{"id":984,"date":"2026-08-30T04:31:15","date_gmt":"2026-08-30T04:31:15","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=984"},"modified":"2026-08-30T04:46:45","modified_gmt":"2026-08-30T04:46:45","slug":"252-2026-nd-cp-nghi-dinh-quy-dinh-chi-tiet-mot-so-dieu-va-bien-phap-de-to-chuc-huong-dan-thi-hanh-luat-quan-ly-thue-bh-30-6-2026hl-1-7-2026","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=984","title":{"rendered":"252\/2026\/N\u0110-CP NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe –\u00a0BH 30\/6\/2026HL 1\/7\/2026"},"content":{"rendered":"\t\t
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CH\u00cdNH PH\u1ee6<\/span><\/b>
——-<\/b><\/span><\/p><\/td>

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
—————<\/span><\/b><\/p><\/td><\/tr>

S\u1ed1: 252\/2026\/N\u0110-CP<\/span><\/p><\/td>

H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026<\/span><\/i><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

<\/a>NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/p>

<\/a>QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe<\/span><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15<\/a>;<\/span><\/i><\/p>

C\u0103n c\u1ee9\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/a>;<\/span><\/i><\/p>

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/span><\/i><\/p>

<\/a>Ch\u01b0\u01a1ng I<\/span><\/b><\/b><\/p>

<\/a>QUY \u0110\u1ecaNH CHUNG<\/b><\/p>

<\/a>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/p>

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u, kho\u1ea3n, \u0111i\u1ec3m, n\u1ed9i dung \u0111\u01b0\u1ee3c giao t\u1ea1i\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0g\u1ed3m:<\/span><\/p>

1. Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u, kho\u1ea3n, \u0111i\u1ec3m c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0g\u1ed3m:<\/span><\/p>

a)\u00a0<\/a>Kho\u1ea3n 1 \u0110i\u1ec1u 2\u00a0v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 2\u00a0v\u1ec1 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

b)\u00a0<\/a>\u0110i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 7\u00a0v\u1ec1 cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\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 ho\u1eb7c l\u00e0 b\u00ean k\u00fd k\u1ebft;\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 7\u00a0v\u1ec1 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p;<\/span><\/p>

c)\u00a0<\/a>Kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0v\u1ec1 Nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m c\u00e1c ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, trong \u0111\u00f3 \u01b0u ti\u00ean b\u1ed1 tr\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1eb1ng n\u0103m \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, trang thi\u1ebft b\u1ecb v\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

d)\u00a0<\/a>Kho\u1ea3n 5 \u0110i\u1ec1u 11\u00a0v\u1ec1 s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>

\u0111)\u00a0<\/a>Kho\u1ea3n 1 \u0110i\u1ec1u 12\u00a0v\u1ec1 n\u1ed9i dung: tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o thu\u1ebf, kho\u1ea3n thu kh\u00e1c do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n;\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 12\u00a0v\u1ec1 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c th\u00ec tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n vi\u1ec7c khai, n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 12\u00a0v\u1ec1 kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay;\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 12\u00a0v\u1ec1 tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i k\u00e9o d\u00e0i th\u1eddi gian gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c;\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 12\u00a0v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai, s\u00f3t \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 sai, s\u00f3t;\u00a0<\/a>kho\u1ea3n 6 \u0110i\u1ec1u 12\u00a0v\u1ec1 khai thu\u1ebf, khai b\u1ed5 sung, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;\u00a0<\/a>kho\u1ea3n 7 \u0110i\u1ec1u 12\u00a0v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khai, t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7;<\/span><\/p>

e)\u00a0<\/a>Kho\u1ea3n 1 \u0110i\u1ec1u 14\u00a0v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 7 \u0110i\u1ec1u 14\u00a0v\u1ec1 gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t;<\/span><\/p>

g)\u00a0<\/a>\u0110i\u1ec1u 17\u00a0v\u1ec1 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf;<\/span><\/p>

h)\u00a0<\/a>Kho\u1ea3n 1 \u0110i\u1ec1u 18\u00a0v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;<\/span><\/p>

i)\u00a0<\/a>Kho\u1ea3n 1 \u0110i\u1ec1u 19\u00a0v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, kho\u1ea3n thu kh\u00e1c; gi\u1ea3m thu\u1ebf, kho\u1ea3n thu kh\u00e1c; kh\u00f4ng thu thu\u1ebf; kh\u00f4ng ch\u1ecbu thu\u1ebf;<\/span><\/p>

k)\u00a0<\/a>\u0110i\u1ec1u 20\u00a0v\u1ec1 khoanh ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/p>

l)\u00a0<\/a>\u0110i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 21\u00a0v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb \u1ea3nh h\u01b0\u1edfng do thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh c\u00f3 ph\u1ea1m vi r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 16 c\u1ee7a Lu\u1eadt\u00a0n\u00e0y v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt\u00a0n\u00e0y nh\u01b0ng v\u1eabn kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/p>

m)\u00a0<\/a>Kho\u1ea3n 1 \u0110i\u1ec1u 25\u00a0v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf;\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 25\u00a0v\u1ec1 c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>

n)\u00a0<\/a>\u0110i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 30\u00a0v\u1ec1 h\u1ee3p t\u00e1c v\u00e0 h\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh kh\u00e1c v\u1ec1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\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 ho\u1eb7c l\u00e0 b\u00ean k\u00fd k\u1ebft;\u00a0<\/a>\u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 30\u00a0v\u1ec1 tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 th\u00e0nh vi\u00ean kh\u00e1c 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 ho\u1eb7c l\u00e0 b\u00ean k\u00fd k\u1ebft;\u00a0<\/a>\u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 30\u00a0v\u1ec1 t\u1ed5 ch\u1ee9c thu th\u1eadp, x\u00e1c minh th\u00f4ng tin t\u1eeb c\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ti\u00eau chu\u1ea9n trao \u0111\u1ed5i th\u00f4ng tin c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch thu\u1ebf;<\/span><\/p>

o)\u00a0<\/a>Kho\u1ea3n 4 \u0110i\u1ec1u 32\u00a0v\u1ec1 giao d\u1ecbch gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

p)\u00a0<\/a>\u0110i\u1ec1u 36\u00a0v\u1ec1 b\u1ea3o \u0111\u1ea3m an to\u00e0n th\u00f4ng tin v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><\/p>

q)\u00a0<\/a>Kho\u1ea3n 1 \u0110i\u1ec1u 38\u00a0v\u1ec1 nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

r)\u00a0<\/a>\u0110i\u1ec1u 39\u00a0v\u1ec1 nhi\u1ec7m v\u1ee5, tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c c\u01a1 quan ki\u1ec3m tra, gi\u00e1m s\u00e1t, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p trong qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

s)\u00a0<\/a>\u0110i\u1ec1u 48\u00a0v\u1ec1 tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

t)\u00a0<\/a>\u0110i\u1ec1u 49\u00a0v\u1ec1 bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

u)\u00a0<\/a>\u0110i\u1ec1u 50\u00a0v\u1ec1 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

2. Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u01b0\u1ee3c giao t\u1ea1i\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0g\u1ed3m:<\/span><\/p>

a)\u00a0<\/a>Kho\u1ea3n 21 \u0110i\u1ec1u 4\u00a0v\u1ec1 n\u1ed9i dung c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c;<\/span><\/p>

b)\u00a0<\/a>Kho\u1ea3n 4 \u0110i\u1ec1u 10\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf; tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf;<\/span><\/p>

c)\u00a0<\/a>Kho\u1ea3n 8 \u0110i\u1ec1u 12\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c; k\u1ef3 t\u00ednh thu\u1ebf; th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 9 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; vi\u1ec7c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c, t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed; t\u1ef7 gi\u00e1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c quy \u0111\u1ed5i; vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft, b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia; ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p; tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o thu\u1ebf, kho\u1ea3n thu kh\u00e1c;<\/span><\/p>

d)\u00a0<\/a>Kho\u1ea3n 8 \u0110i\u1ec1u 14\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: th\u1eddi h\u1ea1n c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t; h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 7 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

\u0111)\u00a0<\/a>\u0110i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0v\u1ec1 n\u1ed9i dung: th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p;\u00a0<\/a>kho\u1ea3n 6 \u0110i\u1ec1u 16\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3, th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, ch\u01b0a t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n ch\u1eadm n\u1ed9p;<\/span><\/p>

e)\u00a0<\/a>Kho\u1ea3n 6 \u0110i\u1ec1u 18\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ho\u00e0n thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf tr\u01b0\u1edbc cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf; th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

g)\u00a0<\/a>Kho\u1ea3n 5 \u0110i\u1ec1u 19\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng thu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf;<\/span><\/p>

h)\u00a0<\/a>Kho\u1ea3n 5 \u0110i\u1ec1u 20\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: th\u1eddi gian, s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh; c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh n\u1ee3; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1ch th\u1ee9c, ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

i)\u00a0<\/a>Kho\u1ea3n 4 \u0110i\u1ec1u 21\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: \u0111i\u1ec1u ki\u1ec7n x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3; th\u1ea9m quy\u1ec1n x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3; th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3; tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c thu h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a;<\/span><\/p>

k)\u00a0<\/a>Kho\u1ea3n 3 \u0110i\u1ec1u 24\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf; ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf; th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c \u1ea5n \u0111\u1ecbnh thu\u1ebf; tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi khai thu\u1ebf, c\u01a1 quan thu\u1ebf trong vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span><\/p>

l)\u00a0<\/a>Kho\u1ea3n 3 \u0110i\u1ec1u 25\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf; th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c \u1ea5n \u0111\u1ecbnh thu\u1ebf; tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi khai thu\u1ebf, c\u01a1 quan h\u1ea3i quan trong vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span><\/p>

m)\u00a0<\/a>\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 34\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, s\u1eb5n s\u00e0ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, bao g\u1ed3m d\u1eef li\u1ec7u v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; \u0111i\u1ec1u ki\u1ec7n, ph\u1ea1m vi v\u00e0 h\u00ecnh th\u1ee9c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt;<\/span><\/p>

n)\u00a0<\/a>Kho\u1ea3n 15 \u0110i\u1ec1u 39\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: n\u1ed9i dung, h\u00ecnh th\u1ee9c, ph\u1ea1m vi, th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin, tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c b\u00ean li\u00ean quan trong vi\u1ec7c chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

o)\u00a0<\/a>\u0110i\u1ec3m h kho\u1ea3n 3 \u0110i\u1ec1u 40\u00a0v\u1ec1 n\u1ed9i dung: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp cung c\u1ea5p th\u00f4ng tin v\u1ec1 chi tr\u1ea3 thu nh\u1eadp v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 k\u00ea khai thay, n\u1ed9p thay cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 40\u00a0v\u1ec1 c\u00e1c n\u1ed9i dung sau: nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan th\u00f4ng tin, b\u00e1o ch\u00ed v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n tr\u1ef1c tuy\u1ebfn (n\u1ebfu c\u00f3) v\u00e0 n\u1ed9i dung, h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin trong vi\u1ec7c chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 40 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; ti\u00eau chu\u1ea9n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf;<\/span><\/p>

p)\u00a0<\/a>Kho\u1ea3n 5 \u0110i\u1ec1u 49\u00a0v\u1ec1 tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf.<\/span><\/p>

3. Quy \u0111\u1ecbnh bi\u1ec7n ph\u00e1p thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0g\u1ed3m:<\/span><\/p>

a) N\u1ed9i dung, h\u00ecnh th\u1ee9c, th\u1ea9m quy\u1ec1n, ch\u1ea5m d\u1ee9t, c\u1eadp nh\u1eadt vi\u1ec7c c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

b) Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1: ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m, c\u00e1ch th\u1ee9c kh\u1ea5u tr\u1eeb, khai thay v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n, c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c; quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/span><\/p>

c) Nguy\u00ean t\u1eafc v\u00e0 n\u1ed9i dung \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, d\u1eef li\u1ec7u v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

d) H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1ed3m: c\u01a1 s\u1edf d\u1eef li\u1ec7u trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, y\u00eau c\u1ea7u c\u1ee7a thu th\u1eadp, c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, nguy\u00ean t\u1eafc k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u, h\u00ecnh th\u1ee9c k\u1ebft n\u1ed1i, chia s\u1ebb, th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u;<\/span><\/p>

\u0111) N\u1ed9i dung, h\u00ecnh th\u1ee9c k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, cung c\u1ea5p th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; vi\u1ec7c v\u1eadn h\u00e0nh h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed, k\u1ebft n\u1ed1i th\u00f4ng tin ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

e) Th\u1ea9m quy\u1ec1n ph\u1ee5c h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a;<\/span><\/p>

g) Vi\u1ec7c n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/span><\/p>

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

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bao g\u1ed3m:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0g\u1ed3m:<\/span><\/p>

b.1) T\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>

b.2) T\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>

b.3) Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 kh\u00e1c (trong n\u01b0\u1edbc ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i) c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 13 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

b.4) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/p>

b.5) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1, b.2, b.3, b.4 kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thu\u1ebf thay, n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

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

a) C\u01a1 quan Thu\u1ebf bao g\u1ed3m C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn, Chi c\u1ee5c Thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 Thu\u1ebf c\u01a1 s\u1edf;<\/span><\/p>

b) C\u01a1 quan H\u1ea3i quan bao g\u1ed3m C\u1ee5c H\u1ea3i quan, Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, Chi c\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu v\u00e0 c\u01a1 quan h\u1ea3i quan kh\u00e1c thu\u1ed9c C\u1ee5c H\u1ea3i quan \u0111\u01b0\u1ee3c giao ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf; Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c v\u00e0 c\u01a1 quan h\u1ea3i quan thu\u1ed9c Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c; H\u1ea3i quan c\u1eeda kh\u1ea9u, ngo\u00e0i c\u1eeda kh\u1ea9u.<\/span><\/p>

3. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

4. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 2 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

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

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 v\u1eadt ch\u1ea5t do nguy\u00ean nh\u00e2n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 21 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0g\u1ed3m: chi\u1ebfn tranh, b\u1ea1o lo\u1ea1n, \u0111\u00ecnh c\u00f4ng ph\u1ea3i ng\u1eebng, ngh\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c r\u1ee7i ro kh\u00f4ng thu\u1ed9c nguy\u00ean nh\u00e2n, tr\u00e1ch nhi\u1ec7m ch\u1ee7 quan c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>

2. H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; h\u1ec7 th\u1ed1ng n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd, trao \u0111\u1ed5i th\u00f4ng tin, d\u1eef li\u1ec7u trong qu\u1ea3n l\u00fd thu\u1ebf, bao g\u1ed3m vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>

3. Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin, d\u1eef li\u1ec7u b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>

4. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN) l\u00e0 ng\u01b0\u1eddi trung gian theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 n\u0103ng l\u1ef1c, k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ea1i di\u1ec7n (m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef, ph\u1ee5c h\u1ed3i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; h\u1ed7 tr\u1ee3 kh\u1edfi t\u1ea1o, x\u1eed l\u00fd ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>

5. N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n l\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1 \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>

a) Cho ph\u00e9p ng\u01b0\u1eddi mua l\u1ef1a ch\u1ecdn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 x\u00e1c l\u1eadp giao d\u1ecbch mua b\u00e1n v\u1edbi ng\u01b0\u1eddi b\u00e1n th\u00f4ng qua m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed do n\u1ec1n t\u1ea3ng cung c\u1ea5p;<\/span><\/p>

b) Tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh thanh to\u00e1n gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t, \u0111\u1ed1i so\u00e1t ho\u1eb7c x\u00e1c nh\u1eadn giao d\u1ecbch thanh to\u00e1n, bao g\u1ed3m: th\u1ef1c hi\u1ec7n vi\u1ec7c thu ti\u1ec1n t\u1eeb ng\u01b0\u1eddi mua v\u00e0 chuy\u1ec3n cho ng\u01b0\u1eddi b\u00e1n; ph\u1ed1i h\u1ee3p v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c thu, chuy\u1ec3n ti\u1ec1n thanh to\u00e1n v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t, \u0111\u1ed1i so\u00e1t ho\u1eb7c x\u00e1c nh\u1eadn giao d\u1ecbch thanh to\u00e1n; t\u1ed5 ch\u1ee9c c\u01a1 ch\u1ebf thanh to\u00e1n m\u00e0 vi\u1ec7c ho\u00e0n t\u1ea5t giao d\u1ecbch mua b\u00e1n g\u1eafn v\u1edbi vi\u1ec7c x\u00e1c nh\u1eadn thanh to\u00e1n tr\u00ean n\u1ec1n t\u1ea3ng;<\/span><\/p>

c) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh n\u1ec1n t\u1ea3ng c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o vai tr\u00f2 th\u1ef1c t\u1ebf c\u1ee7a n\u1ec1n t\u1ea3ng trong vi\u1ec7c t\u1ed5 ch\u1ee9c, ki\u1ec3m so\u00e1t ho\u1eb7c tham gia v\u00e0o qu\u00e1 tr\u00ecnh thanh to\u00e1n, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c k\u1ef9 thu\u1eadt ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n c\u1ee5 th\u1ec3.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p n\u1ec1n t\u1ea3ng ch\u1ec9 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u0103ng t\u1ea3i th\u00f4ng tin, qu\u1ea3ng c\u00e1o, k\u1ebft n\u1ed1i giao d\u1ecbch m\u00e0 kh\u00f4ng tham gia v\u00e0o qu\u00e1 tr\u00ecnh thanh to\u00e1n th\u00ec kh\u00f4ng thu\u1ed9c ph\u1ea1m vi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>

6. N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

7. Ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ebf l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 thu\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 sau ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>

<\/a>\u0110i\u1ec1u 4. C\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/b><\/p>

<\/a>1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f4ng khai th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 7 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>

a.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ch\u00e2y \u1ef3 kh\u00f4ng n\u1ed9p ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00fang th\u1eddi h\u1ea1n;<\/span><\/p>

a.2) Qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ho\u1eb7c h\u1ebft th\u1eddi h\u1ea1n ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi b\u1ea3o l\u00e3nh kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh;<\/span><\/p>

a.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/span><\/p>

a.4) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: t\u1eeb ch\u1ed1i kh\u00f4ng cung c\u1ea5p th\u00f4ng tin t\u00e0i li\u1ec7u cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u00e0 c\u00e1c y\u00eau c\u1ea7u kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kh\u00f4ng th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 r\u1ee7i ro h\u00f3a \u0111\u01a1n theo c\u1ea3nh b\u00e1o t\u1eeb h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf; ch\u1ed1ng, ng\u0103n c\u1ea3n c\u00f4ng ch\u1ee9c thu\u1ebf, c\u00f4ng ch\u1ee9c h\u1ea3i quan thi h\u00e0nh c\u00f4ng v\u1ee5; c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n;<\/span><\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng kinh doanh;<\/span><\/p>

c) C\u00e1c th\u00f4ng tin kh\u00e1c \u0111\u01b0\u1ee3c c\u00f4ng khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

<\/a>2. N\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c c\u00f4ng khai:<\/span><\/p>

a) N\u1ed9i dung th\u00f4ng tin c\u00f4ng khai: m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ecba ch\u1ec9, l\u00fd do c\u00f4ng khai. T\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u1ec3 c\u00f4ng khai chi ti\u1ebft th\u00eam m\u1ed9t s\u1ed1 th\u00f4ng tin c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u0103n c\u1ee9 d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u00f4ng tin do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u00f4ng khai th\u00f4ng tin v\u1ec1 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean h\u1ee3p danh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, c\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh bao g\u1ed3m: h\u1ecd v\u00e0 t\u00ean v\u00e0 04 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n (s\u1ed1 c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ho\u1eb7c s\u1ed1 h\u1ed9 chi\u1ebfu) v\u00e0 che, m\u00e3 h\u00f3a c\u00e1c k\u00fd t\u1ef1 c\u00f2n l\u1ea1i;<\/span><\/p>

b) H\u00ecnh th\u1ee9c c\u00f4ng khai th\u00f4ng tin:<\/span><\/p>

b.1) H\u00ecnh th\u1ee9c b\u1eaft bu\u1ed9c: \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng khai th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 r\u1ee7i ro h\u00f3a \u0111\u01a1n theo c\u1ea3nh b\u00e1o t\u1eeb h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng g\u1eedi th\u00f4ng tin c\u1ea3nh b\u00e1o \u0111\u1ebfn ng\u01b0\u1eddi mua;<\/span><\/p>

b.2) H\u00ecnh th\u1ee9c l\u1ef1a ch\u1ecdn b\u1ed5 sung: c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf, th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i qu\u1ea3n l\u00fd kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng b\u1ed5 sung m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 h\u00ecnh th\u1ee9c sau: c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang; ni\u00eam y\u1ebft t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; th\u00f4ng qua vi\u1ec7c ti\u1ebfp c\u00f4ng d\u00e2n, h\u1ecdp b\u00e1o, th\u00f4ng c\u00e1o b\u00e1o ch\u00ed, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi ph\u00e1t ng\u00f4n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1c h\u00ecnh th\u1ee9c c\u00f4ng khai kh\u00e1c theo c\u00e1c quy \u0111\u1ecbnh c\u00f3 li\u00ean quan.<\/span><\/p>

<\/a>3. Th\u1ea9m quy\u1ec1n c\u00f4ng khai th\u00f4ng tin:<\/span><\/p>

a) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i qu\u1ea3n l\u00fd kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n, \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u1ef1a ch\u1ecdn c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 vi ph\u1ea1m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 h\u00ecnh th\u1ee9c c\u00f4ng khai th\u00f4ng tin l\u1ef1a ch\u1ecdn b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>

b) Tr\u01b0\u1edbc khi c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c th\u00f4ng tin c\u00f4ng khai. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin c\u00f4ng khai. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin c\u00f4ng khai kh\u00f4ng ch\u00ednh x\u00e1c, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00ednh ch\u00ednh th\u00f4ng tin v\u00e0 ph\u1ea3i c\u00f4ng khai n\u1ed9i dung \u0111\u00e3 \u0111\u00ednh ch\u00ednh theo h\u00ecnh th\u1ee9c c\u00f4ng khai quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>

c) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng khai th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u00f4ng khai th\u00f4ng tin tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p theo \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng.<\/span><\/p>

<\/a>4. Ch\u1ea5m d\u1ee9t, c\u1eadp nh\u1eadt c\u00f4ng khai th\u00f4ng tin:<\/span><\/p>

a) Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt tr\u1ea1ng th\u00e1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5;<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f4ng khai th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng khai th\u00f4ng tin k\u1ef3 m\u1edbi, c\u00e1c th\u00f4ng tin \u0111\u00e3 c\u00f4ng khai tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ed3ng th\u1eddi ch\u1ea5m d\u1ee9t hi\u1ec3n th\u1ecb. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf tr\u01b0\u1edbc khi th\u00f4ng tin \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t c\u00f4ng khai, tr\u00ean c\u01a1 s\u1edf c\u1eadp nh\u1eadt c\u1ee7a H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p t\u1ef1 \u0111\u1ed9ng hi\u1ec3n th\u1ecb b\u1ed5 sung th\u00f4ng tin v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>

<\/a>5. Nguy\u00ean t\u1eafc c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>

a) Vi\u1ec7c c\u00f4ng khai th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00fang th\u1ea9m quy\u1ec1n, \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p, \u0111\u00fang m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 b\u1ea3o \u0111\u1ea3m kh\u00f4ng x\u00e2m ph\u1ea1m quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan;<\/span><\/p>

b) Ch\u1ec9 c\u00f4ng khai th\u00f4ng tin khi c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

c) N\u1ed9i dung th\u00f4ng tin c\u00f4ng khai ph\u1ea3i b\u1ea3o \u0111\u1ea3m m\u1ee9c t\u1ed1i thi\u1ec3u c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf; vi\u1ec7c x\u1eed l\u00fd, hi\u1ec3n th\u1ecb, che, \u1ea9n th\u00f4ng tin \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, th\u00f4ng tin c\u00e1 nh\u00e2n v\u00e0 th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan ph\u1ea3i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n v\u00e0 an to\u00e0n th\u00f4ng tin m\u1ea1ng;<\/span><\/p>

d) Vi\u1ec7c c\u00f4ng khai th\u00f4ng tin ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng \u0111\u00ednh ch\u00ednh, c\u1eadp nh\u1eadt, ch\u1ea5m d\u1ee9t c\u00f4ng khai k\u1ecbp th\u1eddi khi c\u0103n c\u1ee9 c\u00f4ng khai kh\u00f4ng c\u00f2n ho\u1eb7c th\u00f4ng tin c\u00f4ng khai kh\u00f4ng ch\u00ednh x\u00e1c.<\/span><\/p>

<\/a>\u0110i\u1ec1u 5. Ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/b><\/p>

<\/a>1. Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1eb1ng n\u0103m b\u1ea3o \u0111\u1ea3m \u01b0u ti\u00ean b\u1ed1 tr\u00ed kinh ph\u00ed cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, trang thi\u1ebft b\u1ecb v\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 chuy\u00ean m\u00f4n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ng\u00e2n s\u00e1ch, \u0111\u1ea7u t\u01b0 c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng, trong \u0111\u00f3 c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>

a) X\u00e2y d\u1ef1ng m\u1edbi, n\u00e2ng c\u1ea5p, m\u1edf r\u1ed9ng, duy tr\u00ec v\u00e0 v\u1eadn h\u00e0nh: h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, an to\u00e0n th\u00f4ng tin v\u00e0 n\u1ec1n t\u1ea3ng s\u1ed1 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>

b) Chuy\u1ec3n \u0111\u1ed5i s\u1ed1, t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean \u1ee9ng d\u1ee5ng khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u l\u1edbn; b\u1ea3o \u0111\u1ea3m an to\u00e0n d\u1eef li\u1ec7u, k\u1ebft n\u1ed1i li\u00ean th\u00f4ng, chia s\u1ebb d\u1eef li\u1ec7u v\u1edbi h\u1ec7 th\u1ed1ng c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan;<\/span><\/p>

c) Mua s\u1eafm t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u00e1c ch\u1ee9c danh, ph\u1ee5c v\u1ee5 d\u00f9ng chung v\u00e0 chuy\u00ean d\u00f9ng theo quy \u0111\u1ecbnh; n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec t\u00e0i s\u1ea3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb hi\u1ec7n c\u00f3;<\/span><\/p>

d) \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, v\u1eadt ki\u1ebfn tr\u00fac theo quy \u0111\u1ecbnh; n\u00e2ng c\u1ea5p, s\u1eeda ch\u1eefa, b\u1ea3o tr\u00ec tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, v\u1eadt ki\u1ebfn tr\u00fac hi\u1ec7n c\u00f3;<\/span><\/p>

