf h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u1ed1ng nh\u1ea5t to\u00e0n qu\u1ed1c. H\u00e0ng th\u00e1ng, qu\u00fd th\u1ef1c hi\u1ec7n d\u1ef1 b\u00e1o s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ho\u00e0n tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c \u0111\u1ec3 theo d\u00f5i, \u0110i\u1ec1u h\u00e0nh c\u00f4ng t\u00e1c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

3. D\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 24. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h2>\n

1. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n, k\u1ebf to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 th\u00e1ng, n\u0103m Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn b\u00e1o c\u00e1o k\u1ebf to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed3ng c\u1ea5p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. \u0110\u1ecbnh k\u1ef3 th\u00e1ng, n\u0103m, ngay sau khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p s\u1ed1 li\u1ec7u v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i t\u1eebng t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 trong ph\u1ea1m vi to\u00e0n qu\u1ed1c cho T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu v\u00e0 qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 25. H\u1ea1ch to\u00e1n thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. S\u1ed1 ti\u1ec1n thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p trong n\u0103m ng\u00e2n s\u00e1ch n\u00e0o th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a n\u0103m ng\u00e2n s\u00e1ch \u0111\u00f3.<\/span><\/p>\n

2. Cu\u1ed1i ng\u00e0y l\u00e0m vi\u1ec7c ho\u1eb7c ch\u1eadm nh\u1ea5t ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p t\u1ec9nh g\u1eedi B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thu h\u1ed3i ho\u00e0n thu\u1ebf \u0111\u00e3 h\u1ea1ch to\u00e1n (tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin \u0111i\u1ec7n t\u1eed) ho\u1eb7c ch\u1ee9ng t\u1eeb thu h\u1ed3i ho\u00e0n thu\u1ebf \u0111\u00e3 h\u1ea1ch to\u00e1n (tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin b\u1eb1ng gi\u1ea5y) cho c\u01a1 quan thu\u1ebf \u0111\u1ed3ng c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n thu\u1ebf n\u1ed9i \u0111\u1ecba. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn b\u00e1o c\u00e1o k\u1ebf to\u00e1n thu h\u1ed3i ho\u00e0n thu\u1ebf cho c\u01a1 quan thu\u1ebf \u0111\u1ed3ng c\u1ea5p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3. \u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, n\u0103m, ngay sau khi kho\u00e1 s\u1ed5 k\u1ebf to\u00e1n, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p s\u1ed1 li\u1ec7u v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i t\u1eebng t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 trong ph\u1ea1m vi to\u00e0n qu\u1ed1c cho T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu v\u00e0 qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 26. Quy\u1ebft to\u00e1n ngu\u1ed3n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong><\/span><\/h2>\n

1. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m quy\u1ebft to\u00e1n ngu\u1ed3n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo d\u1ef1 to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua.<\/span><\/p>\n

2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p theo quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

3. K\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch v\u00e0 sau th\u1eddi gian ch\u1ec9nh l\u00fd ng\u00e2n s\u00e1ch, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n vi\u1ec7c s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 V\u1ee5 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 t\u1ed5ng h\u1ee3p quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

TR\u00c1CH NHI\u1ec6M C\u1ee6A C\u00c1C C\u01a0 QUAN QU\u1ea2N L\u00dd NH\u00c0 N\u01af\u1edaC TRONG VI\u1ec6C QU\u1ea2N L\u00dd HO\u00c0N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 27. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/span><\/h2>\n

1. Qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. Ch\u1ee7 tr\u00ec trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

3. X\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed, \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, gi\u00e1m s\u00e1t ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tra c\u1ee9u th\u00f4ng tin v\u1ec1 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n

4. L\u1eadp d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n v\u00e0 chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong ph\u1ea1m vi d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea3m b\u1ea3o an to\u00e0n, ch\u1eb7t ch\u1ebd ti\u1ec1n c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 28. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/strong><\/span><\/h2>\n

1. Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ph\u00e1p lu\u1eadt h\u1ea3i quan<\/span><\/p>\n

2. Th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c theo Quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c gi\u1eefa c\u01a1 quan h\u1ea3i quan v\u00e0 c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 29. Tr\u00e1ch nhi\u1ec7m c\u1ee7a V\u1ee5 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/p>\n

1. Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf trong vi\u1ec7c l\u1eadp d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng h\u1ee3p d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, quy\u1ebft to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2. Ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0110i\u1ec1u h\u00e0nh d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ph\u00ea duy\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 to\u00e1n kinh ph\u00ed kh\u00f4ng \u0111\u1ee7 chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ch\u1ee7 tr\u00ec tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\u0110i\u1ec1u 30. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/h2>\n

1. Theo d\u00f5i, ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

3. Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ea1m vi d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/span><\/p>\n

4. Cung c\u1ea5p ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 cho c\u01a1 quan thu\u1ebf s\u1ed1 li\u1ec7u v\u1ec1 chi ho\u00e0n thu\u1ebf, thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5ng h\u1ee3p th\u1ef1c chi ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh; \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, qu\u00fd, n\u0103m \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 k\u1ebf to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

5. Th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

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

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

\u0110i\u1ec1u 31. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2016.<\/span><\/p>\n

2. K\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u00e1c v\u0103n b\u1ea3n sau \u0111\u00e2y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1 94\/2010\/TT-BTC ng\u00e0y 30\/6\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

– Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2404\/Q\u0110-BTC ng\u00e0y 27\/9\/2012 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c ban h\u00e0nh Ch\u1ebf \u0111\u1ed9 ki\u1ec3m tra ho\u00e0n thu\u1ebf GTGT thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau;<\/span><\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1 150\/2013\/TT-BTC ng\u00e0y 29\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf t\u1eeb Qu\u1ef9 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

3. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/span><\/p>\n

a) C\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu\u1ed9c ph\u1ea1m vi \u0110i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 n\u1ed9p c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0110i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u00e1p \u1ee9ng \u0110i\u1ec1u ki\u1ec7n, tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf \u0111ang gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (c\u01a1 quan thu\u1ebf ch\u01b0a ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0110i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) Thu h\u1ed3i to\u00e0n b\u1ed9 s\u1ed1 d\u01b0 t\u00e0i Kho\u1ea3n d\u1ef1 to\u00e1n kinh ph\u00ed ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ph\u00e2n b\u1ed5 cho C\u1ee5c Thu\u1ebf s\u1eed d\u1ee5ng (c\u1ea5p 4) t\u1ea1i th\u1eddi \u0110i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u1ec1 t\u00e0i Kho\u1ea3n d\u1ef1 to\u00e1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (c\u1ea5p 1) \u0111\u1ec3 qu\u1ea3n l\u00fd d\u1ef1 to\u00e1n t\u1eadp trung t\u1ea1i T\u1ed5ng c\u1ee5c Thu\u1ebf. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u01b0\u1edbng d\u1eabn chi ho\u00e0n thu\u1ebf, h\u1ea1ch to\u00e1n ho\u00e0n thu\u1ebf, thu h\u1ed3i ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

4. C\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

5. Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00e1c v\u0103n b\u1ea3n li\u00ean quan d\u1eabn chi\u1ebfu 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.<\/span><\/p>\n

\u0110i\u1ec1u 32. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><\/h2>\n

1. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh quy tr\u00ecnh ho\u00e0n thu\u1ebf \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t trong ng\u00e0nh Thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; ch\u1ec9 \u0111\u1ea1o, h\u01b0\u1edbng d\u1eabn tri\u1ec3n khai v\u00e0 ki\u1ec3m tra th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p.<\/span><\/p>\n

2. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, quy ch\u1ebf ph\u1ed1i h\u1ee3p c\u00f4ng t\u00e1c v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong k\u1ebft n\u1ed1i th\u00f4ng tin v\u1edbi c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ec3 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

3. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf, c\u01a1 quan h\u1ea3i quan, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, V\u1ee5 Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c 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:<\/strong>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\nc\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,<\/span>– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><\/span>
\n – \u1ee6y\u00a0ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; <\/span>
\n – C\u00f4ng b\u00e1o Ch\u00ednh ph\u1ee7;<\/span>
\n – C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n – Website Ch\u00ednh ph\u1ee7;<\/span>
\n – Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n – C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n – L\u01b0u: VT, TCT.<\/span><\/td>\n		\u00a0<\/em><\/strong><\/span><\/span><\/p>\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

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n thu\u1ebf\u00a0Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n to\u00e0n Th\u00f4ng t\u01b0 99\/2016\/TT-BTC ng\u00e0y 29\/06\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng. C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y \u00a013\/08\/2016. B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac..<\/p>\n","protected":false},"author":7,"featured_media":27140,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3728,3729],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27132"}],"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=27132"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/27132\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27140"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27132"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}