\u0111) C\u00e1c nhi\u1ec7m v\u1ee5 nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n \u0111\u1eb7c th\u00f9 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf g\u1ed3m:<\/span><\/p>

\u0111.1) C\u00e1c nhi\u1ec7m v\u1ee5 nghi\u1ec7p v\u1ee5 g\u1eafn v\u1edbi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc: \u1ee7y nhi\u1ec7m thu thu\u1ebf; mua, qu\u1ea3n l\u00fd, ph\u00e1t h\u00e0nh v\u1eadt t\u01b0, \u1ea5n ch\u1ec9; c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro, tu\u00e2n th\u1ee7; b\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng; duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng c\u1ee7a trung t\u00e2m d\u1eef li\u1ec7u, c\u1ed5ng th\u00f4ng tin th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c gia; tuy\u00ean truy\u1ec1n to\u00e0n ng\u00e0nh (tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf); khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi mua l\u1ea5y h\u00f3a \u0111\u01a1n; khen th\u01b0\u1edfng ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ed1 gi\u00e1c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; ch\u1ec9nh l\u00fd t\u00e0i li\u1ec7u gi\u1ea5y v\u00e0 s\u1ed1 h\u00f3a t\u00e0i li\u1ec7u l\u01b0u tr\u1eef; ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

\u0111.2) C\u00e1c nhi\u1ec7m v\u1ee5 b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng: chi l\u00e0m th\u00eam gi\u1edd, kh\u00f4ng ngh\u1ec9 ph\u00e9p n\u0103m c\u1ee7a c\u00f4ng ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i trung t\u00e2m d\u1eef li\u1ec7u;<\/span><\/p>

\u0111.3) C\u00e1c nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd, h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf b\u1eaft bu\u1ed9c: b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 thu\u00ea lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u01b0\u1edbc t\u00f2a \u00e1n; h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf qu\u1ed1c t\u1ebf;<\/span><\/p>

\u0111.4) C\u00e1c nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n kh\u00e1c ph\u00e1t sinh trong th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong ph\u1ea1m vi d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c giao v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ng\u00e2n s\u00e1ch, \u0111\u1ea7u t\u01b0 c\u00f4ng, t\u00e0i s\u1ea3n c\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m \u01b0u ti\u00ean b\u1ed1 tr\u00ed, s\u1eed d\u1ee5ng kinh ph\u00ed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

Vi\u1ec7c x\u00e2y d\u1ef1ng, ban h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh, ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb, trong \u0111\u00f3:<\/span><\/p>

a) \u0110\u1ed1i v\u1edbi nh\u1eefng n\u1ed9i dung chi \u0111\u00e3 c\u00f3 ch\u1ebf \u0111\u1ed9, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi nh\u1eefng n\u1ed9i dung chi ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh m\u1ee9c chi: c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf quy\u1ebft \u0111\u1ecbnh m\u1ee9c chi cho ph\u00f9 h\u1ee3p v\u00e0 b\u1ea3o \u0111\u1ea3m trong d\u1ef1 to\u00e1n chi th\u01b0\u1eddng xuy\u00ean ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc giao theo \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 d\u1ef1 to\u00e1n chi qu\u1ea3n l\u00fd h\u00e0nh ch\u00ednh.<\/span><\/p>

<\/a>Ch\u01b0\u01a1ng II<\/span><\/b><\/p>

<\/a>C\u00c1C CH\u1ee8C N\u0102NG QU\u1ea2N L\u00dd THU\u1ebe<\/span><\/b><\/p>

<\/a>M\u1ee5c 1. TH\u1edcI H\u1ea0N \u0110\u0102NG K\u00dd THU\u1ebe; S\u1eec D\u1ee4NG, CH\u1ea4M D\u1ee8T M\u00c3 S\u1ed0 THU\u1ebe; TR\u00c1CH NHI\u1ec6M LI\u00caN QUAN \u0110\u1ebeN \u0110\u0102NG K\u00dd THU\u1ebe<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u 6. Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/b><\/p>

<\/a>1. Vi\u1ec7c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c t\u1ef1 \u0111\u1ed9ng th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn t\u1eeb c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng qua k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>

<\/a>2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 kinh doanh, \u0111\u0103ng k\u00fd \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh sau khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

<\/a>3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 10 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>

<\/a>a) Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y sau \u0111\u00e2y:<\/span><\/p>

a.1) Ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c l\u00e0 ng\u00e0y khai tr\u01b0\u01a1ng ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng giao d\u1ecbch c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/span><\/p>

a.2) Ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh;<\/span><\/p>

a.3) Ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn th\u1ea7u \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i k\u00ea khai n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf; ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, hi\u1ec7p \u0111\u1ecbnh d\u1ea7u kh\u00ed;<\/span><\/p>

a.4) Ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf;<\/span><\/p>

a.5) Ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a.1, a.2, a.3 v\u00e0 a.4 kho\u1ea3n n\u00e0y v\u00e0 ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>

<\/a>b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y nh\u01b0ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf;<\/span><\/p>

<\/a>c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 11 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf nh\u01b0 sau:<\/span><\/p>

c.1) Ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng, v\u0103n b\u1ea3n h\u1ee3p t\u00e1c kinh doanh;<\/span><\/p>

c.2) Ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thanh to\u00e1n ho\u1eb7c chi tr\u1ea3 thu nh\u1eadp l\u1ea7n \u0111\u1ea7u cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>

c.3) C\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean n\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m c.1 v\u00e0 \u0111i\u1ec3m c.2 kho\u1ea3n n\u00e0y;<\/span><\/p>

<\/a>d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u qua h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f3 t\u00edch h\u1ee3p th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean;<\/span><\/p>

<\/a>\u0111) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u thay cho c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a k\u1ef3 \u0111\u1ea7u ti\u00ean ph\u00e1t sinh vi\u1ec7c chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf; \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u thay cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00e1 nh\u00e2n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf;<\/span><\/p>

<\/a>e) Th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf:<\/span><\/p>

e.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf khi c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i;<\/span><\/p>

e.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n khi thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 h\u1ecd v\u00e0 t\u00ean, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ng\u00e0y th\u00e1ng n\u0103m sinh (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi Vi\u1ec7t Nam), h\u1ed9 chi\u1ebfu (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i) th\u00ec th\u1eddi h\u1ea1n thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 20 ng\u00e0y l\u00e0m vi\u1ec7c (ri\u00eang c\u00e1c x\u00e3 mi\u1ec1n n\u00fai v\u00f9ng cao, bi\u00ean gi\u1edbi, h\u1ea3i \u0111\u1ea3o l\u00e0 30 ng\u00e0y) k\u1ec3 t\u1eeb ng\u00e0y thay \u0111\u1ed5i trong C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0, ng\u00e0y ghi tr\u00ean h\u1ed9 chi\u1ebfu.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf cho c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh th\u00f4ng tin thay \u0111\u1ed5i; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n;<\/span><\/p>

e.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e.2 kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 \u0111\u00e3 k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 t\u1ef1 \u0111\u1ed9ng \u0111\u1ed3ng b\u1ed9 khi th\u00f4ng tin c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i. H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n g\u1eedi th\u00f4ng b\u00e1o t\u1ef1 \u0111\u1ed9ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 th\u00f4ng tin thay \u0111\u1ed5i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt;<\/span><\/p>

<\/a>g) Th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh:<\/span><\/p>

g.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p thu\u1eadn, th\u00f4ng b\u00e1o ho\u1eb7c y\u00eau c\u1ea7u t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh v\u0103n b\u1ea3n. Th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh l\u00e0 th\u1eddi gian \u0111\u01b0\u1ee3c ghi tr\u00ean v\u0103n b\u1ea3n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p;<\/span><\/p>

g.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g.1 kho\u1ea3n n\u00e0y th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 01 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh. C\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o x\u00e1c nh\u1eadn g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng qu\u00e1 12 th\u00e1ng \u0111\u1ed1i v\u1edbi 01 l\u1ea7n th\u00f4ng b\u00e1o;<\/span><\/p>

g.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan n\u01a1i \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo quy \u0111\u1ecbnh;<\/span><\/p>

g.4) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g.1 kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan n\u01a1i \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g.2 kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 01 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng, kinh doanh tr\u1edf l\u1ea1i tr\u01b0\u1edbc th\u1eddi h\u1ea1n;<\/span><\/p>

<\/a>h) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf:<\/span><\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 v\u0103n b\u1ea3n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>

<\/a>\u0110i\u1ec1u 7. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd thu\u1ebf<\/span><\/b><\/p>

<\/a>1. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>

<\/a>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf, thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>v\u00e0 c\u00e1c quy \u0111\u1ecbnh sau:<\/span><\/p>

<\/a>a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh khi \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u v\u00e0 khi c\u00f3 thay \u0111\u1ed5i; ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin do m\u00ecnh cung c\u1ea5p; th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf khi \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 \u0111\u0103ng k\u00fd thu\u1ebf.<\/span><\/p>

Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf theo ti\u00eau ch\u00ed ph\u00e2n t\u00edch r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf, ch\u1ea5p h\u00e0nh c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin do c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n sang c\u01a1 quan thu\u1ebf theo c\u01a1 ch\u1ebf li\u00ean th\u00f4ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed5 sung th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf. Th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1eadp trung, s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t trong c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

<\/a>b) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf sang \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh kh\u00e1c d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, sau khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 ch\u01b0a ho\u00e0n th\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i \u0111i nh\u01b0 sau:<\/span><\/p>

b.1) N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u00e3 \u0111\u1ebfn h\u1ea1n n\u1ed9p t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf theo quy \u0111\u1ecbnh;<\/span><\/p>

b.2) N\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh;<\/span><\/p>

b.3) \u0110\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf, ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c n\u1ed9p th\u1eeba, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.4 kho\u1ea3n n\u00e0y;<\/span><\/p>

b.4) \u0110\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u00e1t sinh sau khi thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u00e3 t\u1ea1m n\u1ed9p nh\u01b0ng ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

<\/a>c) Trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>

c.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh kh\u00f4ng tr\u1ecdn th\u00e1ng, qu\u00fd, n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, qu\u00fd, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m;<\/span><\/p>

c.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/p>

c.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 \u0111\u00f4n \u0111\u1ed1c thu n\u1ee3, c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>;<\/span><\/p>

c.4) Tr\u1ea1ng th\u00e1i t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

<\/a>d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>

d.1) Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, bao g\u1ed3m c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ngh\u0129a v\u1ee5 thu\u1ebf theo m\u00e3 s\u1ed1 thu\u1ebf n\u1ed9p thay (n\u1ebfu c\u00f3);<\/span><\/p>

d.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c th\u00ec to\u00e0n b\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c ph\u1ea3i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n;<\/span><\/p>

<\/a>\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 khai thu\u1ebf c\u00f2n thi\u1ebfu, ho\u00e0n th\u00e0nh n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ea5p nh\u1eadn n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 6 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

<\/a>e) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>

e.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf trong th\u1eddi gian b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd bao g\u1ed3m c\u1ea3 \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ch\u1ea5p h\u00e0nh c\u00e1c th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

e.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh khi c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh sau khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>

<\/a>g) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i khai l\u1ea1i th\u00f4ng tin \u0111\u00e3 c\u00f3 trong h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u00e1c b\u1ed9, ng\u00e0nh \u0111\u00e3 c\u00f3 k\u1ebft n\u1ed1i chia s\u1ebb th\u00f4ng tin v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i n\u1ed9i dung ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra thu\u1ebf;<\/span><\/p>

<\/a>h) C\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean h\u1ee3p danh, ch\u1ee7 h\u1ed9 kinh doanh, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 73 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh m\u1edbi do c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd.<\/span><\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf:<\/span><\/p>

a) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1;<\/span><\/p>

c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf cung c\u1ea5p th\u00f4ng tin v\u1ec1 k\u1ebft qu\u1ea3 ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 theo d\u00f5i tr\u00ean ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed;<\/span><\/p>

d) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thu th\u1eadp, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf (bao g\u1ed3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd, c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n ho\u1eb7c thu\u1ed9c di\u1ec7n r\u1ee7i ro cao); \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

<\/a>3. \u0110\u1ed1i v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng:<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng, c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, \u0111\u0103ng k\u00fd \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 c\u00f3 tr\u00e1ch nhi\u1ec7m truy\u1ec1n, chia s\u1ebb ho\u1eb7c \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf sang c\u01a1 quan thu\u1ebf th\u00f4ng qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed gi\u1eefa H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u1eed l\u00fd v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>

D\u1eef li\u1ec7u chia s\u1ebb ho\u1eb7c \u0111\u1ed3ng b\u1ed9 l\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 kinh doanh c\u00f3 li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>4. \u0110\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0:<\/span><\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin \u0111\u1ecbnh danh c\u00e1 nh\u00e2n cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n;<\/span><\/p>

b) Th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p, chia s\u1ebb bao g\u1ed3m: s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, h\u1ecd v\u00e0 t\u00ean, ng\u00e0y th\u00e1ng n\u0103m sinh, gi\u1edbi t\u00ednh, qu\u1ed1c t\u1ecbch, n\u01a1i c\u01b0 tr\u00fa, t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a c\u00e1 nh\u00e2n (\u0111ang s\u1ed1ng, ch\u1ebft, m\u1ea5t t\u00edch) v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

c) Vi\u1ec7c cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: khi x\u00e1c l\u1eadp s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n; khi c\u00f3 thay \u0111\u1ed5i \u0111\u1ed1i v\u1edbi th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p; khi h\u1ee7y, x\u00e1c l\u1eadp l\u1ea1i s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n.<\/span><\/p>

<\/a>5. \u0110\u1ed1i v\u1edbi c\u00e1c c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng cho t\u1ed5 ch\u1ee9c:<\/span><\/p>

a) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c cho c\u00e1c t\u1ed5 ch\u1ee9c thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd kinh doanh (tr\u1eeb c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng) c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin cho c\u01a1 quan thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

b) Th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p, chia s\u1ebb bao g\u1ed3m: s\u1ed1 gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00e1c c\u1ea5p cho t\u1ed5 ch\u1ee9c; ng\u00e0y c\u1ea5p; c\u01a1 quan c\u1ea5p; t\u00ean t\u1ed5 ch\u1ee9c; \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c (s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n ho\u1eb7c s\u1ed1 gi\u1ea5y t\u1edd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n, ng\u00e0y th\u00e1ng n\u0103m sinh, gi\u1edbi t\u00ednh, qu\u1ed1c t\u1ecbch), t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 tr\u00ean gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin g\u1ed3m: khi c\u1ea5p gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn; khi thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn; khi t\u1ed5 ch\u1ee9c t\u1ea1m ng\u1eebng ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn;<\/span><\/p>

d) Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin ch\u1eadm nh\u1ea5t 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn; ng\u00e0y thay \u0111\u1ed5i gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn; ng\u00e0y t\u1ed5 ch\u1ee9c t\u1ea1m ng\u1eebng ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, kinh doanh ho\u1eb7c b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p, gi\u1ea5y ch\u1ee9ng nh\u1eadn;<\/span><\/p>

\u0111) Vi\u1ec7c cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ecbp th\u1eddi th\u00f4ng qua ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, \u0111\u1ea3m b\u1ea3o k\u1ebft n\u1ed1i, chia s\u1ebb v\u00e0 \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u gi\u1eefa c\u00e1c c\u01a1 quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, theo h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n gi\u1ea5y trong th\u1eddi gian ch\u01b0a th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>

Vi\u1ec7c thu th\u1eadp, chia s\u1ebb, khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt th\u00f4ng tin theo quy \u0111\u1ecbnh.<\/span><\/p>

<\/a>\u0110i\u1ec1u 8. S\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/b><\/p>

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kinh doanh, t\u00e0i ch\u00ednh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf; m\u1edf t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n; khai thu\u1ebf, n\u1ed9p thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch v\u1ec1 thu\u1ebf kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i nhi\u1ec1u \u0111\u1ecba b\u00e0n kh\u00e1c nhau.<\/span><\/p>

<\/a>2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c m\u00e3 s\u1ed1 thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf ho\u1eb7c khai thay, n\u1ed9p thay thu\u1ebf; cung c\u1ea5p cho c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ghi m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean h\u1ed3 s\u01a1 khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c li\u00ean quan.<\/span><\/p>

<\/a>3. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n ph\u1ed1i h\u1ee3p thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch c\u00f3 li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 thu thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>

<\/a>4. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf trong h\u1ed3 s\u01a1 m\u1edf t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb giao d\u1ecbch qua t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>

<\/a>5. M\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong c\u00e1c giao d\u1ecbch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y sau khi \u0111\u00e3 b\u1ecb c\u01a1 quan thu\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng sau khi \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch ph\u1ee5c v\u1ee5 th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t ho\u1eb7c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>

<\/a>M\u1ee5c 2. KHAI THU\u1ebe; TH\u1edcI H\u1ea0N N\u1ed8P H\u1ed2 S\u01a0 KHAI THU\u1ebe; K\u1ef2 T\u00cdNH THU\u1ebe; TH\u00d4NG B\u00c1O THU\u1ebe, KH\u1ea4U TR\u1eea THU\u1ebe, KHAI THAY, N\u1ed8P THAY THU\u1ebe<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u 9. K\u1ef3 t\u00ednh thu\u1ebf<\/span><\/b><\/p>

1. K\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m k\u1ef3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u00e1ng, qu\u00fd, n\u0103m ho\u1eb7c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 8 \u0110i\u1ec1u 4 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

2. X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf:<\/span><\/p>

a) K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf;<\/span><\/p>

b) K\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y \u0111\u1ea7u th\u00e1ng \u0111\u1ebfn ng\u00e0y cu\u1ed1i th\u00e1ng c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch;<\/span><\/p>

c) K\u1ef3 t\u00ednh thu\u1ebf qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y \u0111\u1ea7u qu\u00fd \u0111\u1ebfn ng\u00e0y cu\u1ed1i qu\u00fd c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh;<\/span><\/p>

d) K\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh;<\/span><\/p>

\u0111) K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>

\u0111.1) K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 k\u1ebf to\u00e1n n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111.2 kho\u1ea3n n\u00e0y;<\/span><\/p>

\u0111.2) K\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u1ed5ng s\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>

<\/a>\u0110i\u1ec1u 10. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/b><\/p>

<\/a>1. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai v\u00e0 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 cho t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 26 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>

<\/a>3. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo qu\u00fd, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>

<\/a>4. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo n\u0103m, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo ho\u1eb7c c\u1ee7a n\u0103m t\u00e0i ch\u00ednh ti\u1ebfp theo.<\/span><\/p>

<\/a>5. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai quy\u1ebft to\u00e1n thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>

a) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 03 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf;<\/span><\/p>

b) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 45 k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t;<\/span><\/p>

c) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 04 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p trong 01 n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 04 k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng t\u00ednh \u0111\u1ee7 12 th\u00e1ng li\u00ean t\u1ee5c;<\/span><\/p>

d) Tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng qu\u00e1 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>

<\/a>6. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 (bao g\u1ed3m d\u1ea7u th\u00f4 xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc v\u00e0 d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u), th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 35 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y xu\u1ea5t b\u00e1n. Ng\u00e0y xu\u1ea5t b\u00e1n l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c xu\u1ea5t d\u1ea7u th\u00f4 t\u1ea1i \u0111i\u1ec3m giao nh\u1eadn.<\/span><\/p>

\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c. Th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf l\u00e0 th\u00e1ng c\u1ee7a th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 kho\u1ea3n thu kh\u00e1c l\u00e0 th\u00e1ng b\u00e1n kh\u00ed.<\/span><\/p>

<\/a>7. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>

<\/a>8. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>

a) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thay thu\u1ebf cho b\u00ean b\u00e1n, tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n m\u00e0 ng\u01b0\u1eddi nh\u1eadn \u1ee7y quy\u1ec1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung nh\u01b0 quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n ph\u1ea3i \u0111\u0103ng k\u00fd bi\u1ebfn \u0111\u1ed9ng t\u1ea1i c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 nh\u00e0 h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u01b0\u01a1ng lai (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thay thu\u1ebf cho b\u00ean b\u00e1n, tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n m\u00e0 ng\u01b0\u1eddi nh\u1eadn \u1ee7y quy\u1ec1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung nh\u01b0 quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1) th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u1ea5y t\u1edd ph\u00e1p l\u00fd ch\u1ee9ng minh quy\u1ec1n \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n b\u1eb1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n, gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p.<\/span><\/p>

<\/a>9. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/span>\u00a068\/2026\/N\u0110-CP<\/a>\u00a0<\/a>c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>

<\/a>10. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>

<\/a>\u0110i\u1ec1u 11. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/span><\/b><\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf, kho\u1ea3n thu kh\u00e1c trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng, kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c doanh thu h\u1eb1ng n\u0103m thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/span>\u00a0141\/2026\/N\u0110-CP<\/a>\u00a0<\/a>c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>

<\/a>2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n,\u00a0<\/a>tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0<\/a>kho\u1ea3n 1, 2, 17 \u0110i\u1ec1u 4,\u00a0<\/a>thu nh\u1eadp c\u1ee7a chuy\u00ean gia t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 19 \u0110i\u1ec1u 4 v\u00e0 c\u00e1c kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>

<\/a>3. Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ch\u1ec9 c\u00f3 ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>

<\/a>4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m c.1 kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>

<\/a>5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf, tr\u1eeb h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh sau th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/p>

<\/a>6. Ng\u01b0\u1eddi khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng, qu\u00fd m\u00e0 trong th\u00e1ng, qu\u00fd \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn thu nh\u1eadp.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u00e1ng, qu\u00fd cu\u1ed1i c\u00f9ng trong n\u0103m ho\u1eb7c th\u00e1ng, qu\u00fd ph\u00e1t sinh vi\u1ec7c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ph\u00e1t sinh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u1eabn ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a th\u00e1ng, qu\u00fd cu\u1ed1i c\u00f9ng trong n\u0103m ho\u1eb7c th\u00e1ng, qu\u00fd ph\u00e1t sinh vi\u1ec7c chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>

<\/a>7. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>

<\/a>8. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 b\u00ean Vi\u1ec7t Nam kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf theo th\u00e1ng m\u00e0 trong th\u00e1ng \u0111\u00f3 kh\u00f4ng ph\u00e1t sinh vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf.<\/span><\/p>

<\/a>9. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c 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 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

a) Ch\u1ee7 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u1eb7c nh\u00e0 th\u1ea7u ch\u00ednh (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 th\u1ea7u ch\u00ednh t\u1ea1i Vi\u1ec7t Nam), t\u1ed5 ch\u1ee9c do ph\u00eda nh\u00e0 t\u00e0i tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh vi\u1ec7c qu\u1ea3n l\u00fd ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n H\u1ed7 tr\u1ee3 Ph\u00e1t tri\u1ec3n Ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i (bao g\u1ed3m c\u1ea3 v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a nh\u00e0 t\u00e0i tr\u1ee3 ho\u1eb7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n do nh\u00e0 t\u00e0i tr\u1ee3 ch\u1ec9 \u0111\u1ecbnh);<\/span><\/p>

b) T\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam s\u1eed d\u1ee5ng ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ti\u1ec1n vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 cho ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>

<\/a>10. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o thu\u1ebf, kho\u1ea3n thu kh\u00e1c do c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n m\u00e0 c\u01a1 quan thu\u1ebf \u0111\u00e3 k\u1ebft n\u1ed1i, chia s\u1ebb, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u00f4ng tin c\u00f3 trong c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, phi\u1ebfu chuy\u1ec3n th\u00f4ng tin do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn v\u00e0 c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u n\u00e0y b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, gi\u1ea3m tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/p>

C\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 c\u00f4ng khai tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c lo\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>

<\/a>11. B\u00ean Vi\u1ec7t Nam ph\u00e1t sinh vi\u1ec7c tr\u1ea3 thu nh\u1eadp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1eeb \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu qu\u1ed1c t\u1ebf c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, t\u1eeb c\u00e1c kho\u1ea3n cho vay \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>

<\/a>12. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng ph\u1ea3i khai ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>

<\/a>13. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u00e0i nguy\u00ean kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>

<\/a>\u0110i\u1ec1u 12. Khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/span><\/b><\/p>

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. Vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf b\u1ea3o \u0111\u1ea3m x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd qua thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c ph\u1ea1m vi, th\u1eddi k\u1ef3 \u0111i\u1ec1u tra theo v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan \u0111i\u1ec1u tra g\u1eedi c\u01a1 quan thu\u1ebf. Th\u1eddi gian \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan \u0111i\u1ec1u tra. Tr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi gian \u00e1p d\u1ee5ng th\u00ec vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung ch\u1ea5m d\u1ee9t khi c\u01a1 quan \u0111i\u1ec1u tra c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft th\u00fac y\u00eau c\u1ea7u kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>

b) C\u01a1 quan \u0111i\u1ec1u tra g\u1eedi v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, trong \u0111\u00f3 n\u00eau r\u00f5: t\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf, lo\u1ea1i thu\u1ebf, k\u1ef3 t\u00ednh thu\u1ebf thu\u1ed9c ph\u1ea1m vi, th\u1eddi k\u1ef3 \u0111i\u1ec1u tra v\u00e0 th\u1eddi gian \u00e1p d\u1ee5ng vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung.<\/span><\/p>

<\/a>3. C\u01a1 quan \u0111i\u1ec1u tra \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u0111i\u1ec1u tra trong v\u1ee5 vi\u1ec7c, v\u1ee5 \u00e1n do c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c do \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1.<\/span><\/p>

<\/a>4. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ed5 sung h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh ph\u1ea3i n\u00eau r\u00f5: n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf, l\u00fd do \u0111i\u1ec1u ch\u1ec9nh, th\u1eddi k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh so v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh qua thanh tra, ki\u1ec3m tra v\u00e0 t\u00e0i li\u1ec7u, ch\u1ee9ng c\u1ee9 l\u00e0m c\u01a1 s\u1edf \u0111i\u1ec1u ch\u1ec9nh;<\/span><\/p>

b) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ea1m vi n\u1ed9i dung, th\u1eddi k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m tra v\u00e0 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf;<\/span><\/p>

c) Vi\u1ec7c xem x\u00e9t, ch\u1ea5p nh\u1eadn \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u1ea1i k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng l\u00e0m thay \u0111\u1ed5i hi\u1ec7u l\u1ef1c c\u1ee7a k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd qua thanh tra, ki\u1ec3m tra \u0111\u00e3 ban h\u00e0nh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n.<\/span><\/p>

<\/a>5. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m \u0111 kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn n\u1ed9i dung x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, mi\u1ec5n, gi\u1ea3m, ho\u00e0n, gi\u1ea3m l\u1ed7 v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n.<\/span><\/p>

Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan \u0111i\u1ec1u tra, T\u00f2a \u00e1n, Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thanh tra v\u00e0 c\u01a1 quan thu\u1ebf c\u00f3 k\u1ebft lu\u1eadn, b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh k\u1ebft lu\u1eadn ng\u01b0\u1eddi b\u00e1n c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n m\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n thu\u1ed9c ph\u1ea1m vi k\u1ebft lu\u1eadn th\u00ec ng\u01b0\u1eddi mua ph\u1ea3i khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi mua b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra ph\u00e1t hi\u1ec7n.<\/span><\/p>

<\/a>6. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung cho t\u1eebng h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u00f3 sai, s\u00f3t thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y nh\u01b0 sau:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, c kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0th\u1ef1c hi\u1ec7n khai b\u1ed5 sung cho k\u1ef3 ph\u00e1t sinh sai, s\u00f3t. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3); tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ed9p th\u1eeba (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai b\u1ed5 sung l\u00e0m t\u0103ng, gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch t\u0103ng, gi\u1ea3m v\u00e0o k\u1ef3 ph\u00e1t hi\u1ec7n sai, s\u00f3t. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c khai b\u1ed5 sung t\u0103ng s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n khi ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/span><\/p>

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/span><\/p>

<\/a>7. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, th\u00f4ng b\u00e1o kh\u00f4ng ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf d\u1eabn \u0111\u1ebfn t\u0103ng ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n khai b\u1ed5 sung m\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>

<\/a>8. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf,\u00a0<\/a>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 n\u1ed9p c\u00f3 sai, s\u00f3t l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chuy\u1ec3n k\u1ef3 sau nh\u01b0ng h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c nh\u01b0ng \u0111\u01b0\u1ee3c b\u1ed5 sung h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ban h\u00e0nh th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3) ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>

<\/a>9. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>

<\/a>10. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c; c\u00e1ch th\u1ee9c k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y; h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh v\u00e0 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 4 v\u00e0 kho\u1ea3n 8 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>\u0110i\u1ec1u 13. Khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed<\/span><\/b><\/p>

Vi\u1ec7c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed (bao g\u1ed3m thu\u1ebf \u0111\u1eb7c bi\u1ec7t theo Hi\u1ec7p \u0111\u1ecbnh gi\u1eefa Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 Ch\u00ednh ph\u1ee7 Li\u00ean bang Nga) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng v\u00e0 t\u1eebng lo\u1ea1i kho\u1ea3n thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi khai theo th\u00e1ng, khai theo qu\u00fd, khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>1. Khai theo th\u00e1ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n kh\u00ed thi\u00ean nhi\u00ean: thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf \u0111\u1eb7c bi\u1ec7t c\u1ee7a Li\u00ean doanh Vi\u1ec7t – Nga \u201cVietsovpetro\u201d t\u1ea1i L\u00f4 09.1 theo Hi\u1ec7p \u0111\u1ecbnh gi\u1eefa Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 Ch\u00ednh ph\u1ee7 Li\u00ean bang Nga k\u00fd ng\u00e0y 27 th\u00e1ng 12 n\u0103m 2010 v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c h\u1ee3p t\u00e1c trong l\u0129nh v\u1ef1c th\u0103m d\u00f2 \u0111\u1ecba ch\u1ea5t v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i th\u1ec1m l\u1ee5c \u0111\u1ecba C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam trong khu\u00f4n kh\u1ed5 Li\u00ean doanh Vi\u1ec7t – Nga \u201cVietsovpetro\u201d (sau \u0111\u00e2y g\u1ecdi l\u00e0 Li\u00ean doanh Vietsovpetro t\u1ea1i L\u00f4 09.1) v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh th\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung; ti\u1ec1n l\u00e3i kh\u00ed n\u01b0\u1edbc ch\u1ee7 nh\u00e0 \u0111\u01b0\u1ee3c chia.<\/span><\/p>

<\/a>2. Khai theo qu\u00fd: kho\u1ea3n ph\u1ee5 thu khi gi\u00e1 d\u1ea7u th\u00f4 bi\u1ebfn \u0111\u1ed9ng t\u0103ng tr\u1eeb kho\u1ea3n ph\u1ee5 thu \u00e1p d\u1ee5ng cho Li\u00ean doanh Vietsovpetro t\u1ea1i L\u00f4 09.1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>3. Khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh:<\/span><\/p>

a) Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n l\u1ee3i tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed:<\/span><\/p>

B\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n l\u1ee3i tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0m thay \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a nh\u00e0 th\u1ea7u \u0111ang n\u1eafm gi\u1eef quy\u1ec1n l\u1ee3i tham gia trong h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam, nh\u00e0 th\u1ea7u \u0111\u1ee9ng t\u00ean trong h\u1ee3p \u0111\u1ed3ng c\u00f3 tr\u00e1ch nhi\u1ec7m: th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf khi ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 k\u00ea khai, n\u1ed9p thay thu\u1ebf cho b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh;<\/span><\/p>

b) C\u00e1c kho\u1ea3n thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed: ti\u1ec1n hoa h\u1ed3ng d\u1ea7u, kh\u00ed; ti\u1ec1n thu t\u1eeb vi\u1ec7c \u0111\u1ecdc v\u00e0 s\u1eed d\u1ee5ng t\u00e0i li\u1ec7u d\u1ea7u, kh\u00ed; ti\u1ec1n \u0111\u1ec1n b\u00f9 do kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 cam k\u1ebft t\u1ed1i thi\u1ec3u c\u1ee7a nh\u00e0 th\u1ea7u; ph\u00ed nghi\u00ean c\u1ee9u c\u1ee7a n\u01b0\u1edbc ch\u1ee7 nh\u00e0; c\u00e1c kho\u1ea3n thu kh\u00e1c theo th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n k\u00fd k\u1ebft nh\u00e2n danh Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi b\u00ean k\u00fd k\u1ebft n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>

c) Kho\u1ea3n ph\u1ee5 thu, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ti\u1ec1n l\u00e3i d\u1ea7u kh\u00ed (ph\u1ea7n chia cho n\u01b0\u1edbc ch\u1ee7 nh\u00e0 sau khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ph\u1ee5 thu) t\u1eeb ti\u1ec1n k\u1ebft d\u01b0 c\u1ee7a ph\u1ea7n d\u1ea7u kh\u00ed \u0111\u1ec3 l\u1ea1i c\u1ee7a Li\u00ean doanh Vietsovpetro t\u1ea1i L\u00f4 09.1: vi\u1ec7c khai, n\u1ed9p th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y H\u1ed9i \u0111\u1ed3ng Li\u00ean doanh quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n k\u1ebft d\u01b0 c\u1ee7a ph\u1ea7n d\u1ea7u kh\u00ed \u0111\u1ec3 l\u1ea1i theo ngh\u1ecb quy\u1ebft t\u1eebng k\u1ef3 h\u1ecdp, nh\u01b0ng kh\u00f4ng ch\u1eadm h\u01a1n ng\u00e0y 31 th\u00e1ng 12 h\u1eb1ng n\u0103m, theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh th\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung;<\/span><\/p>

d) Thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi d\u1ea7u kh\u00ed; tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ea1m n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng. Khi c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/span><\/p>

<\/a>4. Khai theo t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4, bao g\u1ed3m: thu\u1ebf t\u00e0i nguy\u00ean; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf \u0111\u1eb7c bi\u1ec7t v\u00e0 kho\u1ea3n ph\u1ee5 thu khi gi\u00e1 d\u1ea7u th\u00f4 bi\u1ebfn \u0111\u1ed9ng t\u0103ng c\u1ee7a Li\u00ean doanh Vietsovpetro t\u1ea1i L\u00f4 09.1; ti\u1ec1n l\u00e3i d\u1ea7u n\u01b0\u1edbc ch\u1ee7 nh\u00e0 \u0111\u01b0\u1ee3c chia.<\/span><\/p>

<\/a>5. Khai quy\u1ebft to\u00e1n n\u0103m v\u00e0 khai quy\u1ebft to\u00e1n ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed: thu\u1ebf t\u00e0i nguy\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ti\u1ec1n l\u00e3i d\u1ea7u kh\u00ed n\u01b0\u1edbc ch\u1ee7 nh\u00e0 \u0111\u01b0\u1ee3c chia \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 v\u00e0 kh\u00ed thi\u00ean nhi\u00ean; kho\u1ea3n ph\u1ee5 thu khi gi\u00e1 d\u1ea7u th\u00f4 bi\u1ebfn \u0111\u1ed9ng t\u0103ng; thu\u1ebf \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, xu\u1ea5t b\u00e1n kh\u00ed thi\u00ean nhi\u00ean c\u1ee7a Li\u00ean doanh Vietsovpetro t\u1ea1i L\u00f4 09.1; kho\u1ea3n ph\u1ee5 thu, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ti\u1ec1n l\u00e3i d\u1ea7u kh\u00ed (ph\u1ea7n chia cho n\u01b0\u1edbc ch\u1ee7 nh\u00e0 sau khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ph\u1ee5 thu) t\u1eeb ti\u1ec1n k\u1ebft d\u01b0 c\u1ee7a ph\u1ea7n d\u1ea7u \u0111\u1ec3 l\u1ea1i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed c\u1ee7a Li\u00ean doanh Vietsovpetro t\u1ea1i L\u00f4 09.1.<\/span><\/p>

<\/a>\u0110i\u1ec1u 14. \u0110\u1ed3ng ti\u1ec1n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c, n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c; t\u1ef7 gi\u00e1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c quy \u0111\u1ed5i; t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/b><\/p>

<\/a>1. \u0110\u1ed3ng ti\u1ec1n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

<\/a>a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/span>\u00a0236\/2025\/N\u0110-CP<\/a>\u00a0<\/a>c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/p>

<\/a>b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed:<\/span><\/p>

b.1) \u0110\u1ed1i v\u1edbi khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo th\u00e1ng, qu\u00fd, t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n (bao g\u1ed3m d\u1ea7u th\u00f4 xu\u1ea5t b\u00e1n trong n\u01b0\u1edbc v\u00e0 d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u):<\/span><\/p>

b.1.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n l\u00e0 \u0111\u1ed3ng \u0110\u00f4 la M\u1ef9 th\u00ec \u0111\u1ed3ng ti\u1ec1n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c l\u00e0 \u0111\u1ed3ng \u0110\u00f4 la M\u1ef9.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec \u0111\u1ed3ng ti\u1ec1n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam;<\/span><\/p>

b.1.2) Tr\u01b0\u1eddng h\u1ee3p T\u1eadp \u0111o\u00e0n C\u00f4ng nghi\u1ec7p – N\u0103ng l\u01b0\u1ee3ng Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec \u0111\u1ed3ng ti\u1ec1n khai thu\u1ebf kho\u1ea3n thu kh\u00e1c l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 t\u1ef7 gi\u00e1 quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>

b.1.3) \u0110\u1ed1i v\u1edbi kho\u1ea3n ph\u1ee5 thu, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ti\u1ec1n l\u00e3i d\u1ea7u kh\u00ed (ph\u1ea7n chia cho n\u01b0\u1edbc ch\u1ee7 nh\u00e0 sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 ph\u1ee5 thu) t\u1eeb ti\u1ec1n k\u1ebft d\u01b0 c\u1ee7a ph\u1ea7n d\u1ea7u kh\u00ed \u0111\u1ec3 l\u1ea1i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed c\u1ee7a Li\u00ean doanh Vietsovpetro t\u1ea1i L\u00f4 09.1, \u0111\u1ed3ng ti\u1ec1n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c l\u00e0 \u0111\u1ed3ng \u0110\u00f4 la M\u1ef9.<\/span><\/p>

b.2) \u0110\u1ed1i v\u1edbi khai quy\u1ebft to\u00e1n: \u0111\u1ed3ng ti\u1ec1n khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c l\u00e0 \u0111\u1ed3ng \u0110\u00f4 la M\u1ef9. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam v\u00e0 \u0111\u00e3 khai, n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u01b0\u01a1ng \u1ee9ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy \u0111\u1ed5i sang \u0111\u1ed3ng \u0110\u00f4 la M\u1ef9 theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0o h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/p>

<\/a>c) Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf b\u1eb1ng lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c;<\/span><\/p>

<\/a>d) C\u01a1 quan \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p thu ph\u00ed, l\u1ec7 ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u1ef1c hi\u1ec7n khai ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c b\u1eb1ng lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c.<\/span><\/p>

<\/a>2. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>

a) \u0110\u1ed1i v\u1edbi khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo th\u00e1ng, qu\u00fd, t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 t\u1eebng l\u1ea7n xu\u1ea5t b\u00e1n: \u0111\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c l\u00e0 \u0111\u1ed3ng ti\u1ec1n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c: \u0111\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed3ng ti\u1ec1n khai quy\u1ebft to\u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>3. T\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i:<\/span><\/p>

<\/a>a) \u0110\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u:<\/span><\/p>

a.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai T\u1edd khai th\u00f4ng tin theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 v\u00e0 l\u1ef1a ch\u1ecdn k\u00ea khai T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam th\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0236\/2025\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0236\/2025\/N\u0110-CP<\/a>\u00a0th\u00ec t\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc ng\u00e0y khai thu\u1ebf;<\/span><\/p>

a.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn;<\/span><\/p>

a.3) Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n k\u1ebft lu\u1eadn, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd sau thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn ho\u1eb7c \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>

<\/a>b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed:<\/span><\/p>

b.1) T\u1ef7 gi\u00e1 quy \u0111\u1ed5i \u0111\u1ec3 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 b\u00e1n d\u1ea7u kh\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1.1 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n c\u1ee7a giao d\u1ecbch b\u00e1n d\u1ea7u kh\u00ed;<\/span><\/p>

b.2) Tr\u01b0\u1eddng h\u1ee3p T\u1eadp \u0111o\u00e0n C\u00f4ng nghi\u1ec7p – N\u0103ng l\u01b0\u1ee3ng Qu\u1ed1c gia Vi\u1ec7t Nam \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec t\u1ef7 gi\u00e1 khai thu\u1ebf quy \u0111\u1ed5i t\u1eeb \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong thanh to\u00e1n sang \u0110\u1ed3ng Vi\u1ec7t Nam l\u00e0 t\u1ef7 gi\u00e1 mua b\u00e1n chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf th\u00ec \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 t\u1ea1i h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn;<\/span><\/p>

b.3) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u00e1n d\u1ea7u trong n\u01b0\u1edbc, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>

<\/a>4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>

<\/a>5. \u0110\u1ed1i v\u1edbi ph\u00ed, l\u1ec7 ph\u00ed, t\u1ef7 gi\u00e1 t\u00ednh ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>

<\/a>\u0110i\u1ec1u 15. Ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p<\/span><\/b><\/p>

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai nh\u01b0 sau:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ph\u00e2n b\u1ed5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u1eadp trung t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p cho t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngu\u1ed3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y;<\/span><\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai ri\u00eang thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh th\u00ec th\u1ef1c hi\u1ec7n khai ri\u00eang t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>

<\/a>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ph\u00e2n b\u1ed5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p:<\/span><\/p>

<\/a>a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

a.1) Ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n;<\/span><\/p>

<\/a>a.2) Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf qu\u1ed1c d\u00e2n ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng, c\u00f3 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng theo h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng trong khu phi thu\u1ebf quan, t\u01b0 v\u1ea5n, kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, k\u1ebf to\u00e1n, b\u1ea3o hi\u1ec3m);<\/span><\/p>

<\/a>a.3) Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9);<\/span><\/p>

<\/a>a.4) \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) v\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba;<\/span><\/p>

<\/a>a.5) Nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh;<\/span><\/p>

<\/a>a.6) Ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng c\u01b0\u1edbc tr\u1ea3 sau; tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 \u0111\u1ea7u t\u01b0 t\u1eadp trung cho to\u00e0n h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng vi\u1ec5n th\u00f4ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o cho c\u00e1c chi nh\u00e1nh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>

<\/a>b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

b.1) Ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n;<\/span><\/p>

b.2) Ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf ri\u00eang t\u1ea1i n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>

b.3) \u0110\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p v\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111i\u1ec7n m\u1eb7t tr\u1eddi m\u00e1i nh\u00e0), tr\u1eeb \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p si\u00eau nh\u1ecf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba;<\/span><\/p>

b.4) Nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh.<\/span><\/p>

<\/a>c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n;<\/span><\/p>

<\/a>d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

d.1) Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00f3ng tr\u1ee5 s\u1edf; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>

d.2) Kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n ph\u1ed1i v\u00e9 x\u1ed5 s\u1ed1 th\u00f4ng qua \u0111i\u1ec7n tho\u1ea1i, internet, thi\u1ebft b\u1ecb \u0111\u1ea7u cu\u1ed1i.<\/span><\/p>

<\/a>\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n c\u00f3 h\u1ed3 th\u1ee7y \u0111i\u1ec7n n\u1eb1m tr\u00ean nhi\u1ec1u \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh;<\/span><\/p>

<\/a>e) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

e.1) X\u0103ng d\u1ea7u: \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kinh doanh, th\u01b0\u01a1ng nh\u00e2n s\u1ea3n xu\u1ea5t x\u0103ng d\u1ea7u ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f4ng ty con theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Doanh nghi\u1ec7p<\/a>\u00a0c\u1ee7a th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kinh doanh, th\u01b0\u01a1ng nh\u00e2n s\u1ea3n xu\u1ea5t x\u0103ng d\u1ea7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kinh doanh, th\u01b0\u01a1ng nh\u00e2n s\u1ea3n xu\u1ea5t x\u0103ng d\u1ea7u ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f4ng ty con c\u1ee7a th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i kinh doanh, th\u01b0\u01a1ng nh\u00e2n s\u1ea3n xu\u1ea5t x\u0103ng d\u1ea7u th\u1ef1c hi\u1ec7n khai thu\u1ebf, t\u00ednh thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>

e.2) Than khai th\u00e1c v\u00e0 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba: c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c v\u00e0 ti\u00eau th\u1ee5 than n\u1ed9i \u0111\u1ecba \u0111\u01b0\u1ee3c giao khai th\u00e1c, ch\u1ebf bi\u1ebfn v\u00e0 ti\u00eau th\u1ee5 than;<\/span><\/p>

<\/a>g) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i sau khi tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n.<\/span><\/p>

<\/a>3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5, khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>\u0110i\u1ec1u 16. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/b><\/p>

<\/a>1. C\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

<\/a>a) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, g\u1ed3m:<\/span><\/p>

a.1) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p;<\/span><\/p>

a.2) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng.<\/span><\/p>

<\/a>b) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>

b.1) B\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u00e0 \u1edf, nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai; c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, nh\u00e0 \u1edf \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng ch\u01b0a c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf;<\/span><\/p>

b.2) B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n m\u00e0 ng\u01b0\u1eddi nh\u1eadn \u1ee7y quy\u1ec1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung nh\u01b0 quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/p>

b.3) B\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

<\/a>c) L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (tr\u1eeb l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 \u0111\u1ed1i v\u1edbi nh\u00e0, \u0111\u1ea5t);<\/span><\/p>

<\/a>d) Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai t\u1ed5ng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam do khai t\u1ed5ng h\u1ee3p);<\/span><\/p>

<\/a>\u0111) Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n;<\/span><\/p>

<\/a>e) Ti\u1ec1n thu\u00ea \u0111\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh cho thu\u00ea, h\u1ee3p \u0111\u1ed3ng cho thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian s\u1eed d\u1ee5ng \u0111\u1ea5t).<\/span><\/p>

<\/a>2. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c h\u1ee3p ph\u00e1p, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>

<\/a>a) C\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1:<\/span><\/p>

a.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, doanh nghi\u1ec7p c\u00f3 ph\u1ea7n v\u1ed1n g\u00f3p. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed3ng th\u1eddi nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a nhi\u1ec1u lo\u1ea1i ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u01b0 tr\u00fa;<\/span><\/p>

a.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh;<\/span><\/p>

a.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1, b.2 v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t;<\/span><\/p>

a.4) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.3 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u01b0 tr\u00fa;<\/span><\/p>

a.5) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ed5ng h\u1ee3p t\u1ea1i c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>

a.6) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf.<\/span><\/p>

<\/a>b) Th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c:<\/span><\/p>

b.1) Ch\u1eadm nh\u1ea5t l\u00e0 05 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 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u00e0y c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n \u0111\u1ebfn tr\u1eeb tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n n\u00e0y. \u0110\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u00e0 c\u00f3 ph\u00e1t sinh thay \u0111\u1ed5i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh;<\/span><\/p>

b.2) Ch\u1eadm nh\u1ea5t l\u00e0 03 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 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>

b.3) Ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 30 th\u00e1ng 4 \u0111\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf h\u1eb1ng n\u0103m (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai t\u1ed5ng h\u1ee3p \u0111\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n);<\/span><\/p>

b.4) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 m\u00f9a v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p kh\u00f4ng tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi h\u1ea1n ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng qu\u00e1 60 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh;<\/span><\/p>

b.5) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 05 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 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>

<\/a>c) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c \u0111\u1ec1 ngh\u1ecb gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u theo m\u1eabu h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n theo m\u1eabu h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh g\u1eedi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c minh th\u00f4ng tin l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n cung c\u1ea5p th\u00f4ng tin do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn;<\/span><\/p>

<\/a>d) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 10 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y,\u00a0<\/a>c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, chia s\u1ebb, c\u1eadp nh\u1eadt t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ghi nh\u1eadn \u0111\u1ee7 th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a th\u1ed1ng nh\u1ea5t ho\u1eb7c c\u1ea7n x\u00e1c minh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c th\u00ec c\u01a1 quan thu\u1ebf \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p, b\u1ed5 sung th\u00f4ng tin theo m\u1eabu h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n g\u1eedi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u00e1c minh th\u00f4ng tin. C\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/p>

<\/a>\u0110i\u1ec1u 17. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn<\/span><\/b><\/p>

<\/a>1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn, bao g\u1ed3m:<\/span><\/p>

a) Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m c\u1ea3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t nh\u01b0ng c\u00e1 nh\u00e2n ph\u00e1t sinh vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>

b) Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng;<\/span><\/p>

c) L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t;<\/span><\/p>

d) Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/span><\/p>

\u0111) Ti\u1ec1n thu\u00ea \u0111\u1ea5t;<\/span><\/p>

e) S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (sau \u0111\u00e2y g\u1ecdi l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung);<\/span><\/p>

g) Kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t;<\/span><\/p>

h) C\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

<\/a>2. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 g\u1eedi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c phi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai v\u00e0 v\u0103n b\u1ea3n h\u1ee3p ph\u00e1p, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>

a) C\u01a1 quan ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1: c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 l\u00e0 c\u01a1 quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai. C\u01a1 quan ti\u1ebfp nh\u1eadn chuy\u1ec3n h\u1ed3 s\u01a1 cho c\u01a1 quan chuy\u00ean m\u00f4n l\u1eadp phi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 chuy\u1ec3n cho c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t c\u00f9ng c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, gi\u1ea3m (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec c\u01a1 quan chuy\u00ean m\u00f4n l\u1eadp phi\u1ebfu chuy\u1ec3n th\u00f4ng tin x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, di\u1ec7n t\u00edch mi\u1ec5n ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t s\u1ed1 n\u0103m, gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, th\u1eddi gian mi\u1ec5n m\u1ed9t s\u1ed1 n\u0103m, th\u1eddi gian gi\u1ea3m, m\u1ee9c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 ghi tr\u00ean phi\u1ebfu chuy\u1ec3n th\u00f4ng tin, kh\u00f4ng chuy\u1ec3n gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n, gi\u1ea3m cho c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 \u0111\u1ea5t;<\/span><\/p>

b) Th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c phi\u1ebfu chuy\u1ec3n th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai:<\/span><\/p>

Ch\u1eadm nh\u1ea5t l\u00e0 07 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p b\u1ed5 sung c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i; 05 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p b\u1ed5 sung c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n (tr\u1eeb c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi g\u1ed1c Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i); 05 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 kho\u1ea3n ph\u1ea3i n\u1ed9p b\u1ed5 sung; 03 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 nh\u00e0, \u0111\u1ea5t, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p.<\/span><\/p>

Ch\u1eadm nh\u1ea5t l\u00e0 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p g\u1eedi c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 do V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai ho\u1eb7c b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda li\u00ean th\u00f4ng chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>

Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 4 h\u1eb1ng n\u0103m, c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m.<\/span><\/p>

<\/a>3. Trong c\u00e1c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, phi\u1ebfu chuy\u1ec3n th\u00f4ng tin theo quy tr\u00ecnh lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 \u0111\u1ea5t \u0111ai do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 \u0111\u1ee7 th\u00f4ng tin l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan thu\u1ebf t\u00ednh v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>

<\/a>\u0110i\u1ec1u 18. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh kho\u1ea3n thu kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn<\/span><\/b><\/p>

<\/a>1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn, bao g\u1ed3m:<\/span><\/p>

a) Ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n;<\/span><\/p>

b) Ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc;<\/span><\/p>

c) Ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u1ec3n;<\/span><\/p>

d) C\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

<\/a>2. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1eddi h\u1ea1n c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0 g\u1eedi th\u00f4ng b\u00e1o kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>

a) Ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o ho\u1eb7c v\u0103n b\u1ea3n h\u1ee3p ph\u00e1p, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn;<\/span><\/p>

b) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 th\u00e1ng 4 h\u1eb1ng n\u0103m, c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u1ec3n theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n h\u1eb1ng n\u0103m.<\/span><\/p>

<\/a>\u0110i\u1ec1u 19. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/span><\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, bao g\u1ed3m:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec c\u01a1 quan h\u1ea3i quan t\u00ednh thu\u1ebf, th\u00f4ng b\u00e1o thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ngh\u0129a v\u1ee5 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

b) C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u1ecb t\u1ecbch thu \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/span><\/p>

c) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u01b0a n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean b\u00e1n \u0111\u1ea5u gi\u00e1, tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, c\u01a1 quan h\u1ea3i quan t\u00ednh thu\u1ebf, th\u00f4ng b\u00e1o thu\u1ebf cho c\u01a1 quan thu ti\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf;<\/span><\/p>

d) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi khai thu\u1ebf c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p \u0111\u1ec3 l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u00e1c kho\u1ea3n vay, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu h\u1ed3i n\u1ee3 nh\u01b0ng ng\u01b0\u1eddi khai thu\u1ebf ch\u01b0a k\u00ea khai t\u1edd khai h\u1ea3i quan m\u1edbi, ch\u01b0a n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u00e0 th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

\u0111) Ph\u00ed h\u1ea3i quan; l\u1ec7 ph\u00ed h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i qu\u00e1 c\u1ea3nh;<\/span><\/p>

e) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, s\u1ed1 ti\u1ec1n x\u1eed ph\u1ea1t t\u00ednh theo s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n.<\/span><\/p>

<\/a>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf, d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c ch\u1ee9ng t\u1eeb t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>

<\/a>\u0110i\u1ec1u 20. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/span><\/b><\/p>

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung trong h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 \u0111\u00e3 k\u00ea khai; gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

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

a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf, th\u00f4ng b\u00e1o thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o thu\u1ebf, kho\u1ea3n thu kh\u00e1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn ch\u01b0a \u0111\u1ee7 th\u00e0nh ph\u1ea7n, ch\u01b0a \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng tin kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf th\u00ec trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec3 b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung th\u00f4ng tin c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p h\u1ed3 s\u01a1, th\u00f4ng tin theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n. Sau khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, th\u00f4ng tin th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u t\u01b0\u01a1ng \u1ee9ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>

c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo v\u0103n b\u1ea3n t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec3 b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung th\u00f4ng tin c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p h\u1ed3 s\u01a1, th\u00f4ng tin theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n. Sau khi nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, th\u00f4ng tin th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>

d) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung, thay th\u1ebf, thu h\u1ed3i h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 th\u00f4ng tin do c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n \u0111\u1ebfn, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ho\u1eb7c thu h\u1ed3i th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c;<\/span><\/p>

\u0111) C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o thu\u1ebf, kho\u1ea3n thu kh\u00e1c trong ph\u1ea1m vi h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p, th\u00f4ng tin c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p v\u00e0 trong ph\u1ea1m vi c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khai th\u00e1c \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/p>

<\/a>3. \u0110\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n:<\/span><\/p>

a) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p;<\/span><\/p>

b) Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, th\u00f4ng tin khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

c) \u0110i\u1ec1u ch\u1ec9nh, b\u1ed5 sung, cung c\u1ea5p th\u00f4ng tin theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

d) G\u1eedi k\u1ecbp th\u1eddi c\u00e1c v\u0103n b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng tin \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3;<\/span><\/p>

\u0111) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u1ec3 truy\u1ec1n nh\u1eadn th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>

<\/a>\u0110i\u1ec1u 21. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf, kho\u1ea3n thu kh\u00e1c, th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c<\/span><\/b><\/p>

<\/a>1. Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p:<\/span><\/p>

a) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u1ea7n \u0111\u1ea7u: ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u1ee7a c\u01a1 quan thu\u1ebf. T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p m\u1ed9t l\u1ea7n trong n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10;<\/span><\/p>

b) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch theo x\u00e1c \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i T\u1edd khai t\u1ed5ng h\u1ee3p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 3 n\u0103m d\u01b0\u01a1ng l\u1ecbch ti\u1ebfp theo n\u0103m t\u00ednh thu\u1ebf;<\/span><\/p>

c) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai \u0111i\u1ec1u ch\u1ec9nh ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p.<\/span><\/p>

<\/a>2. Thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p:<\/span><\/p>

a) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u1ea7n \u0111\u1ea7u: ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>

b) T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ecdn n\u1ed9p ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p m\u1ed9t l\u1ea7n ho\u1eb7c hai l\u1ea7n trong n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn n\u1ed9p thu\u1ebf m\u1ed9t l\u1ea7n trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn n\u1ed9p thu\u1ebf hai l\u1ea7n trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf cho t\u1eebng k\u1ef3 nh\u01b0 sau: k\u1ef3 th\u1ee9 nh\u1ea5t n\u1ed9p 50% ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5; k\u1ef3 th\u1ee9 hai n\u1ed9p \u0111\u1ee7 ph\u1ea7n c\u00f2n l\u1ea1i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10;<\/span><\/p>

c) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai \u0111i\u1ec1u ch\u1ec9nh ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p;<\/span><\/p>

d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 m\u00f9a v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p kh\u00f4ng tr\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e9p l\u00f9i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 60 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>

<\/a>3. Ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung:<\/span><\/p>

<\/a>a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m:<\/span><\/p>

a.1) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u1ea7n \u0111\u1ea7u: ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea \u0111\u1ea5t m\u1edbi m\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean sau ng\u00e0y 31 th\u00e1ng 10 th\u00ec c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a n\u0103m;<\/span><\/p>

a.2) T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ecdn n\u1ed9p ti\u1ec1n m\u1ed9t l\u1ea7n ho\u1eb7c hai l\u1ea7n trong n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn n\u1ed9p ti\u1ec1n m\u1ed9t l\u1ea7n trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecdn h\u00ecnh th\u1ee9c n\u1ed9p ti\u1ec1n hai l\u1ea7n trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf cho t\u1eebng k\u1ef3 nh\u01b0 sau: k\u1ef3 th\u1ee9 nh\u1ea5t n\u1ed9p 50% ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5; k\u1ef3 th\u1ee9 hai n\u1ed9p \u0111\u1ee7 ph\u1ea7n c\u00f2n l\u1ea1i theo th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10;<\/span><\/p>

a.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0o m\u1ee5c \u0111\u00edch ph\u1ea3i thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh, h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t m\u00e0 ch\u1eadm n\u1ed9p h\u1ed3 s\u01a1 khai ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u1eb1ng n\u0103m c\u1ee7a kho\u1ea3ng th\u1eddi gian \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00e0m c\u0103n c\u1ee9 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: n\u0103m \u0111\u1ea7u ti\u00ean l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng \u0111\u1ea5t; t\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n n\u00e0y;<\/span><\/p>

a.4) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung:<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo h\u1ed3 s\u01a1 khai \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t theo th\u1eddi h\u1ea1n n\u1ed9p c\u1ee7a th\u00f4ng b\u00e1o l\u1ea7n \u0111\u1ea7u.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u00eanh l\u1ec7ch t\u0103ng ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung;<\/span><\/p>

a.5) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n theo v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p gia h\u1ea1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p ch\u1eadm \u0111\u01b0a \u0111\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c ch\u1eadm ti\u1ebfn \u0111\u1ed9 s\u1eed d\u1ee5ng \u0111\u1ea5t so v\u1edbi ti\u1ebfn \u0111\u1ed9 ghi trong d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p v\u00e0 x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t nh\u01b0 sau:<\/span><\/p>

Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 50% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o;<\/span><\/p>

Ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 50% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u00f2n l\u1ea1i theo th\u00f4ng b\u00e1o;<\/span><\/p>

<\/a>b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea:<\/span><\/p>

b.1) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u1ea7n \u0111\u1ea7u, th\u1eddi h\u1ea1n n\u1ed9p kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung \u0111\u1ed1i v\u1edbi th\u1eddi gian ch\u01b0a t\u00ednh ti\u1ec1n thu\u00ea \u0111\u1ea5t:<\/span><\/p>

Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 50% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o;<\/span><\/p>

Ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 50% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u00f2n l\u1ea1i theo th\u00f4ng b\u00e1o;<\/span><\/p>

b.2) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u00ea \u0111\u1ea5t ch\u00eanh l\u1ec7ch t\u0103ng \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai \u0111i\u1ec1u ch\u1ec9nh ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung;<\/span><\/p>

<\/a>c) Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n l\u00e0 th\u1eddi h\u1ea1n tr\u00ean quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>

<\/a>4. Ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung:<\/span><\/p>

a) Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 50% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o;<\/span><\/p>

b) Ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 50% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p c\u00f2n l\u1ea1i theo th\u00f4ng b\u00e1o;<\/span><\/p>

c) Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 100% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o trong tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p qu\u00e1 th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t t\u00e1i \u0111\u1ecbnh c\u01b0 m\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u01b0a n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f2n n\u1ee3;<\/span><\/p>

d) Ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p 100% s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p ch\u00eanh l\u1ec7ch t\u0103ng theo th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung;<\/span><\/p>

\u0111) Tr\u01b0\u1eddng h\u1ee3p giao \u0111\u1ea5t th\u00f4ng qua \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n l\u00e0 th\u1eddi h\u1ea1n tr\u00ean quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>

<\/a>5. Ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc:<\/span><\/p>

a) Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, n\u1ed9p l\u1ea7n \u0111\u1ea7u (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1eb1ng n\u0103m), n\u1ed9p \u0111i\u1ec1u ch\u1ec9nh (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam, ri\u00eang s\u1ed1 ti\u1ec1n v\u1eabn ph\u1ea3i n\u1ed9p theo th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00e2y th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo th\u00f4ng b\u00e1o \u0111\u00e3 ban h\u00e0nh), n\u1ed9p truy thu theo v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n: ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>

b) T\u1eeb n\u0103m th\u1ee9 hai tr\u1edf \u0111i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1eb1ng n\u0103m:<\/span><\/p>

b.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc m\u1ed9t l\u1ea7n trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5;<\/span><\/p>

b.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc hai l\u1ea7n trong n\u0103m th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n cho t\u1eebng k\u1ef3 nh\u01b0 sau: k\u1ef3 th\u1ee9 nh\u1ea5t n\u1ed9p 50% ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 5; k\u1ef3 th\u1ee9 hai n\u1ed9p \u0111\u1ee7 ph\u1ea7n c\u00f2n l\u1ea1i ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 10.<\/span><\/p>

<\/a>6. Ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u00ean th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/span><\/p>

<\/a>7. L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1: th\u1eddi h\u1ea1n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ghi n\u1ee3 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.<\/span><\/p>

<\/a>8. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng: th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o.<\/span><\/p>

<\/a>9. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung do c\u01a1 s\u1edf d\u1eef li\u1ec7u b\u1ecb sai l\u1ec7ch th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch t\u0103ng ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung.<\/span><\/p>

<\/a>10. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p th\u1ef1c hi\u1ec7n theo th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c l\u1ea7n \u0111\u1ea7u.<\/span><\/p>

<\/a>\u0110i\u1ec1u 22. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb, khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf<\/span><\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/span><\/p>

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf;<\/span><\/p>

b) T\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>

c) T\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 x\u1eed l\u00fd ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ebfu tr\u1ef1c ti\u1ebfp thu, qu\u1ea3n l\u00fd ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m t\u1eeb ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n, th\u00ec c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u1eeb s\u1ed1 ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thu \u0111\u01b0\u1ee3c cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m l kho\u1ea3n 3 \u0110i\u1ec1u 40 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. B\u00ean b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m khi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u1eadp h\u00f3a \u0111\u01a1n theo lo\u1ea1i h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng v\u00e0 khai thu\u1ebf ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u00e0 b\u00ean b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111ang \u00e1p d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec1 ngh\u1ecb c\u1ea5p. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>

<\/a>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf:<\/span><\/p>

<\/a>a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf;<\/span><\/p>

<\/a>b) T\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t h\u00ecnh th\u1ee9c ph\u00e2n chia k\u1ebft qu\u1ea3 h\u1ee3p t\u00e1c kinh doanh; khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi c\u00e1 nh\u00e2n l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh m\u00e0 c\u00e1 nh\u00e2n c\u00f3 ng\u00e0nh ngh\u1ec1 \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f9ng v\u1edbi ng\u00e0nh ngh\u1ec1 h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c th\u00ec t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n t\u1ef1 th\u1ef1c hi\u1ec7n khai thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf h\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh;<\/span><\/p>

<\/a>c) B\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m (kh\u00f4ng bao g\u1ed3m Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc) b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 ho\u1eb7c ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m theo th\u1ecfa thu\u1eadn theo ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1 c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 40 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>nh\u01b0 sau:<\/span><\/p>

c.1) B\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m ph\u1ea3i khai thu\u1ebf ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. B\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m khi b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n theo lo\u1ea1i h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf m\u00e0 b\u00ean b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111ang \u00e1p d\u1ee5ng. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span><\/p>

c.2) Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh;<\/span><\/p>

<\/a>d) B\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m l\u00e0 t\u1ed5 ch\u1ee9c m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu h\u1ed3i n\u1ee3 c\u00f3 th\u1ecfa thu\u1eadn d\u00e2n s\u1ef1 v\u1ec1 vi\u1ec7c b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m th\u00ec b\u00ean nh\u1eadn b\u1ea3o \u0111\u1ea3m c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n khai thu\u1ebf, l\u1eadp h\u00f3a \u0111\u01a1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n n\u00e0y;<\/span><\/p>

<\/a>\u0111) T\u1ed5 ch\u1ee9c thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 trong h\u1ee3p \u0111\u1ed3ng cho thu\u00ea quy \u0111\u1ecbnh t\u1ed5 ch\u1ee9c l\u00e0 ng\u01b0\u1eddi n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay v\u00e0 n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n;<\/span><\/p>

<\/a>e) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n m\u00e0 trong h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thay thu\u1ebf cho b\u00ean b\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf ho\u1eb7c t\u1ea1m th\u1eddi ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf) ho\u1eb7c b\u00ean th\u1ee9 ba c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec b\u00ean mua, b\u00ean th\u1ee9 ba theo th\u1ecfa thu\u1eadn c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf cho c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh;<\/span><\/p>

<\/a>g) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>

<\/a>h) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ebf ch\u1ea5p \u0111\u1ec3 l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u00e1c kho\u1ea3n vay nh\u01b0ng ch\u01b0a k\u00ea khai, n\u1ed9p thu\u1ebf cho c\u01a1 quan h\u1ea3i quan, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i x\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p \u0111\u1ec3 thu h\u1ed3i n\u1ee3;<\/span><\/p>

<\/a>i) T\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 n\u1ebfu tr\u1ef1c ti\u1ebfp thu, qu\u1ea3n l\u00fd ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu ti\u1ec1n b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m t\u1eeb ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n th\u00ec c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thay li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m l kho\u1ea3n 3 \u0110i\u1ec1u 40 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

<\/a>k) C\u01a1 quan thi h\u00e0nh \u00e1n b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ec1 ngh\u1ecb c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span><\/p>

<\/a>l) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thay, n\u1ed9p thay thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/p>

<\/a>\u0110i\u1ec1u 23. Gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/span><\/b><\/p>

Khi \u0111\u1ed1i t\u01b0\u1ee3ng, ng\u00e0nh, ngh\u1ec1 kinh doanh g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t ph\u1ea3i k\u00e9o d\u00e0i th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 12 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh li\u00ean quan tr\u00ecnh Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, lo\u1ea1i thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, th\u1eddi gian, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/p>

<\/a>M\u1ee5c 3. T\u1ea0M N\u1ed8P THU\u1ebe, KHO\u1ea2N THU KH\u00c1C THEO QU\u00dd; TH\u1edcI H\u1ea0N N\u1ed8P THU\u1ebe, KHO\u1ea2N THU KH\u00c1C, TH\u1edcI GIAN GIA H\u1ea0N N\u1ed8P THU\u1ebe, KHO\u1ea2N THU KH\u00c1C; X\u1eec L\u00dd CH\u1eacM N\u1ed8P TI\u1ec0N THU\u1ebe, KHO\u1ea2N THU KH\u00c1C; HO\u00c0N TH\u00c0NH NGH\u0128A V\u1ee4 N\u1ed8P THU\u1ebe<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u 24. T\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo qu\u00fd<\/span><\/b><\/p>

<\/a>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p theo qu\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf, kho\u1ea3n thu kh\u00e1c sau:<\/span><\/p>

a) Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>

b) L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u00f2n l\u1ea1i n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>

<\/a>2. Th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, kho\u1ea3n thu kh\u00e1c.<\/span><\/p>

<\/a>3. Ngh\u0129a v\u1ee5 t\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c t\u1ea1m n\u1ed9p h\u1eb1ng qu\u00fd nh\u01b0ng t\u1ed5ng s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i t\u1ea1m n\u1ed9p 04 qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p qu\u00fd 04 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc c\u1ee7a ng\u00e0y s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai b\u1ed5 sung;<\/span><\/p>

c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra sau khi doanh nghi\u1ec7p \u0111\u00e3 khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ebfu ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p so v\u1edbi s\u1ed1 thu\u1ebf, kho\u1ea3n thu kh\u00e1c doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai quy\u1ebft to\u00e1n th\u00ec vi\u1ec7c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>

<\/a>4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo qu\u00fd quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>\u0110i\u1ec1u 25. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/span><\/b><\/p>

<\/a>1. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/span><\/p>

a) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp thu, th\u1eddi h\u1ea1n n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>

<\/a>2. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n tr\u1ef1c ti\u1ebfp t\u1ea1i t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m thu: ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m thu n\u1ed9p ti\u1ec1n \u0111\u00e3 thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/p>

<\/a>3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t:<\/span><\/p>

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t l\u00e0 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng;<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 7 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t l\u00e0 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng do di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>

<\/a>4. Gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t:<\/span><\/p>

Trong t\u1eebng th\u1eddi k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, khi \u0111\u1ed1i t\u01b0\u1ee3ng, ng\u00e0nh, ngh\u1ec1 kinh doanh g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t th\u00ec B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, ng\u00e0nh li\u00ean quan tr\u00ecnh Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng, lo\u1ea1i thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, th\u1eddi gian, tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n, h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t. Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c kh\u00f4ng d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 to\u00e1n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>

<\/a>5. Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan thu tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t th\u00ec ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y thu ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>

<\/a>\u0110i\u1ec1u 26. Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p, ch\u01b0a t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n ch\u1eadm n\u1ed9p<\/span><\/b><\/p>

<\/a>1. Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/span><\/p>

a) Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo li\u1ec1n k\u1ec1 c\u1ee7a ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c ho\u1eb7c c\u1ee7a th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c ho\u1eb7c th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf, n\u1ee3 kho\u1ea3n thu kh\u00e1c, ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam, kho\u1ea3n thu kh\u00e1c t\u0103ng th\u00eam, ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh, kho\u1ea3n thu kh\u00e1c \u1ea5n \u0111\u1ecbnh, ti\u1ec1n thu\u1ebf ch\u1eadm chuy\u1ec3n, kho\u1ea3n thu kh\u00e1c ch\u1eadm chuy\u1ec3n \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>

b) Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc chi tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf ho\u1eb7c ng\u00e0y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb ti\u1ec1n ho\u00e0n thu\u1ebf v\u1edbi kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thu h\u1ed3i ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y ti\u1ec1n thu h\u1ed3i ho\u00e0n thu\u1ebf, ti\u1ec1n thu h\u1ed3i mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>

<\/a>2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra sau khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 khai quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c n\u1ebfu ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p so v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00ea khai quy\u1ebft to\u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

Th\u1eddi gian t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp theo ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u1ebfn h\u1ebft ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Kho\u1ea3n ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c c\u00f2n ph\u1ea3i n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/span><\/p>

<\/a>a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m c\u1ea3 nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp thanh to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n:<\/span><\/p>

a.1) S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf (kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i), kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p (kh\u00f4ng bao g\u1ed3m ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, n\u1ed9p thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd thu m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n;<\/span><\/p>

a.2) Th\u1eddi gian kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0ng ch\u01b0a thanh to\u00e1n \u0111\u1ebfn ng\u00e0y \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>

<\/a>b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khoanh n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>v\u00e0 trong th\u1eddi gian khoanh n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>

<\/a>c) Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m o kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

<\/a>d) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

<\/a>\u0111) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ee5c h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh: c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ebfn ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ee5c h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a;<\/span><\/p>

<\/a>e) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u:<\/span><\/p>

e.1) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i ho\u1eb7c gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan nh\u1eb1m x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam trong th\u1eddi gian ch\u1edd c\u01a1 quan h\u1ea3i quan y\u00eau c\u1ea7u b\u1ed5 sung theo k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i ho\u1eb7c gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>

e.2) H\u00e0ng h\u00f3a ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam trong th\u1eddi gian ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c;<\/span><\/p>

e.3) H\u00e0ng h\u00f3a c\u00f3 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam trong th\u1eddi gian ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan;<\/span><\/p>

e.4) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1ecb \u00e1p d\u1ee5ng thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p c\u00f3 hi\u1ec7u l\u1ef1c tr\u1edf v\u1ec1 tr\u01b0\u1edbc 90 ng\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng: c\u01a1 quan h\u1ea3i quan kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi h\u1ea1n 90 ng\u00e0y tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/span><\/p>

e.5) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n n\u00e0y;<\/span><\/p>

<\/a>g) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 th\u00ec kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n ti\u1ec1n b\u00f9 tr\u1eeb trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y ph\u00e1t sinh kho\u1ea3n n\u1ed9p th\u1eeba \u0111\u1ebfn ng\u00e0y c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb.<\/span><\/p>

<\/a>4. Ch\u01b0a t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian khoanh n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khoanh n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh gi\u1ea3m ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 t\u00ednh t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ch\u00eanh l\u1ec7ch gi\u1ea3m.<\/span><\/p>

<\/a>\u0110i\u1ec1u 27. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/span><\/b><\/p>

<\/a>1. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf,\u00a0<\/a>doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p sau chuy\u1ec3n \u0111\u1ed5i c\u00f3 tr\u00e1ch nhi\u1ec7m k\u1ebf th\u1eeba quy\u1ec1n l\u1ee3i (bao g\u1ed3m k\u1ebf th\u1eeba s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba) v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf t\u1eeb doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>

<\/a>3. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a) Khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft, b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 v\u00e0 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi th\u1eeba k\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd di s\u1ea3n ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi th\u1eeba k\u1ebf ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd di s\u1ea3n ho\u1eb7c ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, sau \u0111\u00f3 T\u00f2a \u00e1n ra quy\u1ebft \u0111\u1ecbnh h\u1ee7y b\u1ecf quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u0111\u00e3 ch\u1ebft ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 x\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>

<\/a>4. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c, c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u1ebf th\u1eeba ngh\u0129a v\u1ee5 thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>5. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan quy \u0111\u1ecbnh vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u1ebf th\u1eeba quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>th\u00ec vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>6. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia ho\u1eb7c thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i nh\u01b0 sau:<\/span><\/p>

a) Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c chuy\u1ec3n h\u1eb1ng n\u0103m s\u1ed1 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia ho\u1eb7c thu \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, sau khi doanh nghi\u1ec7p m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m t\u00e0i ch\u00ednh cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp, \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ebfn h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n l\u1ee3i nhu\u1eadn ra n\u01b0\u1edbc ngo\u00e0i doanh nghi\u1ec7p ph\u1ea3i kh\u00f4ng c\u00f2n ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/p>

b) Khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam: sau khi doanh nghi\u1ec7p m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i tham gia \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>, bao g\u1ed3m c\u00e1c ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ch\u01b0a \u0111\u1ebfn h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

c) Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i s\u1ed1 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia ho\u1eb7c thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp t\u1ea1i Vi\u1ec7t Nam c\u1ee7a n\u0103m ph\u00e1t sinh l\u1ee3i nhu\u1eadn trong tr\u01b0\u1eddng h\u1ee3p tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 c\u1ee7a n\u0103m ph\u00e1t sinh l\u1ee3i nhu\u1eadn v\u1eabn c\u00f2n s\u1ed1 l\u1ed7 l\u0169y k\u1ebf sau khi \u0111\u00e3 chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>

<\/a>\u0110i\u1ec1u 28. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t c\u1ea3nh<\/span><\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh bao g\u1ed3m:<\/span><\/p>

a) C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 n\u00e0y \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh t\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean;<\/span><\/p>

b) C\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p<\/a>, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 m\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 n\u00e0y \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh t\u1eeb 120 ng\u00e0y tr\u1edf l\u00ean;<\/span><\/p>

c) C\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p<\/a>, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e3 ban h\u00e0nh th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh, sau 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/p>

d) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf;<\/span><\/p>

\u0111) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p theo quy \u0111\u1ecbnh m\u00e0 ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span><\/p>

<\/a>2. Th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh:<\/span><\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh;<\/span><\/p>

b) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd m\u1edbi c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>

<\/a>3. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh:<\/span><\/p>

a) \u0110\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh 30 ng\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1ebd \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai th\u00f4ng b\u00e1o n\u00e0y tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

\u0110\u1ebfn th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o s\u1ebd \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo ng\u01b0\u1ee1ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh, \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai th\u00f4ng b\u00e1o n\u00e0y tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

a.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai th\u00f4ng b\u00e1o n\u00e0y tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

a.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: khi c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f2n ti\u1ec1n thu\u1ebf n\u1ee3, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai th\u00f4ng b\u00e1o n\u00e0y tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh: ngay trong ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh theo quy \u0111\u1ecbnh.<\/span><\/p>

<\/a>4. Tr\u00ecnh t\u1ef1 gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>

Ch\u1eadm nh\u1ea5t 30 ng\u00e0y tr\u01b0\u1edbc ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 v\u00e0 \u0111i\u1ec3m a.3 kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u1ebfn h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u1ecb t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, \u0111\u1ed3ng th\u1eddi c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>5. Tr\u00ecnh t\u1ef1 h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh:<\/span><\/p>

a) \u0110\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay sau khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf m\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u00f2n ph\u1ea3i n\u1ed9p d\u01b0\u1edbi ng\u01b0\u1ee1ng 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh ho\u1eb7c 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh;<\/span><\/p>

a.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3 m\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u00f2n ph\u1ea3i n\u1ed9p d\u01b0\u1edbi ng\u01b0\u1ee1ng 50 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh ho\u1eb7c 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/p>

a.3) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay sau khi x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a n\u00eau tr\u00ean nh\u01b0ng th\u00f4ng tin ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi th\u00f4ng tin ph\u1ea3n h\u1ed3i v\u1ec1 vi\u1ec7c \u0111\u00e3 n\u1ed9p thu\u1ebf k\u00e8m theo b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0 ban h\u00e0nh th\u00f4ng b\u00e1o h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh tr\u00ean h\u1ec7 th\u1ed1ng ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin ph\u1ea3n h\u1ed3i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>

c) \u0110\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh: c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh th\u1ef1c hi\u1ec7n h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>6. Ph\u01b0\u01a1ng th\u1ee9c k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn th\u00f4ng tin, d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>

a) Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh b\u1eb1ng vi\u1ec7c truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u theo th\u1eddi gian th\u1ef1c gi\u1eefa H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00ec th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, gia h\u1ea1n t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh, h\u1ee7y b\u1ecf t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh \u0111\u01b0\u1ee3c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh.<\/span><\/p>

<\/a>M\u1ee5c 4. HO\u00c0N THU\u1ebe, TI\u1ec0N CH\u1eacM N\u1ed8P, TI\u1ec0N PH\u1ea0T; MI\u1ec4N THU\u1ebe; GI\u1ea2M THU\u1ebe, KHO\u1ea2N THU KH\u00c1C; KH\u00d4NG CH\u1ecaU THU\u1ebe<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u 29. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, kh\u00f4ng ho\u00e0n thu\u1ebf<\/span><\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 18 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang \u0111\u1ed1i v\u1edbi x\u0103ng, d\u1ea7u b\u00e1n cho ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean tuy\u1ebfn \u0111\u01b0\u1eddng qua c\u1ea3ng Vi\u1ec7t Nam ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a Vi\u1ec7t Nam tr\u00ean tuy\u1ebfn \u0111\u01b0\u1eddng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba.<\/span><\/p>

<\/a>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 ti\u1ec1n n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 18 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a) Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u1ee7y quy\u1ec1n;<\/span><\/p>

b) Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf kh\u00e1c;<\/span><\/p>

c) Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n;<\/span><\/p>

d) Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>

\u0111) Ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1, 2 v\u00e0 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0141\/2026\/N\u0110-CP<\/a>);<\/span><\/p>

e) Ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n n\u00e0y.<\/span><\/p>

<\/a>3. Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 cho c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 18 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>4. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ho\u00e0n thu\u1ebf:<\/span><\/p>

a) C\u00e1 nh\u00e2n c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba h\u1eb1ng n\u0103m sau quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u00ean h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo;<\/span><\/p>

b) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u1ea3 n\u0103m tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>

<\/a>5. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u n\u00e0y v\u00e0 v\u1ec1 ti\u00eau chu\u1ea9n, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c l\u1ef1a ch\u1ecdn, \u0111i\u1ec1u ch\u1ec9nh, ch\u1ea5m d\u1ee9t doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi 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 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i) mang theo khi xu\u1ea5t c\u1ea3nh; ti\u00eau chu\u1ea9n, th\u1ee7 t\u1ee5c l\u1ef1a ch\u1ecdn, ch\u1ea5m d\u1ee9t \u0111\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i; l\u1ef1a ch\u1ecdn, t\u1ea1m d\u1eebng, ch\u1ea5m d\u1ee9t \u00e1p d\u1ee5ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, c\u1ea3ng bi\u1ec3n qu\u1ed1c t\u1ebf; quy \u0111\u1ecbnh vi\u1ec7c truy c\u1eadp, trao \u0111\u1ed5i v\u00e0 k\u1ebft n\u1ed1i th\u00f4ng tin c\u1ee7a H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a, ki\u1ec3m tra h\u00f3a \u0111\u01a1n ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf, \u0111\u1ecba \u0111i\u1ec3m tr\u1ea3 ti\u1ec1n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i; quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan trong vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>

<\/a>\u0110i\u1ec1u 30. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ho\u1eb7c ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf<\/span><\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n g\u1ed3m:<\/span><\/p>

a) Ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo t\u1eebng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo t\u1eebng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf g\u1eedi c\u01a1 quan thu\u1ebf l\u1ea7n \u0111\u1ea7u nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \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 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u;<\/span><\/p>

b) H\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n 02 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf.<\/span><\/p>

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 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 \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n 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\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ho\u1eb7c h\u00e0nh vi tr\u1ed1n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0th\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 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 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0th\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 trong th\u1eddi h\u1ea1n 02 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf;<\/span><\/p>

c) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ho\u1eb7c m\u1ed9t ph\u1ea7n s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u00f3 r\u1ee7i ro cao trong qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

d) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c khi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ki\u1ec3m tra quy\u1ebft to\u00e1n, c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ki\u1ec3m tra.<\/span><\/p>

<\/a>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span><\/p>

a) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. 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 h\u1ea3i quan 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>

b) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 02 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf ho\u1eb7c h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf;<\/span><\/p>

c) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, b\u00e1n, giao v\u00e0 chuy\u1ec3n giao doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>

d) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c lo\u1ea1i r\u1ee7i ro v\u1ec1 thu\u1ebf cao theo ph\u00e2n lo\u1ea1i qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

\u0111) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

e) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 12 th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u1ea3i quan \u0111\u00e3 b\u1ecb x\u1eed l\u00fd qu\u00e1 02 l\u1ea7n (bao g\u1ed3m c\u1ea3 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 mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu) v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n c\u1ee7a \u0110\u1ed9i tr\u01b0\u1edfng H\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>

g) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

h) H\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span><\/p>

i) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i n\u01b0\u1edbc ngo\u00e0i (ho\u1eb7c t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan) kh\u00f4ng c\u00f9ng m\u1ed9t c\u1eeda kh\u1ea9u; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam kh\u00f4ng c\u00f9ng m\u1ed9t c\u1eeda kh\u1ea9u.<\/span><\/p>

Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>

<\/a>3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf tr\u01b0\u1edbc cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>\u0110i\u1ec1u 31. Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/b><\/p>

<\/a>1. Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, ph\u1ea3n h\u1ed3i th\u00f4ng tin h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf:<\/span><\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/p>

<\/a>2. 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>

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc: ch\u1eadm nh\u1ea5t l\u00e0 06 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 chuy\u1ec3n kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb), th\u00f4ng b\u00e1o chuy\u1ec3n h\u1ed3 s\u01a1, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh, th\u00f4ng b\u00e1o h\u1ed3 s\u01a1, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng bao g\u1ed3m th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf: ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh k\u1ebft lu\u1eadn ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m sau khi ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng ho\u00e0n thu\u1ebf (s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 chuy\u1ec3n kh\u1ea5u tr\u1eeb, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb), th\u00f4ng b\u00e1o h\u1ed3 s\u01a1, s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb ho\u00e0n ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng bao g\u1ed3m th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>

<\/a>3. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span><\/p>

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc: ch\u1eadm nh\u1ea5t l\u00e0 06 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00f4ng bao g\u1ed3m th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span><\/p>

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf: ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/span><\/p>

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>\u0110i\u1ec1u 32. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng thu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/b><\/p>

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng thu thu\u1ebf (kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf), kh\u00f4ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0g\u1ed3m:<\/span><\/p>

a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>

b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng thu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span><\/p>

c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span><\/p>

d) Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf kh\u00e1c.<\/span><\/p>

2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 19 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0g\u1ed3m:<\/span><\/p>

a) Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m sau quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u00ean h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng;<\/span><\/p>

b) Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y;<\/span><\/p>

c) Mi\u1ec5n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m t\u1eeb 50.000 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/span><\/p>

<\/a>3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0111i\u1ec3m a, c v\u00e0 d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>\u0110i\u1ec1u 33. Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, kh\u00f4ng thu thu\u1ebf<\/span><\/b><\/p>

1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 tr\u1ea3 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn ho\u1eb7c kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf l\u00e0 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span><\/p>

2. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n:<\/span><\/p>

a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec trong th\u1eddi h\u1ea1n 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf kh\u00f4ng bao g\u1ed3m th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c 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 khi gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ef1 x\u00e1c \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, c\u01a1 quan thu\u1ebf kh\u00f4ng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 r\u1ee7i ro cao thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 22 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0th\u00ec trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh k\u1ebft lu\u1eadn ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m khi ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ebft \u0111\u1ecbnh, th\u00f4ng b\u00e1o mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf;<\/span><\/p>

c) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p ph\u00e1p, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang m\u1eabu quy \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c l\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf tr\u00ean th\u00f4ng b\u00e1o n\u1ed9p thu\u1ebf g\u1eedi c\u01a1 quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng.<\/span><\/p>

<\/a>3. Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng thu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span><\/p>

a) Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span><\/p>

b) Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>

c) Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 kh\u00f4ng ch\u1ecbu thu\u1ebf, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>M\u1ee5c 5. KHOANH TI\u1ec0N THU\u1ebe N\u1ee2, X\u00d3A TI\u1ec0N THU\u1ebe N\u1ee2<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u 34. Khoanh ti\u1ec1n thu\u1ebf n\u1ee3<\/span><\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khoanh ti\u1ec1n thu\u1ebf n\u1ee3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/a>C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>\u0111\u1ed1i v\u1edbi chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh m\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>

<\/a>2. Vi\u1ec7c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>

<\/a>a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>khi \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed sau:<\/span><\/p>

a.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng v\u1ec1 \u0111\u1ea5t \u0111ai: c\u00f3 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung v\u1ec1 di\u1ec7n t\u00edch \u0111\u1ea5t v\u00e0 gi\u00e1 \u0111\u1ea5t c\u00f3 v\u01b0\u1edbng m\u1eafc; t\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t tr\u00ean quy\u1ebft \u0111\u1ecbnh, h\u1ee3p \u0111\u1ed3ng giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t; l\u00fd do b\u1ecb h\u1ea1n ch\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u b\u1ecb h\u1ea1n ch\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh;<\/span><\/p>

a.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n: c\u00f3 v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u1ec3n b\u1ecb h\u1ea1n ch\u1ebf tr\u00ean th\u1ef1c t\u1ebf quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p, \u0111\u01b0\u1ee3c giao; l\u00fd do b\u1ecb h\u1ea1n ch\u1ebf v\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u b\u1ecb h\u1ea1n ch\u1ebf c\u1ee7a khu v\u1ef1c b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh;<\/span><\/p>

<\/a>b) C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 v\u00e0 \u0111i\u1ec3m a.2 kho\u1ea3n n\u00e0y bao g\u1ed3m: B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng ho\u1eb7c c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n; \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p ho\u1eb7c c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ea5p quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, kho\u00e1ng s\u1ea3n. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>

b.1) C\u00f3 v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng v\u1ec1 \u0111\u1ea5t \u0111ai, kho\u00e1ng s\u1ea3n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. N\u1ed9i dung tr\u00ean v\u0103n b\u1ea3n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 v\u00e0 \u0111i\u1ec3m a.2 kho\u1ea3n n\u00e0y; v\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed3ng th\u1eddi g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu ngay khi ban h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>

b.2) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c khai th\u00e1c kho\u00e1ng s\u1ea3n ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai \u0111\u1ec3 c\u01a1 quan thu\u1ebf ch\u1ea5m d\u1ee9t vi\u1ec7c khoanh ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/p>

<\/a>c) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>

c.1) Trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, n\u1ebfu v\u0103n b\u1ea3n ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 v\u00e0 \u0111i\u1ec3m a.2 kho\u1ea3n n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n b\u1ed5 sung th\u00f4ng tin theo th\u1eddi h\u1ea1n ghi t\u1ea1i v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh, trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn v\u0103n b\u1ea3n, c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>

c.2) C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3, quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, kho\u00e1ng s\u1ea3n trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 ph\u1ed1i h\u1ee3p theo d\u00f5i.<\/span><\/p>

<\/a>3. Th\u1eddi gian khoanh ti\u1ec1n thu\u1ebf n\u1ee3:<\/span><\/p>

a) Th\u1eddi gian khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0\u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ebfn ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/p>

b) Th\u1eddi gian khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0\u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y T\u00f2a \u00e1n c\u00f3 th\u1ea9m quy\u1ec1n th\u00f4ng b\u00e1o th\u1ee5 l\u00fd \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i, th\u1ee5 l\u00fd \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n \u0111\u1ebfn ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3;<\/span><\/p>

c) Th\u1eddi gian khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0\u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, kho\u00e1ng s\u1ea3n do nguy\u00ean nh\u00e2n t\u1eeb c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c khai th\u00e1c kho\u00e1ng s\u1ea3n, s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai theo v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>

<\/a>4. S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh:<\/span><\/p>

a) S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u khoanh n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>

b) S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf\u00a0n\u1ee3 ph\u00e1t sinh t\u1eeb vi\u1ec7c b\u1ecb h\u1ea1n ch\u1ebf quy\u1ec1n khai th\u00e1c, s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai, kho\u00e1ng s\u1ea3n bao g\u1ed3m: ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u1ec3n, ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, ti\u1ec1n ch\u1eadm n\u1ed9p t\u01b0\u01a1ng \u1ee9ng;<\/span><\/p>

c) Sau khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00ec th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3.<\/span><\/p>

<\/a>5. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf quy\u1ebft \u0111\u1ecbnh vi\u1ec7c khoanh ti\u1ec1n thu\u1ebf n\u1ee3, ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd. Trong th\u1eddi gian khoanh ti\u1ec1n thu\u1ebf n\u1ee3, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c khoanh v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan \u0111\u1ec3 thu h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>6. Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3 bao g\u1ed3m:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kinh doanh, h\u1ed9 kinh doanh, doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b, c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0nh\u01b0ng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u00e1t hi\u1ec7n c\u00e1 nh\u00e2n, ch\u1ee7 h\u1ed9 kinh doanh, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt th\u00e0nh l\u1eadp c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c doanh nghi\u1ec7p kh\u00e1c;<\/span><\/p>

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0nh\u01b0ng T\u00f2a \u00e1n h\u1ee7y quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3 tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch ho\u1eb7c m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1;<\/span><\/p>

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0nh\u01b0ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0nh\u01b0ng T\u00f2a \u00e1n quy\u1ebft \u0111\u1ecbnh kh\u00f4ng m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n ho\u1eb7c \u0111\u00ecnh ch\u1ec9 th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n; T\u00f2a \u00e1n c\u00f4ng nh\u1eadn ph\u01b0\u01a1ng \u00e1n ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c \u0111\u00ecnh ch\u1ec9 th\u1ee7 t\u1ee5c ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, c v\u00e0 d kho\u1ea3n 1 \u0110i\u1ec1u 37 Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15;<\/span><\/p>

e) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf;<\/span><\/p>

g) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0nh\u01b0ng c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c khai th\u00e1c kho\u00e1ng s\u1ea3n ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111ai.<\/span><\/p>

<\/a>7. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3, quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3.<\/span><\/p>

<\/a>\u0110i\u1ec1u 35. X\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3<\/span><\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh c\u00f3 ph\u1ea1m vi r\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf,\u00a0<\/a>vi\u1ec7c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp do thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh c\u00f3 ph\u1ea1m vi r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 ho\u1eb7c x\u00e1c nh\u1eadn;<\/span><\/p>

b) Kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ho\u1eb7c trong th\u1eddi gian x\u1ea3y ra thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh c\u00f3 ph\u1ea1m vi r\u1ed9ng v\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p gia h\u1ea1n n\u1ed9p thu\u1ebf, mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>

d) C\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 t\u00e0i li\u1ec7u x\u00e1c nh\u1eadn gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh khi x\u1ea3y ra thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh c\u00f3 ph\u1ea1m vi r\u1ed9ng;<\/span><\/p>

\u0111) S\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i do b\u1ecb \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp b\u1edfi thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh c\u00f3 ph\u1ea1m vi r\u1ed9ng.<\/span><\/p>

<\/a>3. \u0110i\u1ec1u ki\u1ec7n x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a) Vi\u1ec7c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ph\u1ea3i \u0111\u00e1p \u1ee9ng th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn;<\/span><\/p>

b) Ri\u00eang \u0111\u1ed1i v\u1edbi vi\u1ec7c x\u00f3a c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u1ec3n, ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p, ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh th\u00ec ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ea5t, quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>

<\/a>4. Th\u1ea9m quy\u1ec1n x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3:<\/span><\/p>

a) Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh x\u00f3a c\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh tr\u00ean \u0111\u1ecba b\u00e0n, bao g\u1ed3m: ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u1ec3n, ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh t\u1eeb kho\u1ea3n n\u1ee3 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng khu v\u1ef1c bi\u1ec3n, ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, ti\u1ec1n thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>

b) Tr\u01b0\u1edfng thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf Doanh nghi\u1ec7p l\u1edbn, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 tr\u00ean \u0111\u1ecba b\u00e0n, ph\u1ea1m vi qu\u1ea3n l\u00fd ho\u1eb7c kho\u1ea3n n\u1ee3 ph\u00e1t sinh t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) d\u01b0\u1edbi 5.000.000.000 \u0111\u1ed3ng;<\/span><\/p>

c) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) t\u1eeb 5.000.000.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 10.000.000.000 \u0111\u1ed3ng;<\/span><\/p>

d) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) t\u1eeb 10.000.000.000 \u0111\u1ed3ng tr\u1edf l\u00ean;<\/span><\/p>

<\/a>\u0111) Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ph\u1ee5c h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a.<\/span><\/p>

<\/a>5. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3:<\/span><\/p>

a) C\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 nh\u1eadn h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3, h\u1ed3 s\u01a1 ph\u1ee5c h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec3 ho\u00e0n ch\u1ec9nh khi h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1;<\/span><\/p>

b) Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3, quy\u1ebft \u0111\u1ecbnh ph\u1ee5c h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3, ph\u1ee5c h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a cho c\u01a1 quan \u0111\u00e3 g\u1eedi h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>

<\/a>6. C\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, kh\u00f4ng c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh cho c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh, ch\u1ee7 h\u1ed9 kinh doanh, ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean l\u00e0 c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>khi ch\u01b0a ho\u00e0n tr\u1ea3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a.<\/span><\/p>

<\/a>7. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 ph\u1ee5c h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 17, kho\u1ea3n 2 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

<\/a>M\u1ee5c 6. \u1ea4N \u0110\u1ecaNH THU\u1ebe<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u 36. C\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh, ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>

<\/a>1. C\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf:<\/span><\/p>

a) C\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/p>

b) Th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cung c\u1ea5p cho c\u01a1 quan thu\u1ebf; th\u00f4ng tin, d\u1eef li\u1ec7u do c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 c\u00f4ng khai ho\u1eb7c c\u00e1c ngu\u1ed3n ch\u00ednh th\u1ee9c kh\u00e1c;<\/span><\/p>

c) So s\u00e1nh doanh thu, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p b\u00ecnh qu\u00e2n t\u1ed1i thi\u1ec3u c\u1ee7a 03 c\u01a1 s\u1edf kinh doanh c\u00f9ng m\u1eb7t h\u00e0ng, ng\u00e0nh, ngh\u1ec1, quy m\u00f4 t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng; tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng c\u1ee7a c\u01a1 s\u1edf kinh doanh kh\u00f4ng c\u00f3 th\u00f4ng tin ho\u1eb7c c\u00f3 nh\u01b0ng kh\u00f4ng \u0111\u1ee7 th\u00f4ng tin v\u1ec1 m\u1eb7t h\u00e0ng, ng\u00e0nh, ngh\u1ec1, quy m\u00f4 c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u00ec so s\u00e1nh v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c;<\/span><\/p>

d) Gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n, H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 ban h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng, th\u1eeba k\u1ebf, cho t\u1eb7ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>

\u0111) T\u00e0i li\u1ec7u v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; t\u00e0i li\u1ec7u, k\u1ebft qu\u1ea3 ki\u1ec3m tra, thanh tra thu\u1ebf c\u00f3 li\u00ean quan do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n g\u1eedi cho c\u01a1 quan thu\u1ebf;<\/span><\/p>

e) T\u1ef7 l\u1ec7 thu thu\u1ebf tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh, ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>

<\/a>2. Ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf:<\/span><\/p>

<\/a>a) \u1ea4n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>

C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh theo y\u1ebfu t\u1ed1:<\/span><\/p>

a.1) Qua ki\u1ec3m tra h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a ch\u00ednh x\u00e1c c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u00e3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng khai b\u1ed5 sung ho\u1eb7c khai b\u1ed5 sung kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng trung th\u1ef1c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>

a.2) Qua ki\u1ec3m tra s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c qua ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh, s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan, c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf ch\u1ee9ng minh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng trung th\u1ef1c c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>

a.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf h\u1ea1ch to\u00e1n gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n l\u00e0m gi\u1ea3m doanh thu t\u00ednh thu\u1ebf ho\u1eb7c h\u1ea1ch to\u00e1n gi\u00e1 mua h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng theo gi\u00e1 th\u1ef1c t\u1ebf thanh to\u00e1n l\u00e0m t\u0103ng chi ph\u00ed, t\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>

a.4) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ho\u1eb7c c\u00f3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf nh\u01b0ng kh\u00f4ng t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span><\/p>

a.5) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch ho\u1eb7c gi\u00e1 tr\u1ecb giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf; th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch kh\u00f4ng \u0111\u00fang v\u1edbi b\u1ea3n ch\u1ea5t kinh t\u1ebf nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf;<\/span><\/p>

a.6) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a nh\u1eefng doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft.<\/span><\/p>

Tr\u00ean c\u01a1 s\u1edf c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>

<\/a>b) \u1ea4n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu ho\u1eb7c thu\u1ebf su\u1ea5t nh\u00e2n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo thu\u1ebf su\u1ea5t nh\u00e2n doanh thu t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u1ecb \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu ho\u1eb7c thu\u1ebf su\u1ea5t nh\u00e2n gi\u00e1 tr\u1ecb gia t\u0103ng khi thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, c, d, \u0111, e, g v\u00e0 h kho\u1ea3n 2 \u0110i\u1ec1u 24 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

Tr\u00ean c\u01a1 s\u1edf doanh thu \u0111\u00e3 \u1ea5n \u0111\u1ecbnh, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>

<\/a>\u0110i\u1ec1u 37. Th\u1ea9m quy\u1ec1n, th\u1ee7 t\u1ee5c \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/b><\/p>

<\/a>1. Th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf:<\/span><\/p>

Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>

<\/a>2. Th\u1ee7 t\u1ee5c \u1ea5n \u0111\u1ecbnh thu\u1ebf:<\/span><\/p>

a) Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 l\u00fd do \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span><\/p>

b) C\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf theo m\u1eabu do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn, \u0111\u1ed3ng th\u1eddi g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi k\u00fd quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf. Quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf ph\u1ea3i n\u00eau r\u00f5 l\u00fd do \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y;<\/span><\/p>

c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf qua ki\u1ec3m tra thu\u1ebf th\u00ec l\u00fd do \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c ghi trong bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf;<\/span><\/p>

d) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

<\/a>\u0110i\u1ec1u 38. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/b><\/p>

<\/a>1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ea5n \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i th\u00edch ho\u1eb7c khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh cho vi\u1ec7c khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n.<\/span><\/p>

<\/a>2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/span><\/p>

a) C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span><\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf qua ki\u1ec3m tra thu\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf;<\/span><\/p>

c) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba;<\/span><\/p>

d) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u1ed5 sung. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>

<\/a>\u0110i\u1ec1u 39. \u1ea4n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/b><\/p>

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 25 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1ed3m:<\/span><\/p>

<\/a>a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai sai \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, kh\u00f4ng thu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf; qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u00e1o c\u00e1o ho\u1eb7c b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u kh\u00f4ng ch\u00ednh x\u00e1c v\u1edbi c\u01a1 quan h\u1ea3i quan; qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng khai b\u1ed5 sung ho\u1eb7c khai b\u1ed5 sung kh\u00f4ng \u0111\u00fang, kh\u00f4ng n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan ho\u1eb7c \u0111\u00e3 n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 t\u00e0i li\u1ec7u ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u1ec3 ch\u1ee9ng minh c\u00e1c n\u1ed9i dung \u0111\u00e3 gi\u1ea3i tr\u00ecnh \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan c\u00f3 c\u01a1 s\u1edf xem x\u00e9t ho\u1eb7c kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>

<\/a>b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf, ki\u1ec3m tra sau th\u00f4ng quan c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span><\/p>

<\/a>c) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi khai thu\u1ebf t\u1ef1 \u00fd thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba m\u00e0 kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u01a1 quan h\u1ea3i quan, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf; h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 05 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng ng\u01b0\u1eddi khai thu\u1ebf kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>

c.1) Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u ch\u00eanh l\u1ec7ch \u00e2m (\u00edt h\u01a1n) ho\u1eb7c d\u01b0\u01a1ng (nhi\u1ec1u h\u01a1n) so v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 b\u00e1o c\u00e1o c\u01a1 quan h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch \u00e2m ho\u1eb7c d\u01b0\u01a1ng th\u00ec c\u0103n c\u1ee9 h\u00e0nh vi vi ph\u1ea1m \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 ph\u1ea7n ch\u00eanh l\u1ec7ch bao g\u1ed3m c\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch \u00e2m v\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng;<\/span><\/p>

c.2) Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u ch\u00eanh l\u1ec7ch \u00e2m ho\u1eb7c d\u01b0\u01a1ng so v\u1edbi s\u1ed1 li\u1ec7u \u0111\u00e3 b\u00e1o c\u00e1o c\u01a1 quan h\u1ea3i quan, doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3i tr\u00ecnh v\u00e0 c\u01a1 quan h\u1ea3i quan \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u00e0nh vi vi ph\u1ea1m th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ec9 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ch\u00eanh l\u1ec7ch \u00e2m. \u0110\u1ed1i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m c.1 kho\u1ea3n n\u00e0y nh\u01b0ng s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u th\u00ec c\u01a1 quan h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf. Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u nh\u01b0 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u l\u1ea7n \u0111\u1ea7u cho \u0111\u1ebfn khi xu\u1ea5t kh\u1ea9u h\u1ebft s\u1ea3n ph\u1ea9m;<\/span><\/p>

c.3) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc c\u00f3 s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, b\u00ean nh\u1eadn gia c\u00f4ng \u0111\u00e3 quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi b\u00ean \u0111\u1eb7t gia c\u00f4ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00e1i xu\u1ea5t ho\u1eb7c k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ch\u00eanh l\u1ec7ch d\u01b0\u01a1ng th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span><\/p>

<\/a>d) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan b\u1ecb k\u00ea bi\u00ean \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 n\u1ed9p thu\u1ebf, tr\u1eeb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1ecb t\u1ecbch thu \u0111\u1ec3 b\u00e1n \u0111\u1ea5u gi\u00e1 thu\u1ed9c s\u1edf h\u1eefu to\u00e0n d\u00e2n;<\/span><\/p>

<\/a>\u0111) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi khai thu\u1ebf c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p \u0111\u1ec3 l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u00e1c kho\u1ea3n vay, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu h\u1ed3i n\u1ee3 nh\u01b0ng ng\u01b0\u1eddi khai thu\u1ebf ch\u01b0a k\u00ea khai t\u1edd khai h\u1ea3i quan m\u1edbi, ch\u01b0a n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span><\/p>

<\/a>e) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan thanh tra, ki\u1ec3m to\u00e1n th\u1ef1c hi\u1ec7n ki\u1ec3m tra, thanh tra, ki\u1ec3m to\u00e1n t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai thu\u1ebf, t\u1ea1i c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi khai thu\u1ebf kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai, t\u00ednh thu\u1ebf ho\u1eb7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu thu\u1ebf ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>

<\/a>3. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 25 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/a>Vi\u1ec7c \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng.<\/span><\/p>

<\/a>4. Ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh: c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1 c\u1ee7a c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf nh\u1eb1m x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>

<\/a>5. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, h\u1ee7y quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf: th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i<\/span>\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>

<\/a>6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span><\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi b\u1ea3o l\u00e3nh, ng\u01b0\u1eddi n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh, ti\u1ec1n ph\u1ea1t, ti\u1ec1n ch\u1eadm n\u1ed9p theo quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span><\/p>

a.1) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, ng\u01b0\u1eddi khai thu\u1ebf c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p \u0111\u1ec3 l\u00e0m t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m c\u00e1c kho\u1ea3n vay, ng\u01b0\u1eddi khai thu\u1ebf ch\u01b0a k\u00ea khai t\u1edd khai h\u1ea3i quan m\u1edbi, n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan nh\u01b0ng t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu h\u1ed3i n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi khai thu\u1ebf;<\/span><\/p>

a.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan b\u1ecb c\u01a1 quan h\u1ea3i quan k\u00ea bi\u00ean, b\u00e1n \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf trong l\u0129nh v\u1ef1c h\u1ea3i quan, h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf b\u1ecb k\u00ea bi\u00ean, b\u00e1n \u0111\u1ea5u gi\u00e1 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 c\u00f3 ngh\u0129a v\u1ee5 tr\u00edch n\u1ed9p ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb ti\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ecb k\u00ea bi\u00ean, b\u00e1n \u0111\u1ea5u gi\u00e1 cho c\u01a1 quan h\u1ea3i quan;<\/span><\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1ee7y quy\u1ec1n, ng\u01b0\u1eddi b\u1ea3o l\u00e3nh, ng\u01b0\u1eddi n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m o kho\u1ea3n 2 \u0110i\u1ec1u 37 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh t\u1ea1m \u0111\u00ecnh ch\u1ec9 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>

<\/a>7. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u00ecnh t\u1ef1 \u1ea5n \u0111\u1ecbnh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>

<\/a>Ch\u01b0\u01a1ng III<\/span><\/b><\/p>

<\/a>KHAI V\u00c0 N\u1ed8P THU\u1ebe, KHO\u1ea2N THU KH\u00c1C \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG KINH DOANH TR\u00caN N\u1ec0N T\u1ea2NG TH\u01af\u01a0NG M\u1ea0I \u0110I\u1ec6N T\u1eec, N\u1ec0N T\u1ea2NG S\u1ed0 KH\u00c1C (SAU \u0110\u00c2Y G\u1eccI L\u00c0 N\u1ec0N T\u1ea2NG TH\u01af\u01a0NG M\u1ea0I \u0110I\u1ec6N T\u1eec)<\/span><\/b><\/p>

<\/a>M\u1ee5c 1. KHAI, N\u1ed8P THU\u1ebe, KHO\u1ea2N THU KH\u00c1C C\u1ee6A T\u1ed4 CH\u1ee8C N\u01af\u1edaC NGO\u00c0I, C\u00c1 NH\u00c2N KH\u00d4NG C\u01af TR\u00da C\u00d3 HO\u1ea0T \u0110\u1ed8NG KINH DOANH TR\u00caN N\u1ec0N T\u1ea2NG TH\u01af\u01a0NG M\u1ea0I \u0110I\u1ec6N T\u1eec V\u00c0 D\u1ecaCH V\u1ee4 KH\u00c1C<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u 40. Tr\u1ef1c ti\u1ebfp khai, t\u00ednh, n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>

<\/a>1. \u0110\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf:<\/span><\/p>

a) T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m c\u1ea3 ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 \u1edf n\u01b0\u1edbc ngo\u00e0i) c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i) th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>

Tr\u01b0\u1eddng h\u1ee3p ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y;<\/span><\/p>

<\/a>b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>

c) Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>

d) \u0110i\u1ec1u ki\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/p>

\u0111) Khi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n nh\u1eadn thanh to\u00e1n c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><\/p>

\u0111.1) T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i kho\u1ea3n thanh to\u00e1n, v\u00ed \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c nh\u1eadn thanh to\u00e1n kh\u00e1c m\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng \u0111\u1ec3 nh\u1eadn ti\u1ec1n thanh to\u00e1n t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c t\u1eeb ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>

\u0111.2) Th\u00f4ng tin khai b\u00e1o bao g\u1ed3m: t\u00ean t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n; qu\u1ed1c gia n\u01a1i m\u1edf t\u00e0i kho\u1ea3n; s\u1ed1 t\u00e0i kho\u1ea3n ho\u1eb7c m\u00e3 \u0111\u1ecbnh danh t\u00e0i kho\u1ea3n; t\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n; lo\u1ea1i ti\u1ec1n t\u1ec7 c\u1ee7a t\u00e0i kho\u1ea3n.<\/span><\/p>

<\/a>2. Khai thu\u1ebf, t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf:<\/p>

a) Khai thu\u1ebf, n\u1ed9p thu\u1ebf:<\/p>

a.1) \u0110\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u1eddng xuy\u00ean: th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf theo th\u00e1ng;<\/p>

a.2) \u0110\u1ed1i v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean: th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam;<\/p>

b) Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>

c) Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 k\u00ea khai thu\u1ebf, t\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>

c.1) C\u00e1c lo\u1ea1i th\u00f4ng tin \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam g\u1ed3m: th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, th\u00f4ng tin t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i; th\u00f4ng tin v\u1ec1 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (th\u00f4ng tin \u0111\u1ecba ch\u1ec9 thanh to\u00e1n, \u0111\u1ecba ch\u1ec9 giao h\u00e0ng, \u0111\u1ecba ch\u1ec9 nh\u00e0 ho\u1eb7c c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng khai b\u00e1o v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i); th\u00f4ng tin v\u1ec1 truy c\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (th\u00f4ng tin v\u1ec1 m\u00e3 v\u00f9ng \u0111i\u1ec7n tho\u1ea1i qu\u1ed1c gia c\u1ee7a th\u1ebb SIM, \u0111\u1ecba ch\u1ec9 IP, v\u1ecb tr\u00ed \u0111\u01b0\u1eddng d\u00e2y \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh ho\u1eb7c c\u00e1c th\u00f4ng tin t\u01b0\u01a1ng t\u1ef1 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng);<\/p>

c.2) Khi x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 k\u00ea khai thu\u1ebf, t\u00ednh thu\u1ebf, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n s\u1eed d\u1ee5ng 02 th\u00f4ng tin kh\u00f4ng m\u00e2u thu\u1eabn nhau bao g\u1ed3m m\u1ed9t th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u00e0 m\u1ed9t th\u00f4ng tin v\u1ec1 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa ho\u1eb7c th\u00f4ng tin v\u1ec1 truy c\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam n\u00eau tr\u00ean. Trong tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c thanh to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c ho\u1eb7c m\u00e2u thu\u1eabn v\u1edbi th\u00f4ng tin c\u00f2n l\u1ea1i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng 02 th\u00f4ng tin kh\u00f4ng m\u00e2u thu\u1eabn nhau bao g\u1ed3m m\u1ed9t th\u00f4ng tin v\u1ec1 t\u00ecnh tr\u1ea1ng c\u01b0 tr\u00fa v\u00e0 m\u1ed9t th\u00f4ng tin v\u1ec1 truy c\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam;<\/p>

<\/a>d) Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf, x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba (kh\u00f4ng bao g\u1ed3m ho\u00e0n thu\u1ebf): nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n khai thu\u1ebf tr\u1ef1c ti\u1ebfp t\u1ea1i H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, s\u1eed d\u1ee5ng m\u00e3 x\u00e1c th\u1ef1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd c\u1ea5p v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai thu\u1ebf \u0111i\u1ec7n t\u1eed, h\u1ed3 s\u01a1 khai b\u1ed5 sung, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

\u0111) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

e) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i:<\/p>

a) Ph\u1ea3i l\u01b0u tr\u1eef c\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra c\u1ee7a c\u01a1 quan thu\u1ebf;<\/p>

b) R\u00e0 so\u00e1t, x\u00e1c nh\u1eadn t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a th\u00f4ng tin t\u00e0i kho\u1ea3n nh\u1eadn thanh to\u00e1n \u0111\u00e3 khai b\u00e1o khi c\u00f3 thay \u0111\u1ed5i. Vi\u1ec7c x\u00e1c nh\u1eadn th\u00f4ng tin r\u00e0 so\u00e1t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf c\u00f9ng th\u1eddi \u0111i\u1ec3m v\u1edbi k\u1ef3 khai thu\u1ebf th\u00e1ng 12. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thay \u0111\u1ed5i, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i x\u00e1c nh\u1eadn th\u00f4ng tin.<\/p>

<\/a>4. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>5. Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng v\u00e0 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf (n\u1ebfu c\u00f3) cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam; nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i t\u1ef1 k\u00ea khai, t\u1ef1 n\u1ed9p, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/p>

<\/a>\u0110i\u1ec1u 41. \u1ee6y quy\u1ec1n th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf, n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i<\/b><\/p>

<\/a>1. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111\u1ea1i l\u00fd thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) th\u00ec b\u00ean \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i nh\u01b0 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u00a0<\/a>Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>2. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd thu\u1ebf, k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u00e0 chuy\u1ec3n sang \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, \u0111\u1ea1i l\u00fd thu\u1ebf k\u00ea khai thu\u1ebf, n\u1ed9p thay thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>\u0110i\u1ec1u 42. Tr\u1ef1c ti\u1ebfp khai thu\u1ebf, t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n<\/b><\/p>

<\/a>1. \u0110\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf:<\/p>

a) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa s\u1eed d\u1ee5ng \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed ch\u00ednh th\u1ee9c giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u00f9ng v\u1edbi \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u th\u00f4ng qua h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u1ef1c hi\u1ec7n vi\u1ec7c thay \u0111\u1ed5i th\u00f4ng tin th\u00f4ng qua h\u1ed3 s\u01a1 khai thu\u1ebf; c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

c) Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>2. Khai thu\u1ebf, t\u00ednh thu\u1ebf, n\u1ed9p thu\u1ebf:<\/p>

a) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa th\u1ef1c hi\u1ec7n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

b) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf;<\/p>

c) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>3. H\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>M\u1ee5c 2. PH\u1ea0M VI TR\u00c1CH NHI\u1ec6M, C\u00c1CH TH\u1ee8C KH\u1ea4U TR\u1eea, KHAI THAY V\u00c0 N\u1ed8P THAY S\u1ed0 THU\u1ebe \u0110\u00c3 KH\u1ea4U TR\u1eea C\u1ee6A CH\u1ee6 QU\u1ea2N N\u1ec0N T\u1ea2NG TH\u01af\u01a0NG M\u1ea0I \u0110I\u1ec6N T\u1eec C\u00d3 CH\u1ee8C N\u0102NG \u0110\u1eb6T H\u00c0NG TR\u1ef0C TUY\u1ebeN V\u00c0 CH\u1ee8C N\u0102NG THANH TO\u00c1N, T\u1ed4 CH\u1ee8C KINH DOANH T\u1ea0I VI\u1ec6T NAM C\u00d3 HO\u1ea0T \u0110\u1ed8NG KINH T\u1ebe S\u1ed0 KH\u00c1C; QUY\u1ec0N V\u00c0 TR\u00c1CH NHI\u1ec6M C\u1ee6A H\u1ed8, C\u00c1 NH\u00c2N C\u00d3 HO\u1ea0T \u0110\u1ed8NG KINH DOANH TR\u00caN N\u1ec0N T\u1ea2NG TH\u01af\u01a0NG M\u1ea0I \u0110I\u1ec6N T\u1eec<\/b><\/p>

<\/a>\u0110i\u1ec1u 43. Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/p>

<\/a>1. Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n (trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc), bao g\u1ed3m ch\u1ee7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng ho\u1eb7c t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c thay m\u1eb7t ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n chi tr\u1ea3 thu nh\u1eadp cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh t\u1eeb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thay v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh nh\u01b0 sau:<\/p>

a) Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh doanh thu \u1edf trong n\u01b0\u1edbc c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/p>

b) Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/p>

b.1) Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh doanh thu trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/p>

b.2) Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh doanh thu trong n\u01b0\u1edbc c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>

<\/a>2. Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 ch\u1ee9c n\u0103ng thanh to\u00e1n (trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc) th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi t\u1eebng giao d\u1ecbch cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh doanh thu t\u1ea1i Vi\u1ec7t Nam c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>

Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb, khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u00ec kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf.<\/p>

<\/a>3. T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u1ed1i v\u1edbi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>

b) Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

c) Kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 44 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>4. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n v\u00e0 ch\u1ee9c n\u0103ng \u0111\u1eb7t h\u00e0ng tr\u1ef1c tuy\u1ebfn th\u00ec th\u00f4ng b\u00e1o b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed cho ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u1ec3 kh\u00f4ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00f9ng giao d\u1ecbch \u0111\u00f3.<\/p>

Th\u00f4ng b\u00e1o ph\u1ea3i c\u00f3 th\u00f4ng tin x\u00e1c \u0111\u1ecbnh giao d\u1ecbch \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, n\u1ed9p thay, g\u1ed3m: m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 kh\u1ea5u tr\u1eeb, m\u00e3 giao d\u1ecbch ho\u1eb7c m\u00e3 \u0111\u01a1n h\u00e0ng, gi\u00e1 tr\u1ecb giao d\u1ecbch, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay v\u00e0 th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam v\u00e0 ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef th\u00f4ng tin, ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u.<\/p>

<\/a>\u0110i\u1ec1u 44. Th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb<\/b><\/p>

<\/a>1. Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb:<\/p>

a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 43 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa;<\/p>

b) \u0110\u1ed1i v\u1edbi ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c nh\u1eadn giao d\u1ecbch th\u00e0nh c\u00f4ng v\u00e0 ch\u1ea5p nh\u1eadn thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a n\u1ec1n t\u1ea3ng.<\/p>

<\/a>2. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb:<\/p>

a) S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) thu\u1ebf su\u1ea5t tr\u00ean doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. Trong \u0111\u00f3:<\/p>

a.1) T\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>

a.2) Doanh thu ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng do t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam chi tr\u1ea3 ho\u1eb7c ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng thu h\u1ed9;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam, ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao d\u1ecbch ph\u00e1t sinh doanh thu t\u1eeb n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 h\u00e0ng h\u00f3a hay d\u1ecbch v\u1ee5 ho\u1eb7c lo\u1ea1i d\u1ecbch v\u1ee5 tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 th\u00f4ng tin s\u1eb5n c\u00f3 th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb th\u1ef1c hi\u1ec7n theo m\u1ee9c t\u1ef7 l\u1ec7 % thu\u1ebf su\u1ea5t cao nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>

<\/a>\u0110i\u1ec1u 45. \u0110\u0103ng k\u00fd thu\u1ebf, c\u00e1ch th\u1ee9c k\u00ea khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb<\/b><\/p>

<\/a>1. \u0110\u0103ng k\u00fd giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf:<\/p>

<\/a>a) Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf trong n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf s\u1ed1 kh\u00e1c th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ri\u00eang cho vi\u1ec7c khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/p>

b) Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u1edf n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p v\u00e0 t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0\u0111\u1ec3 khai v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb.<\/p>

<\/a>2. Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo th\u00e1ng.<\/p>

\u0110\u1ed1i v\u1edbi giao d\u1ecbch b\u1ecb h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay c\u1ee7a giao d\u1ecbch b\u1ecb h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb, n\u1ed9p thay c\u1ee7a c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>

S\u1ed1 thu\u1ebf n\u1ed9p thay c\u1ee7a ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 sau khi b\u00f9 tr\u1eeb v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf c\u00e1c giao d\u1ecbch b\u1ecb h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (n\u1ebfu c\u00f3).<\/p>

<\/a>3. T\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh nhi\u1ec1u l\u1ea7n trong th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c khai theo th\u00e1ng.<\/p>

<\/a>4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>5. H\u1ed3 s\u01a1 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>\u0110i\u1ec1u 46. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i; quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/p>

<\/a>1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb:<\/p>

a) Th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p; l\u01b0u gi\u1eef d\u1eef li\u1ec7u giao d\u1ecbch kinh doanh, th\u00f4ng tin v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) Th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 theo th\u00f4ng tin cung c\u1ea5p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf;<\/p>

c) Cung c\u1ea5p th\u00f4ng tin kh\u00e1c v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d) Th\u1ef1c hi\u1ec7n tr\u1ea3 \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch b\u1ecb h\u1ee7y ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng;<\/p>

\u0111) Th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>

<\/a>2. Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam, c\u00f3 doanh thu t\u1eeb Vi\u1ec7t Nam ch\u01b0a \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam, ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb, k\u00ea khai, n\u1ed9p thay c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ef1c ti\u1ebfp \u0111\u0103ng k\u00fd, khai thu\u1ebf, n\u1ed9p thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; cung c\u1ea5p ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p cho ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

3. Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2026\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>

<\/a>Ch\u01b0\u01a1ng IV<\/b><\/p>

<\/a>H\u1ee2P T\u00c1C QU\u1ed0C T\u1ebe V\u1ec0 THU\u1ebe; CH\u1ebe \u0110\u1ed8 \u01afU TI\u00caN CHO NG\u01af\u1edcI N\u1ed8P THU\u1ebe; \u1ee8NG D\u1ee4NG C\u00d4NG NGH\u1ec6, D\u1eee LI\u1ec6U V\u00c0 CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 TRONG QU\u1ea2N L\u00dd THU\u1ebe<\/b><\/p>

<\/a>\u0110i\u1ec1u 47. H\u1ee3p t\u00e1c v\u00e0 h\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf<\/b><\/p>

H\u1ee3p t\u00e1c v\u00e0 h\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh thu\u1ebf kh\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0g\u1ed3m:<\/p>

<\/a>1. H\u1ed7 tr\u1ee3 thu thu\u1ebf:<\/p>

a) \u0110\u1ec1 ngh\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 thu thu\u1ebf t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf t\u1ea1i Vi\u1ec7t Nam m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n \u1edf Vi\u1ec7t Nam;<\/p>

b) Th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 thu thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam b\u1eb1ng bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c thu n\u1ee3 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a Vi\u1ec7t Nam;<\/p>

<\/a>c) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3 thu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/p>

<\/a>2. Ki\u1ec3m tra thu\u1ebf \u0111\u1ed3ng th\u1eddi theo Hi\u1ec7p \u0111\u1ecbnh \u0111a ph\u01b0\u01a1ng v\u1ec1 h\u1ed7 tr\u1ee3 h\u00e0nh ch\u00ednh thu\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 g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/p>

a) \u0110\u1ec1 ngh\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0o c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 l\u1ee3i \u00edch chung ho\u1eb7c c\u00f3 li\u00ean quan;<\/p>

b) Xem x\u00e9t th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf \u0111\u1ed3ng th\u1eddi t\u1ea1i Vi\u1ec7t Nam theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam c\u00f3 l\u1ee3i \u00edch chung ho\u1eb7c c\u00f3 li\u00ean quan;<\/p>

c) C\u01a1 quan thu\u1ebf Vi\u1ec7t Nam tham v\u1ea5n v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u00e0 quy tr\u00ecnh th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf \u0111\u1ed3ng th\u1eddi ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a m\u1ed7i n\u01b0\u1edbc.<\/p>

<\/a>\u0110i\u1ec1u 48. \u0110i\u1ec1u ki\u1ec7n, ph\u1ea1m vi, h\u00ecnh th\u1ee9c \u00e1p d\u1ee5ng v\u00e0 thu h\u1ed3i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/p>

<\/a>1. C\u00e1c h\u00ecnh th\u1ee9c \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/p>

<\/a>a) \u01afu ti\u00ean \u00e1p d\u1ee5ng quy tr\u00ecnh t\u1ef1 \u0111\u1ed9ng trong th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, bao g\u1ed3m:<\/p>

a.1) Gi\u1ea3m c\u00e1c b\u01b0\u1edbc trung gian trong quy tr\u00ecnh x\u1eed l\u00fd, ph\u00ea duy\u1ec7t n\u1ed9i b\u1ed9;<\/p>

a.2) \u0110\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n tr\u01b0\u1edbc th\u00f4ng tin trong h\u1ed3 s\u01a1 khai thu\u1ebf khi d\u1eef li\u1ec7u \u0111\u00e3 c\u00f3 trong c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf, d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, chia s\u1ebb;<\/p>

a.3) C\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf ch\u1ea5p thu\u1eadn t\u1ef1 \u0111\u1ed9ng tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng ph\u00e1t hi\u1ec7n r\u1ee7i ro trong th\u1eddi h\u1ea1n x\u1eed l\u00fd theo quy \u0111\u1ecbnh;<\/p>

<\/a>b) \u01afu ti\u00ean v\u1ec1 th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1:<\/p>

b.1) R\u00fat ng\u1eafn th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf kh\u00e1c;<\/p>

b.2) \u00c1p d\u1ee5ng ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau tr\u00ean c\u01a1 s\u1edf qu\u1ea3n l\u00fd r\u1ee7i ro;<\/p>

b.3) Th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u00e0 c\u00f3 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u00fang, \u0111\u1ee7;<\/p>

<\/a>c) \u01afu ti\u00ean v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra, gi\u00e1m s\u00e1t, bao g\u1ed3m:<\/p>

c.1) \u0110\u01b0\u1ee3c ki\u1ec3m tra, gi\u00e1m s\u00e1t t\u1eeb xa tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>

c.2) Kh\u00f4ng \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf c\u00f3 th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao;<\/p>

<\/a>d) \u01afu ti\u00ean v\u1ec1 d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/p>

d.1) \u0110\u01b0\u1ee3c h\u1ed7 tr\u1ee3 tr\u1ef1c tuy\u1ebfn v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>

d.2) \u0110\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7;<\/p>

\u0111) \u0110\u01b0\u1ee3c \u01b0u ti\u00ean khi xem x\u00e9t x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c li\u00ean quan;<\/p>

<\/a>e) \u01afu ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>

e.1) \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i th\u00f4ng tin tr\u01b0\u1edbc, trong v\u00e0 sau khi k\u00ea khai ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi c\u01a1 quan thu\u1ebf;<\/p>

e.2) \u0110\u01b0\u1ee3c \u01b0u ti\u00ean v\u1ec1 th\u1ee7 t\u1ee5c x\u1eed l\u00fd h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng th\u1ecfa thu\u1eadn x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA), th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng (MAP) v\u00e0 h\u1ed3 s\u01a1 trao \u0111\u1ed5i th\u00f4ng tin;<\/p>

e.3) \u0110\u01b0\u1ee3c c\u1ea3nh b\u00e1o r\u1ee7i ro v\u00e0 h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft;<\/p>

g) \u0110\u01b0\u1ee3c \u01b0u ti\u00ean \u00e1p d\u1ee5ng c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 n\u00e2ng cao tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>2. Ph\u1ea1m vi \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean:<\/p>

<\/a>a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, gia h\u1ea1n th\u1eddi h\u1ea1n khai thu\u1ebf, gia h\u1ea1n n\u1ed9p thu\u1ebf, x\u00e1c nh\u1eadn t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf, x\u00e1c nh\u1eadn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf kh\u00e1c theo quy tr\u00ecnh t\u1ef1 \u0111\u1ed9ng, r\u00fat g\u1ecdn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/p>

<\/a>b) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, nh\u01b0 sau:<\/p>

b.1) H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1n t\u1edd khai thu\u1ebf tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 d\u1eef li\u1ec7u k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>

b.2) \u01afu ti\u00ean x\u1eed l\u00fd tr\u01b0\u1edbc v\u00e0 r\u00fat ng\u1eafn th\u1eddi gian so v\u1edbi c\u00e1c h\u1ed3 s\u01a1 th\u00f4ng th\u01b0\u1eddng trong c\u00f9ng lo\u1ea1i th\u1ee7 t\u1ee5c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro c\u1ee7a c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro cao;<\/p>

b.3) \u01afu ti\u00ean tri\u1ec3n khai ho\u00e0n thu\u1ebf t\u1ef1 \u0111\u1ed9ng, ho\u00e0n thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf khi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 18 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 19 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b.4) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t t\u1eeb xa tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p ho\u1eb7c k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/p>

b.5) Gi\u1ea3m thi\u1ec3u y\u00eau c\u1ea7u cung c\u1ea5p c\u00e1c th\u00f4ng tin \u0111\u00e3 c\u00f3 trong h\u1ec7 th\u1ed1ng c\u1ee7a C\u01a1 quan nh\u00e0 n\u01b0\u1edbc;<\/p>

b.6) \u01afu ti\u00ean ti\u1ebfp c\u1eadn th\u00f4ng tin, d\u1eef li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c k\u1ebft qu\u1ea3 c\u1ea3nh b\u00e1o, qu\u1ea3n l\u00fd r\u1ee7i ro, qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf;<\/p>

b.7) \u01afu ti\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 qu\u1ea3n tr\u1ecb r\u1ee7i ro v\u1ec1 thu\u1ebf theo c\u00e1c Ch\u01b0\u01a1ng tr\u00ecnh tu\u00e2n th\u1ee7 t\u1ef1 nguy\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee7 \u0111\u1ed9ng k\u00ea khai, c\u1eadp nh\u1eadt th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf;<\/p>

b.8) \u01afu ti\u00ean bi\u1ec3u d\u01b0\u01a1ng, khen th\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

b.9) \u01afu ti\u00ean cung c\u1ea5p ngay d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf, c\u00e1c v\u1ea5n \u0111\u1ec1 trong th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf;<\/p>

b.10) \u01afu ti\u00ean k\u00fd k\u1ebft th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>

<\/a>c) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/p>

c.1) Th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia (n\u1ebfu c\u00f3) v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh;<\/p>

c.2) Kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>

<\/a>3. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean:<\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 k\u1ebft qu\u1ea3 x\u1ebfp h\u1ea1ng tu\u00e2n th\u1ee7 t\u1ed1t v\u00e0 x\u1ebfp h\u1ea1ng r\u1ee7i ro th\u1ea5p tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u 02 n\u0103m li\u00ean t\u1ee5c li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean;<\/p>

b) Th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu, ki\u1ec3m tra v\u00e0 ph\u00e2n t\u00edch r\u1ee7i ro theo th\u1eddi gian th\u1ef1c ho\u1eb7c \u0111\u1ecbnh k\u1ef3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin v\u00e0 vi\u1ec7c t\u1eeb ch\u1ed1i ho\u1eb7c t\u1ea1m d\u1eebng k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>

c) Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 vi\u1ec7c l\u1eadp, l\u01b0u tr\u1eef v\u00e0 truy\u1ec1n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 s\u1ed5 k\u1ebf to\u00e1n; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; d\u1eef li\u1ec7u giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf;<\/p>

d) C\u00f3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u01a1 ch\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf;<\/p>

\u0111) Th\u1ef1c hi\u1ec7n ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n Vi\u1ec7t Nam;<\/p>

e) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, ph\u1ea3i \u0111\u00e1p \u1ee9ng:<\/p>

e.1) Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 l\u1eadp, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/p>

e.2) C\u00f3 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft;<\/p>

e.3) Th\u1ef1c hi\u1ec7n minh b\u1ea1ch th\u00f4ng tin v\u00e0 h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i, cung c\u1ea5p d\u1eef li\u1ec7u.<\/p>

<\/a>4. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean nh\u01b0 sau:<\/p>

a) Vi\u1ec7c c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i v\u00e0 c\u1ea5p l\u1ea1i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ee7a ng\u00e0nh thu\u1ebf;<\/p>

b) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m d\u1eebng, thu h\u1ed3i v\u00e0 c\u1ea5p l\u1ea1i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 ph\u00e2n lo\u1ea1i r\u1ee7i ro \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn t\u00e0i kho\u1ea3n giao d\u1ecbch thu\u1ebf \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

c) 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 r\u00e0 so\u00e1t, x\u00e1c nh\u1eadn vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, theo d\u00f5i m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n h\u1ed7 tr\u1ee3, gi\u00e1m s\u00e1t vi\u1ec7c duy tr\u00ec c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh;<\/p>

d) Thi\u1ebft l\u1eadp, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u01b0u ti\u00ean nh\u1eb1m ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u00e0 c\u1ea3nh b\u00e1o s\u1edbm theo th\u1eddi gian g\u1ea7n th\u1ef1c.<\/p>

<\/a>5. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ea1m d\u1eebng, thu h\u1ed3i, c\u1ea5p l\u1ea1i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean nh\u01b0 sau:<\/p>

a) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 trong h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng tin do c\u01a1 quan thu\u1ebf thu th\u1eadp \u0111\u01b0\u1ee3c cho th\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m d\u1eebng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c r\u00e0 so\u00e1t, x\u00e1c minh;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t, x\u00e1c minh x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean ho\u1eb7c c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i vi\u1ec7c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean;<\/p>

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 b\u1ecb thu h\u1ed3i ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c xem x\u00e9t c\u1ea5p l\u1ea1i khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 v\u00e0 ph\u00e2n lo\u1ea1i r\u1ee7i ro trong h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean t\u1ef1 \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m.<\/p>

<\/a>6. Doanh nghi\u1ec7p \u01b0u ti\u00ean trong l\u0129nh v\u1ef1c h\u1ea3i quan:<\/p>

<\/a>a) Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/p>

a.1) \u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau;<\/p>

a.2) \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf cho t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a trong th\u00e1ng ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 m\u01b0\u1eddi c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/p>

a.3) Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/p>

<\/a>b) Th\u1ecfa thu\u1eadn c\u00f4ng nh\u1eadn l\u1eabn nhau v\u1ec1 doanh nghi\u1ec7p \u01b0u ti\u00ean:<\/p>

b.1) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh k\u00fd th\u1ecfa thu\u1eadn c\u00f4ng nh\u1eadn l\u1eabn nhau v\u1ec1 doanh nghi\u1ec7p \u01b0u ti\u00ean trong l\u0129nh v\u1ef1c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u00fd k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf;<\/p>

b.2) Doanh nghi\u1ec7p \u01b0u ti\u00ean c\u1ee7a n\u01b0\u1edbc c\u00f3 k\u00fd th\u1ecfa thu\u1eadn c\u00f4ng nh\u1eadn l\u1eabn nhau v\u1ec1 doanh nghi\u1ec7p \u01b0u ti\u00ean v\u1edbi Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, th\u1ee7 t\u1ee5c thu\u1ebf theo th\u1ecfa thu\u1eadn \u0111\u00e3 k\u00fd. Danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p \u01b0u ti\u00ean c\u1ee7a n\u01b0\u1edbc \u0111\u1ed1i t\u00e1c \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i th\u1ecfa thu\u1eadn.<\/p>

<\/a>\u0110i\u1ec1u 49. Nguy\u00ean t\u1eafc v\u00e0 n\u1ed9i dung \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, d\u1eef li\u1ec7u v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. Nguy\u00ean t\u1eafc \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, d\u1eef li\u1ec7u v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1:<\/p>

a) \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 s\u1ed1 hi\u1ec7n \u0111\u1ea1i, t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh nghi\u1ec7p v\u1ee5; k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u s\u1ed1 v\u1edbi c\u00e1c c\u01a1 quan t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u l\u1edbn trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf; \u00e1p d\u1ee5ng ti\u00eau chu\u1ea9n b\u1ea3o \u0111\u1ea3m an ninh m\u1ea1ng, b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u v\u00e0 quy\u1ec1n ri\u00eang t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u00ean m\u00f4i tr\u01b0\u1eddng s\u1ed1;<\/p>

b) Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc l\u1ea5y ng\u01b0\u1eddi s\u1eed d\u1ee5ng l\u00e0m trung t\u00e2m, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ph\u1ee5c v\u1ee5; b\u1ea3o \u0111\u1ea3m minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi c\u00f4ng ngh\u1ec7 s\u1ed1 nh\u1eb1m n\u00e2ng cao ni\u1ec1m tin c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng.<\/p>

<\/a>2. N\u1ed9i dung \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, d\u1eef li\u1ec7u v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1:<\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khai th\u00e1c, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 qu\u1ea3n l\u00fd \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c v\u01b0\u1edbng m\u1eafc, h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf; h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin, h\u1ed7 tr\u1ee3 thu thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf d\u1ef1a tr\u00ean qu\u1ea3n l\u00fd r\u1ee7i ro;<\/p>

b) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i s\u1ed1 to\u00e0n di\u1ec7n trong x\u1eed l\u00fd nghi\u1ec7p v\u1ee5, t\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd, cho ph\u00e9p th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro; s\u1ed1 h\u00f3a, chu\u1ea9n h\u00f3a, qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u thu\u1ebf;<\/p>

c) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khuy\u1ebfn kh\u00edch t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia ph\u00e1t tri\u1ec3n gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n \u0111\u1ea1i, cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u 50. Giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. Giao d\u1ecbch \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m: vi\u1ec7c giao d\u1ecbch trong th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh; g\u1eedi v\u0103n b\u1ea3n, th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t g\u1ed3m ng\u01b0\u1eddi cao tu\u1ed5i, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i, ng\u01b0\u1eddi c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda, m\u1ed9t c\u1eeda li\u00ean th\u00f4ng t\u1ea1i b\u1ed9 ph\u1eadn m\u1ed9t c\u1eeda v\u00e0 C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia.<\/p>

<\/a>2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c giao d\u1ecbch kh\u00e1c.<\/p>

<\/a>3. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi ti\u1ebfp nh\u1eadn, tr\u1ea3 k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, ph\u1ea3i x\u00e1c nh\u1eadn vi\u1ec7c ho\u00e0n th\u00e0nh giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, b\u1ea3o \u0111\u1ea3m quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 38 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>4. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u00eau t\u1ea1i v\u0103n b\u1ea3n, th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf \u0111i\u1ec7n t\u1eed nh\u01b0 \u0111\u1ed1i v\u1edbi v\u0103n b\u1ea3n, th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng gi\u1ea5y c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>5. H\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng trong giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb b\u1eb1ng gi\u1ea5y khi b\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u, c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi d\u1ea1ng ho\u00e0n ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt y\u00eau c\u1ea7u c\u00f3 ch\u1eef k\u00fd th\u00ec h\u1ed3 s\u01a1 thu\u1ebf, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1 h\u1ee3p ph\u00e1p.<\/p>

<\/a>6. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng danh t\u00ednh \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ecbnh danh v\u00e0 x\u00e1c th\u1ef1c \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>7. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia, H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf H\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN \u0111\u00e3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, d\u1ecbch v\u1ee5 thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. N\u1ed9i dung giao d\u1ecbch \u0111i\u1ec7n t\u1eed bao g\u1ed3m vi\u1ec7c l\u1eadp, g\u1eedi h\u1ed3 s\u01a1 thu\u1ebf \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111i\u1ec7n t\u1eed v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, v\u0103n b\u1ea3n, th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf, k\u1ebft qu\u1ea3 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>8. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf trong vi\u1ec7c ti\u1ebfp nh\u1eadn, cung c\u1ea5p, trao \u0111\u1ed5i th\u00f4ng tin v\u00e0 gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>9. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 n\u0103ng l\u1ef1c, h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt v\u00e0 gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m h\u1ec7 th\u1ed1ng th\u00f4ng tin \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng, v\u1eadn h\u00e0nh, duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, li\u00ean t\u1ee5c, an to\u00e0n, b\u1ea3o m\u1eadt.<\/p>

<\/a>10. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 51. C\u01a1 s\u1edf d\u1eef li\u1ec7u trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

1. C\u01a1 s\u1edf d\u1eef li\u1ec7u trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf (g\u1ecdi t\u1eaft l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf) g\u1ed3m th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, cung c\u1ea5p; th\u00f4ng tin nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; th\u00f4ng tin do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf thu th\u1eadp trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf; th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p; th\u00f4ng tin, d\u1eef li\u1ec7u do c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia, c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh, c\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i, c\u01a1 s\u1edf d\u1eef li\u1ec7u kh\u00e1c c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, k\u1ebft n\u1ed1i, chia s\u1ebb cho H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf; th\u00f4ng tin do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf thu th\u1eadp th\u00f4ng qua h\u1ee3p t\u00e1c qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u00e0 th\u00f4ng tin d\u1eef li\u1ec7u t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

2. Vi\u1ec7c qu\u1ea3n l\u00fd, sao l\u01b0u v\u00e0 b\u1ea3o v\u1ec7 c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

a) C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c sao l\u01b0u th\u01b0\u1eddng xuy\u00ean, l\u01b0u tr\u1eef an to\u00e0n t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef d\u1ef1 ph\u00f2ng. Vi\u1ec7c sao l\u01b0u ph\u1ea3i b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u, \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 v\u00e0 ph\u1ee5c h\u1ed3i th\u1eed nghi\u1ec7m \u0111\u1ec3 s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng khi x\u1ea3y ra s\u1ef1 c\u1ed1;<\/p>

b) C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c ph\u1ee5c h\u1ed3i trong tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u b\u1ecb ph\u00e1 h\u1ee7y, b\u1ecb t\u1ea5n c\u00f4ng m\u1ea1ng, b\u1ecb truy c\u1eadp tr\u00e1i ph\u00e9p ho\u1eb7c g\u1eb7p s\u1ef1 c\u1ed1 nghi\u00eam tr\u1ecdng kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p thi\u1ebft b\u1ecb l\u01b0u tr\u1eef d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf b\u1ecb l\u1ed7i, h\u01b0 h\u1ecfng ph\u1ea3i giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa th\u00ec ph\u1ea3i c\u00f3 c\u00e1n b\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u00e1m s\u00e1t, ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; khi thay th\u1ebf thi\u1ebft b\u1ecb l\u01b0u tr\u1eef, thi\u1ebft b\u1ecb c\u0169 ph\u1ea3i \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/p>

3. C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng, tri\u1ec3n khai h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin qua n\u1ec1n t\u1ea3ng t\u00edch h\u1ee3p, chia s\u1ebb d\u1eef li\u1ec7u qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0278\/2025\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 b\u1ea3o \u0111\u1ea3m hi\u1ec7u qu\u1ea3, an ninh, an to\u00e0n th\u00f4ng tin.<\/p>

<\/a>\u0110i\u1ec1u 52. H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf l\u00e0 h\u1ec7 th\u1ed1ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y,\u00a0<\/a>\u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c th\u00e0nh c\u00e1c ph\u00e2n h\u1ec7 theo ch\u1ee9c n\u0103ng nghi\u1ec7p v\u1ee5 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed sau:<\/p>

a) B\u1ea3o \u0111\u1ea3m ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh, li\u00ean t\u1ee5c, an to\u00e0n;<\/p>

b) C\u00f3 kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng, n\u00e2ng c\u1ea5p, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a c\u00f4ng ngh\u1ec7;<\/p>

c) C\u00f3 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i, li\u00ean th\u00f4ng, chia s\u1ebb d\u1eef li\u1ec7u v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a t\u1ed5 ch\u1ee9c, b\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

d) Tu\u00e2n th\u1ee7 khung ki\u1ebfn tr\u00fac s\u1ed1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt, chu\u1ea9n d\u1eef li\u1ec7u do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh.<\/p>

<\/a>2. Vi\u1ec7c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/p>

a) X\u00e2y d\u1ef1ng chi\u1ebfn l\u01b0\u1ee3c, ki\u1ebfn tr\u00fac t\u1ed5ng th\u1ec3, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) T\u1ed5 ch\u1ee9c kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf, x\u00e2y d\u1ef1ng, ph\u00e1t tri\u1ec3n v\u00e0 n\u00e2ng c\u1ea5p H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

c) X\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd ki\u1ebfn tr\u00fac d\u1eef li\u1ec7u; t\u1ed5 ch\u1ee9c thu th\u1eadp, t\u00edch h\u1ee3p, chu\u1ea9n h\u00f3a v\u00e0 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d) Qu\u1ea3n l\u00fd h\u1ea1 t\u1ea7ng s\u1ed1, n\u1ec1n t\u1ea3ng s\u1ed1, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 c\u00e1c ngu\u1ed3n l\u1ef1c ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

\u0111) Ban h\u00e0nh quy tr\u00ecnh, ti\u00eau chu\u1ea9n, t\u1ed5 ch\u1ee9c ngu\u1ed3n l\u1ef1c ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, khai th\u00e1c v\u00e0 ph\u00e1t tri\u1ec3n h\u1ec7 th\u1ed1ng;<\/p>

e) C\u00e1c n\u1ed9i dung qu\u1ea3n l\u00fd kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>3. Vi\u1ec7c v\u1eadn h\u00e0nh H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/p>

a) T\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh, gi\u00e1m s\u00e1t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin, trung t\u00e2m d\u1eef li\u1ec7u v\u00e0 c\u00e1c n\u1ec1n t\u1ea3ng k\u1ef9 thu\u1eadt ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) L\u01b0u tr\u1eef, sao l\u01b0u, d\u1ef1 ph\u00f2ng, \u0111\u1ed3ng b\u1ed9 v\u00e0 ph\u1ee5c h\u1ed3i d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

c) B\u1ea3o tr\u00ec, hi\u1ec7u ch\u1ec9nh, n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d) B\u1ea3o \u0111\u1ea3m an ninh m\u1ea1ng, an to\u00e0n th\u00f4ng tin v\u00e0 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

\u0111) Khai th\u00e1c, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u v\u00e0 h\u1ec7 th\u1ed1ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

e) C\u00e1c n\u1ed9i dung v\u1eadn h\u00e0nh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>4. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c v\u1eadn h\u00e0nh H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c t\u1ea1o l\u1eadp, ban h\u00e0nh v\u0103n b\u1ea3n, th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thi\u1ebft l\u1eadp, ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o, quy tr\u00ecnh nghi\u1ec7p v\u1ee5 v\u00e0 ti\u00eau ch\u00ed x\u1eed l\u00fd; b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd do h\u1ec7 th\u1ed1ng t\u1ea1o l\u1eadp; ghi nh\u1eadn, l\u01b0u tr\u1eef l\u1ecbch s\u1eed x\u1eed l\u00fd; gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng.<\/p>

<\/a>5. Nguy\u00ean t\u1eafc x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) Vi\u1ec7c ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf, ban h\u00e0nh th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u, th\u00f4ng tin h\u1ee3p ph\u00e1p \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i quy\u1ebft;<\/p>

b) H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m ghi nh\u1eadn, l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 qu\u00e1 tr\u00ecnh x\u1eed l\u00fd, cho ph\u00e9p truy v\u1ebft, \u0111\u1ed1i chi\u1ebfu v\u00e0 cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 ki\u1ec3m tra, thanh tra v\u00e0 gi\u1ea3i tr\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

c) C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u c\u00f3 tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, d\u1eef li\u1ec7u do m\u00ecnh cung c\u1ea5p; c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c ki\u1ec3m so\u00e1t, khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh. C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf khi th\u1ef1c hi\u1ec7n x\u1eed l\u00fd h\u1ed3 s\u01a1 thu\u1ebf, ban h\u00e0nh th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u, th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh v\u00e0 theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan; kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi n\u1ed9i dung c\u1ee7a th\u00f4ng tin, d\u1eef li\u1ec7u do c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c cung c\u1ea5p \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/p>

<\/a>6. B\u1ed9 T\u00e0i ch\u00ednh x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p, cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u v\u00e0 b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3.<\/p>

<\/a>\u0110i\u1ec1u 53. Y\u00eau c\u1ea7u c\u1ee7a thu th\u1eadp, c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

1. C\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c thu th\u1eadp, c\u1eadp nh\u1eadt v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u; c\u00f3 ngu\u1ed3n x\u00e1c th\u1ef1c h\u1ee3p ph\u00e1p, ph\u1ea3n \u00e1nh \u0111\u00fang hi\u1ec7n tr\u1ea1ng v\u1ec1 ph\u00e1p l\u00fd; \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin, \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh.<\/p>

2. Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin \u0111\u01b0\u1ee3c thu th\u1eadp t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau m\u00e0 kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1ec1 n\u1ed9i dung th\u00f4ng tin th\u00ec khi thu th\u1eadp th\u00f4ng tin, c\u01a1 quan, t\u1ed5 ch\u1ee9c cung c\u1ea5p th\u00f4ng tin c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c minh t\u00ednh ph\u00e1p l\u00fd c\u1ee7a c\u00e1c th\u00f4ng tin \u0111\u00f3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung th\u00f4ng tin.<\/p>

3. C\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c thu th\u1eadp, c\u1eadp nh\u1eadt v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7, c\u00e1c l\u1ea7n c\u1eadp nh\u1eadt, thay \u0111\u1ed5i, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c n\u1ed9i dung, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n. M\u1ecdi b\u1ea3n ghi d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c l\u01b0u v\u1ebft truy c\u1eadp, ch\u1ec9nh s\u1eeda, c\u1eadp nh\u1eadt, \u0111\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng truy xu\u1ea5t l\u1ecbch s\u1eed thay \u0111\u1ed5i v\u00e0 bi\u1ebfn \u0111\u1ed9ng d\u1eef li\u1ec7u.<\/p>

<\/a>\u0110i\u1ec1u 54. B\u1ea3o \u0111\u1ea3m an to\u00e0n th\u00f4ng tin v\u00e0 qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f4ng ngh\u1ec7<\/b><\/p>

<\/a>1. C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f4ng ngh\u1ec7 th\u00f4ng tin theo nguy\u00ean t\u1eafc ch\u1ee7 \u0111\u1ed9ng, to\u00e0n di\u1ec7n v\u00e0 th\u01b0\u1eddng xuy\u00ean; \u0111\u1ea3m b\u1ea3o nh\u1eadn di\u1ec7n, \u0111\u00e1nh gi\u00e1, ki\u1ec3m so\u00e1t v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi c\u00e1c r\u1ee7i ro ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng, v\u1eadn h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/p>

<\/a>2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>

a) Thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f4ng ngh\u1ec7 \u0111\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, bao g\u1ed3m quy tr\u00ecnh nh\u1eadn di\u1ec7n, ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1, gi\u00e1m s\u00e1t v\u00e0 x\u1eed l\u00fd r\u1ee7i ro;<\/p>

b) Ban h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 k\u1ebf ho\u1ea1ch ph\u00f2ng ng\u1eeba, gi\u1ea3m thi\u1ec3u r\u1ee7i ro c\u00f4ng ngh\u1ec7, \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c v\u00e0 an to\u00e0n c\u1ee7a h\u1ec7 th\u1ed1ng;<\/p>

c) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 b\u1ea3o m\u1eadt v\u00e0 an to\u00e0n h\u1ec7 th\u1ed1ng t\u1ed1i thi\u1ec3u m\u1ed9t l\u1ea7n\/n\u0103m ho\u1eb7c khi c\u00f3 thay \u0111\u1ed5i l\u1edbn v\u1ec1 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt;<\/p>

d) L\u1eadp ph\u01b0\u01a1ng \u00e1n d\u1ef1 ph\u00f2ng, kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1 v\u00e0 di\u1ec5n t\u1eadp \u0111\u1ecbnh k\u1ef3;<\/p>

\u0111) L\u01b0u tr\u1eef h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f4ng ngh\u1ec7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra, gi\u00e1m s\u00e1t.<\/p>

<\/a>3. C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro c\u00f4ng ngh\u1ec7, x\u1eed l\u00fd s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt v\u00e0 tham gia x\u00e2y d\u1ef1ng, ho\u00e0n thi\u1ec7n c\u01a1 ch\u1ebf ph\u1ed1i h\u1ee3p, ph\u01b0\u01a1ng \u00e1n \u1ee9ng ph\u00f3 s\u1ef1 c\u1ed1 li\u00ean ng\u00e0nh theo y\u00eau c\u1ea7u.<\/p>

<\/a>4. Khi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ph\u00e1t sinh s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt d\u1eabn \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 36 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn s\u1ef1 c\u1ed1 v\u00e0 th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf, trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n ngay khi H\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1, x\u00e1c \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m x\u1ea3y ra s\u1ef1 c\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ec7 th\u1ed1ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng;<\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn n\u1ed9p h\u1ed3 s\u01a1, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed sau khi h\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c ho\u1eb7c n\u1ed9p b\u1eb1ng h\u00ecnh th\u1ee9c tr\u1ef1c ti\u1ebfp, qua b\u01b0u ch\u00ednh.<\/p>

<\/a>5. Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n ph\u00e1t sinh s\u1ef1 c\u1ed1 k\u1ef9 thu\u1eadt th\u00ec \u0111\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n h\u1ec7 th\u1ed1ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a \u0111\u01a1n v\u1ecb v\u1ec1 th\u1eddi \u0111i\u1ec3m s\u1ef1 c\u1ed1 c\u1ee7a h\u1ec7 th\u1ed1ng, th\u1eddi \u0111i\u1ec3m h\u1ec7 th\u1ed1ng ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng; \u0111\u1ed3ng th\u1eddi g\u1eedi th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ngay trong ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 ph\u1ed1i h\u1ee3p, h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi.<\/p>

<\/a>6. Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf t\u1ef1 \u0111\u1ed9ng ban h\u00e0nh th\u00f4ng b\u00e1o, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c k\u1ebft qu\u1ea3 x\u1eed l\u00fd thu\u1ebf kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt do l\u1ed7i k\u1ef9 thu\u1eadt, l\u1ed7i d\u1eef li\u1ec7u ho\u1eb7c l\u1ed7i h\u1ec7 th\u1ed1ng, th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m thu h\u1ed3i, h\u1ee7y b\u1ecf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 ph\u00e1t sinh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ph\u1ed1i h\u1ee3p kh\u1eafc ph\u1ee5c c\u00e1c sai s\u00f3t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ee3i d\u1ee5ng s\u1ef1 c\u1ed1 \u0111\u1ec3 tr\u1ee5c l\u1ee3i th\u00ec ph\u1ea3i b\u1ed3i th\u01b0\u1eddng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>7. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn kho\u1ea3n 4, 5 v\u00e0 6 \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 55. Nguy\u00ean t\u1eafc k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u<\/b><\/p>

<\/a>1. Vi\u1ec7c k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u th\u00f4ng tin, d\u1eef li\u1ec7u v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u00fang ph\u1ea1m vi v\u00e0 th\u1ea9m quy\u1ec1n.<\/p>

<\/a>2. Vi\u1ec7c cung c\u1ea5p, chia s\u1ebb, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eb1m ph\u1ee5c v\u1ee5 vi\u1ec7c: x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7, qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf; ph\u00f2ng, ch\u1ed1ng th\u1ea5t thu thu\u1ebf; th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>3. Vi\u1ec7c cung c\u1ea5p, chia s\u1ebb, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u ph\u1ea3i b\u1ea3o \u0111\u1ea3m: ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>,\u00a0Lu\u1eadt D\u1eef li\u1ec7u<\/a>,\u00a0<\/a>ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n, an to\u00e0n th\u00f4ng tin, an ninh m\u1ea1ng v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan; b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc chia s\u1ebb m\u1ed9t l\u1ea7n, s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n, \u01b0u ti\u00ean khai th\u00e1c d\u1eef li\u1ec7u t\u1eeb c\u00e1c c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh; b\u1ea3o \u0111\u1ea3m t\u00ednh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c, c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1ed1i so\u00e1t v\u00e0 truy v\u1ebft d\u1eef li\u1ec7u.<\/p>

<\/a>4. B\u1ea3o \u0111\u1ea3m b\u1ea3o m\u1eadt, an ninh, an to\u00e0n th\u00f4ng tin, b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n khi k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf. T\u1ea5t c\u1ea3 ho\u1ea1t \u0111\u1ed9ng k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng qua n\u1ec1n t\u1ea3ng t\u00edch h\u1ee3p, chia s\u1ebb d\u1eef li\u1ec7u s\u1ed1 ng\u00e0nh t\u00e0i ch\u00ednh v\u00e0 n\u1ec1n t\u1ea3ng t\u00edch h\u1ee3p, chia s\u1ebb d\u1eef li\u1ec7u qu\u1ed1c gia.<\/p>

<\/a>5. Vi\u1ec7c k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 Khung ki\u1ebfn tr\u00fac s\u1ed1 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong k\u1ebft n\u1ed1i, chia s\u1ebb v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh; b\u1ea3o \u0111\u1ea3m an to\u00e0n th\u00f4ng tin t\u1ed1i thi\u1ec3u c\u1ea5p \u0111\u1ed9 3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o \u0111\u1ea3m an to\u00e0n h\u1ec7 th\u1ed1ng th\u00f4ng tin theo c\u1ea5p \u0111\u1ed9 khi k\u1ebft n\u1ed1i ch\u00ednh th\u1ee9c.<\/p>

<\/a>6. B\u1ed9 T\u00e0i ch\u00ednh t\u1eeb ch\u1ed1i ho\u1eb7c t\u1ea1m ng\u1eebng k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

a) H\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u1ec1 ngh\u1ecb k\u1ebft n\u1ed1i kh\u00f4ng b\u1ea3o \u0111\u1ea3m ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y;<\/p>

b) C\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng truy c\u1eadp tr\u00e1i ph\u00e9p, l\u00e0m thay \u0111\u1ed5i, x\u00f3a, h\u1ee7y, ph\u00e1t t\u00e1n th\u00f4ng tin trong H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

c) C\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin, b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n ho\u1eb7c n\u1ed9i dung \u0111\u00e3 th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/p>

d) C\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng truy c\u1eadp d\u1eabn \u0111\u1ebfn qu\u00e1 t\u1ea3i, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>7. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin, t\u1eeb ch\u1ed1i ho\u1eb7c t\u1ea1m ng\u1eebng k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 T-VAN, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c kh\u00e1c v\u00e0 th\u1ee7 t\u1ee5c cung c\u1ea5p c\u00e1c th\u00f4ng tin kh\u00f4ng thu\u1ed9c ph\u1ea1m vi cung c\u1ea5p th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 58, 60 v\u00e0 61 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 56. H\u00ecnh th\u1ee9c k\u1ebft n\u1ed1i, chia s\u1ebb, th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u<\/b><\/p>

1. H\u00ecnh th\u1ee9c k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua m\u1ea1ng vi\u1ec5n th\u00f4ng, m\u1ea1ng Internet, m\u1ea1ng m\u00e1y t\u00ednh, h\u1ec7 th\u1ed1ng th\u00f4ng tin theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, k\u1ebft n\u1ed1i v\u00e0 chia s\u1ebb d\u1eef li\u1ec7u s\u1ed1 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. Ph\u01b0\u01a1ng th\u1ee9c k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u b\u1eaft bu\u1ed9c g\u1ed3m:<\/p>

a) H\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan s\u1eed d\u1ee5ng, khai th\u00e1c d\u1eef li\u1ec7u k\u1ebft n\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan chia s\u1ebb d\u1eef li\u1ec7u \u0111\u1ec3 truy v\u1ea5n d\u1eef li\u1ec7u th\u00f4ng qua n\u1ec1n t\u1ea3ng chia s\u1ebb, \u0111i\u1ec1u ph\u1ed1i d\u1eef li\u1ec7u, n\u1ec1n t\u1ea3ng chia s\u1ebb, \u0111i\u1ec1u ph\u1ed1i d\u1eef li\u1ec7u th\u1ef1c hi\u1ec7n x\u00e1c th\u1ef1c v\u00e0 ph\u00e2n quy\u1ec1n trao \u0111\u1ed5i d\u1eef li\u1ec7u gi\u1eefa hai b\u00ean;<\/p>

b) H\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan chia s\u1ebb d\u1eef li\u1ec7u \u0111\u1ed3ng b\u1ed9 m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a m\u00ecnh sang h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan s\u1eed d\u1ee5ng, khai th\u00e1c d\u1eef li\u1ec7u th\u00f4ng qua n\u1ec1n t\u1ea3ng chia s\u1ebb, \u0111i\u1ec1u ph\u1ed1i d\u1eef li\u1ec7u;<\/p>

c) H\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a c\u01a1 quan chia s\u1ebb d\u1eef li\u1ec7u \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u l\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1ed5ng h\u1ee3p qu\u1ed1c gia th\u00f4ng qua n\u1ec1n t\u1ea3ng chia s\u1ebb, \u0111i\u1ec1u ph\u1ed1i d\u1eef li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ph\u1ed1i cho c\u01a1 quan s\u1eed d\u1ee5ng, khai th\u00e1c d\u1eef li\u1ec7u;<\/p>

d) Chia s\u1ebb d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u00f3ng g\u00f3i v\u00e0 l\u01b0u gi\u1eef tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n l\u01b0u tr\u1eef th\u00f4ng tin.<\/p>

2. Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3, theo th\u1ecfa thu\u1eadn h\u1ee3p t\u00e1c k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>Ch\u01b0\u01a1ng V<\/b><\/b><\/p>

<\/a>QUY\u1ec0N, NGH\u0128A V\u1ee4, NHI\u1ec6M V\u1ee4, QUY\u1ec0N H\u1ea0N C\u1ee6A C\u00c1C B\u00caN LI\u00caN QUAN TRONG QU\u1ea2N L\u00dd THU\u1ebe<\/b><\/p>

<\/a>\u0110i\u1ec1u 57. Nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. Nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd kho\u1ea3n thu v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n nh\u1eadn ph\u00e2n b\u1ed5 thu\u1ebf th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>

<\/a>2. Nhi\u1ec7m v\u1ee5 c\u1ee7a c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) C\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m n kho\u1ea3n 1 \u0110i\u1ec1u 38 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

b) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i thu, \u0111\u00e3 thu, mi\u1ec5n, gi\u1ea3m, x\u00f3a n\u1ee3, ho\u00e0n tr\u1ea3 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m k kho\u1ea3n 1 \u0110i\u1ec1u 38 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

c) H\u01b0\u1edbng d\u1eabn, gi\u1ea3i th\u00edch ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh, th\u1ed1ng nh\u1ea5t, kh\u00f4ng \u0111\u1eb7t ra th\u1ee7 t\u1ee5c, \u0111i\u1ec1u ki\u1ec7n, ngh\u0129a v\u1ee5 ngo\u00e0i quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

d) Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng tin trong ph\u1ea1m vi, \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee5c \u0111\u00edch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

\u0111) Tu\u00e2n th\u1ee7 quy t\u1eafc \u0111\u1ea1o \u0111\u1ee9c c\u00f4ng v\u1ee5, kh\u00f4ng \u0111\u01b0\u1ee3c l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u1ec3 g\u00e2y phi\u1ec1n h\u00e0, s\u00e1ch nhi\u1ec5u, tr\u1ee5c l\u1ee3i; kh\u00f4ng \u0111\u01b0\u1ee3c can thi\u1ec7p tr\u00e1i ph\u00e1p lu\u1eadt v\u00e0o vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u 58. Nhi\u1ec7m v\u1ee5, tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c c\u01a1 quan ki\u1ec3m tra, gi\u00e1m s\u00e1t, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p trong qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c c\u01a1 quan ki\u1ec3m tra, gi\u00e1m s\u00e1t, M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p trong qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 v\u00e0 quy\u1ec1n h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 39 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/p>

<\/a>a) H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n, x\u1eed l\u00fd h\u1ed3 s\u01a1 \u00e1p d\u1ee5ng c\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf kh\u00e1c, th\u1ee7 t\u1ee5c th\u1ecfa thu\u1eadn song ph\u01b0\u01a1ng, \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft;<\/p>

<\/a>b) Ban h\u00e0nh c\u00e1c m\u1eabu v\u0103n b\u1ea3n th\u00f4ng b\u00e1o ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

<\/a>3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c trong qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

<\/a>a) Ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh trong vi\u1ec7c tri\u1ec3n khai ch\u00ednh s\u00e1ch thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 39 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

<\/a>b) \u0110\u1ed1i v\u1edbi c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf (kh\u00f4ng ph\u1ea3i l\u00e0 Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n) c\u00f3 quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf: c\u01a1 quan \u0111\u1ec1 xu\u1ea5t k\u00fd k\u1ebft, gia nh\u1eadp ho\u1eb7c ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c nh\u1eadn hi\u1ec7u l\u1ef1c c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf tr\u00ean v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u1eabu do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf;<\/p>

<\/a>c) R\u00e0 so\u00e1t, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i tu\u00e2n theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf;<\/p>

<\/a>d) Cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd theo c\u00e1c n\u1ed9i dung, ph\u1ea1m vi th\u00f4ng tin:<\/p>

d.1) B\u1ed9 X\u00e2y d\u1ef1ng: th\u00f4ng tin v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 s\u1edf h\u1eefu nh\u00e0 \u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh; th\u00f4ng tin v\u1ec1 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch; th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.2) B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng: th\u00f4ng tin v\u1ec1 s\u1eed d\u1ee5ng \u0111\u1ea5t; th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu li\u00ean quan \u0111\u1ebfn \u0111\u1ea5t \u0111ai, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; th\u00f4ng tin v\u1ec1 gi\u1ea5y ph\u00e9p khai th\u00e1c t\u00e0i nguy\u00ean; th\u00f4ng tin v\u1ec1 s\u1ea3n l\u01b0\u1ee3ng khai th\u00e1c theo t\u1eebng gi\u1ea5y ph\u00e9p trong n\u0103m; c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.3) B\u1ed9 C\u00f4ng an: th\u00f4ng tin li\u00ean quan \u0111\u1ebfn \u0111\u1ea5u tranh ph\u00f2ng, ch\u1ed1ng t\u1ed9i ph\u1ea1m v\u1ec1 thu\u1ebf; th\u00f4ng tin \u0111\u1ecbnh danh, th\u00f4ng tin c\u01b0 tr\u00fa, th\u00f4ng tin xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh v\u00e0 th\u00f4ng tin \u0111\u0103ng k\u00fd, qu\u1ea3n l\u00fd ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.4) B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng: th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; th\u00f4ng tin \u0111\u0103ng k\u00fd, c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; th\u00f4ng tin qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u1ec1 ph\u00f2ng, ch\u1ed1ng v\u00e0 x\u1eed l\u00fd c\u00e1c h\u00e0nh vi bu\u00f4n l\u1eadu, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i, h\u00e0ng gi\u1ea3, h\u00e0ng c\u1ea5m, h\u00e0ng h\u00f3a kh\u00f4ng r\u00f5 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9; th\u00f4ng tin vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, \u0111o l\u01b0\u1eddng, gi\u00e1, an to\u00e0n th\u1ef1c ph\u1ea9m, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi ti\u00eau d\u00f9ng, s\u1edf h\u1eefu tr\u00ed tu\u1ec7 trong ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.5) Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam: cung c\u1ea5p, chia s\u1ebb th\u00f4ng tin v\u1ec1 vi\u1ec7c c\u1ea5p, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thu h\u1ed3i gi\u1ea5y ph\u00e9p; th\u00f4ng tin v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp, mua, b\u00e1n, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, thay \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n; ch\u1ec9 \u0111\u1ea1o, h\u01b0\u1edbng d\u1eabn ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p th\u1ef1c hi\u1ec7n cung c\u1ea5p, k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf li\u00ean quan \u0111\u1ebfn giao d\u1ecbch qua ng\u00e2n h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 theo n\u1ed9i dung, ph\u01b0\u01a1ng th\u1ee9c, chu\u1ea9n d\u1eef li\u1ec7u, t\u1ea7n su\u1ea5t, th\u1eddi h\u1ea1n do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf h\u01b0\u1edbng d\u1eabn; ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c b\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan trong vi\u1ec7c thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t c\u00e1c giao d\u1ecbch thanh to\u00e1n xuy\u00ean bi\u00ean gi\u1edbi trong th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam; cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 k\u1ecbp th\u1eddi th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft; vi\u1ec7c cung c\u1ea5p, k\u1ebft n\u1ed1i, chia s\u1ebb, khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, kh\u00f4ng y\u00eau c\u1ea7u cung c\u1ea5p tr\u00f9ng l\u1eb7p \u0111\u1ed1i v\u1edbi th\u00f4ng tin \u0111\u00e3 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, chia s\u1ebb \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan; cung c\u1ea5p c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.6) B\u1ed9 N\u1ed9i v\u1ee5: cung c\u1ea5p th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m: h\u1ecd v\u00e0 t\u00ean; qu\u1ed1c t\u1ecbch; s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; t\u00ean t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; s\u1ed1 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng, th\u1eddi h\u1ea1n c\u1ee7a gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d.7) B\u1ed9 Y t\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 kinh doanh c\u01a1 s\u1edf kinh doanh d\u01b0\u1ee3c, c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh: th\u00f4ng tin gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u01a1 s\u1edf kinh doanh d\u01b0\u1ee3c, c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 cung c\u1ea5p th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.8) B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7: th\u00f4ng tin v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i; th\u00f4ng tin v\u1ec1 c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Internet, th\u00f4ng tin tr\u00ean m\u1ea1ng, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed tr\u00ean m\u1ea1ng; th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3ng c\u00e1o tr\u00ean m\u1ea1ng, mua b\u00e1n s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c tr\u00ean m\u1ea1ng; c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, bao g\u1ed3m k\u1ebft n\u1ed1i tr\u1ef1c tuy\u1ebfn v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, b\u1ea3o \u0111\u1ea3m trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111\u1ecbnh k\u1ef3 h\u1eb1ng ng\u00e0y;<\/p>

d.9) B\u1ed9 T\u01b0 ph\u00e1p: th\u1ef1c hi\u1ec7n chia s\u1ebb th\u00f4ng tin v\u1ec1 c\u00e1c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan (n\u1ebfu c\u00f3);<\/p>

d.10) C\u01a1 quan thanh tra: th\u00f4ng tin li\u00ean quan \u0111\u1ebfn g\u1eedi bi\u00ean b\u1ea3n ho\u1eb7c k\u1ebft lu\u1eadn thanh tra vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p tr\u1ef1c ti\u1ebfp thanh tra ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d.11) C\u01a1 quan ki\u1ec3m to\u00e1n: th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d.12) C\u01a1 quan t\u00f2a \u00e1n, c\u01a1 quan tr\u1ecdng t\u00e0i: th\u00f4ng tin v\u1ec1 b\u1ea3n \u00e1n, quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n, tr\u1ecdng t\u00e0i v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ph\u00e1 s\u1ea3n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 h\u1ee3p t\u00e1c x\u00e3 v\u00e0 cung c\u1ea5p th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.13) C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1eeb b\u00e1n t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u1eeb vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, khai th\u00e1c t\u00e0i s\u1ea3n c\u00f4ng v\u00e0o m\u1ee5c \u0111\u00edch kinh doanh, cho thu\u00ea, li\u00ean doanh, li\u00ean k\u1ebft sau khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u00f4ng<\/a>\u00a0c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>

d.14) C\u01a1 quan kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/p>

d.15) C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 kh\u00e1c trong ph\u1ea1m vi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n \u0111\u01b0\u1ee3c giao, c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin, chia s\u1ebb, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>

<\/a>4. H\u00ecnh th\u1ee9c v\u00e0 t\u1ea7n su\u1ea5t cung c\u1ea5p, chia s\u1ebb d\u1eef li\u1ec7u:<\/p>

a) K\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin;<\/p>

b) Trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ecbnh k\u1ef3 ho\u1eb7c theo th\u1eddi gian th\u1ef1c th\u00f4ng qua n\u1ec1n t\u1ea3ng t\u00edch h\u1ee3p, chia s\u1ebb d\u1eef li\u1ec7u c\u1ee7a Ch\u00ednh ph\u1ee7, C\u1ed5ng d\u1eef li\u1ec7u qu\u1ed1c gia, C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia, C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, H\u1ec7 th\u1ed1ng trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 quan b\u00ean ngo\u00e0i. T\u1ea7n su\u1ea5t, ph\u01b0\u01a1ng th\u1ee9c, chu\u1ea9n d\u1eef li\u1ec7u trao \u0111\u1ed5i v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed th\u00ec vi\u1ec7c cung c\u1ea5p th\u00f4ng tin th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Th\u1eddi h\u1ea1n cung c\u1ea5p ch\u1eadm nh\u1ea5t 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

<\/a>5. Tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c c\u01a1 quan ki\u1ec3m tra, gi\u00e1m s\u00e1t, c\u00e1c b\u00ean li\u00ean quan trong vi\u1ec7c chia s\u1ebb, k\u1ebft n\u1ed1i, b\u1ea3o \u0111\u1ea3m an to\u00e0n v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

<\/a>a) Tr\u00e1ch nhi\u1ec7m, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c c\u01a1 quan ki\u1ec3m tra, gi\u00e1m s\u00e1t, c\u00e1c b\u00ean li\u00ean quan trong vi\u1ec7c chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a.1) Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c quy\u1ec1n y\u00eau c\u1ea7u, ti\u1ebfp c\u1eadn, thu th\u1eadp, khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng c\u00e1c d\u1eef li\u1ec7u qu\u1ed1c gia v\u00e0 d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh do c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 qu\u1ea3n l\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c khi c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt.<\/p>

C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, chia s\u1ebb, k\u1ebft n\u1ed1i d\u1eef li\u1ec7u b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed v\u1edbi c\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9 qu\u1ea3n l\u00fd theo nguy\u00ean t\u1eafc chia s\u1ebb t\u1ef1 \u0111\u1ed9ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf ho\u1eb7c c\u1ea5m cung c\u1ea5p d\u1eef li\u1ec7u;<\/p>

a.2) Quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, c\u00e1c c\u01a1 quan ki\u1ec3m tra, gi\u00e1m s\u00e1t, c\u00e1c b\u00ean li\u00ean quan: th\u1ef1c hi\u1ec7n c\u00e1c quy\u1ec1n h\u1ea1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 39 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

<\/a>b) Tr\u00e1ch nhi\u1ec7m v\u00e0 b\u1ea3o \u0111\u1ea3m an to\u00e0n d\u1eef li\u1ec7u:<\/p>

b.1) C\u01a1 quan cung c\u1ea5p d\u1eef li\u1ec7u ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u1ee7a d\u1eef li\u1ec7u cung c\u1ea5p;<\/p>

b.2) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111\u00fang m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd thu\u1ebf; b\u1ea3o \u0111\u1ea3m an to\u00e0n, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

b.3) Vi\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t, ghi nh\u1eadn v\u00e0 ki\u1ec3m tra theo quy \u0111\u1ecbnh.<\/p>

<\/a>\u0110i\u1ec1u 59. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/b><\/p>

<\/a>1. X\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra, gi\u00e1m s\u00e1t:<\/p>

a) \u0110\u01a1n v\u1ecb thu\u1ed9c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p c\u00f3 ch\u1ee9c n\u0103ng ki\u1ec3m tra, gi\u00e1m s\u00e1t x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1eb1ng n\u0103m (t\u1ed5ng th\u1ec3 ho\u1eb7c chuy\u00ean \u0111\u1ec1) tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ban h\u00e0nh \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n;<\/p>

b) Vi\u1ec7c x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u0103n c\u1ee9 v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, k\u1ebft qu\u1ea3 theo d\u00f5i vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, ph\u1ea3n \u00e1nh, ki\u1ebfn ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 c\u00e1c th\u00f4ng tin c\u00f3 li\u00ean quan;<\/p>

c) K\u1ebf ho\u1ea1ch ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1eb1ng n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00f9ng l\u1eb7p v\u1edbi k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan thanh tra, ki\u1ec3m tra kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng m\u1ed9t n\u0103m, c\u00f9ng n\u1ed9i dung v\u00e0 c\u00f9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o k\u1ebf ho\u1ea1ch ki\u1ec3m tra, gi\u00e1m s\u00e1t ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t th\u00ec c\u01a1 quan kh\u00e1c kh\u00f4ng ki\u1ec3m tra, gi\u00e1m s\u00e1t tr\u00f9ng l\u1eb7p; tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00ec y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00ec c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan ph\u1ed1i h\u1ee3p, l\u1ed3ng gh\u00e9p n\u1ed9i dung v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n trong c\u00f9ng m\u1ed9t \u0111o\u00e0n ki\u1ec3m tra, gi\u00e1m s\u00e1t.<\/p>

<\/a>2. Th\u1ea9m quy\u1ec1n ki\u1ec3m tra, gi\u00e1m s\u00e1t:<\/p>

a) B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed trong ph\u1ea1m vi qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a m\u00ecnh;<\/p>

b) Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u \u0111\u01a1n v\u1ecb thu\u1ed9c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan chuy\u00ean m\u00f4n thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c c\u1ea5p c\u1ee7a \u0111\u01a1n v\u1ecb, c\u01a1 quan c\u00f3 ch\u1ee9c n\u0103ng ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c thu\u1ed9c ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ho\u1eb7c \u1ee7y quy\u1ec1n.<\/p>

<\/a>3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan:<\/p>

a) C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t theo \u0111\u00fang ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

b) C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p, cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan, \u0111o\u00e0n ki\u1ec3m tra, gi\u00e1m s\u00e1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>4. Ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo\u00a0<\/a>Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 217\/2025\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 (tr\u1eeb\u00a0<\/a>\u0111i\u1ec3m b, c, d kho\u1ea3n 3 \u0110i\u1ec1u 15);<\/p>

b) N\u1ed9i dung ki\u1ec3m tra, gi\u00e1m s\u00e1t bao g\u1ed3m vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c t\u1ed5 ch\u1ee9c tri\u1ec3n khai, tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra, gi\u00e1m s\u00e1t ph\u00e1t hi\u1ec7n h\u1ea1n ch\u1ebf, b\u1ea5t c\u1eadp trong vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, gi\u00e1m s\u00e1t quy\u1ebft \u0111\u1ecbnh ho\u1eb7c ki\u1ebfn ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd sau \u0111\u00e2y:<\/p>

c.1) Y\u00eau c\u1ea7u \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra, gi\u00e1m s\u00e1t ch\u1ea5n ch\u1ec9nh, kh\u1eafc ph\u1ee5c t\u1ed3n t\u1ea1i, h\u1ea1n ch\u1ebf;<\/p>

c.2) Ki\u1ebfn ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nghi\u00ean c\u1ee9u, ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/p>

d) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n th\u00ec chuy\u1ec3n h\u1ed3 s\u01a1, th\u00f4ng tin cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t, x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

\u0111) Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan ti\u1ebfn h\u00e0nh ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, \u0111\u00f4n \u0111\u1ed1c vi\u1ec7c th\u1ef1c hi\u1ec7n ki\u1ebfn ngh\u1ecb, y\u00eau c\u1ea7u sau ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n.<\/p>

<\/a>5. Ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed:<\/p>

a) Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0217\/2025\/N\u0110-CP<\/a>\u00a0n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>

b) N\u1ed9i dung ki\u1ec3m tra, gi\u00e1m s\u00e1t bao g\u1ed3m:<\/p>

b.1) Vi\u1ec7c tri\u1ec3n khai, tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn v\u00e0 h\u1ed7 tr\u1ee3 th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/p>

b.2) Vi\u1ec7c ti\u1ebfp nh\u1eadn, t\u1ed5ng h\u1ee3p v\u00e0 x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc, ki\u1ebfn ngh\u1ecb trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed;<\/p>

b.3) Vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed5 ch\u1ee9c thu, m\u1ee9c thu, mi\u1ec5n, gi\u1ea3m, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng, c\u00f4ng khai ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb thu;<\/p>

b.4) Vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, bao g\u1ed3m c\u1ea3 vi\u1ec7c t\u1ef1 \u0111\u1eb7t ra v\u00e0 thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed tr\u00e1i quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3);<\/p>

c) Vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra, gi\u00e1m s\u00e1t ph\u00e1t hi\u1ec7n h\u1ea1n ch\u1ebf, b\u1ea5t c\u1eadp trong vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, gi\u00e1m s\u00e1t ki\u1ebfn ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nghi\u00ean c\u1ee9u, ho\u00e0n thi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed.<\/p>

<\/a>6. Quy tr\u00ecnh ki\u1ec3m tra, gi\u00e1m s\u00e1t:<\/p>

<\/a>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 60. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p th\u00f4ng tin v\u1ec1 chi tr\u1ea3 thu nh\u1eadp v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 k\u00ea khai thay, n\u1ed9p thay thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang th\u1eddi h\u1ea1n th\u00f4ng tin v\u1ec1 chi tr\u1ea3 thu nh\u1eadp v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 k\u00ea khai thay, n\u1ed9p thu\u1ebf, kho\u1ea3n thu kh\u00e1c thay khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb, khai thu\u1ebf thay, n\u1ed9p thay thu\u1ebf cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c \u0111\u00e3 kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf theo m\u1eabu do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh k\u00e8m theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>3. T\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n; t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, b\u1ea3o l\u00e3nh v\u00e0 n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u00e0i li\u1ec7u l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>4. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>5. C\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0<\/a>v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>

<\/a>6. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 thanh to\u00e1n qu\u1ed1c t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u v\u1ec1 c\u00e1c th\u00f4ng tin giao d\u1ecbch thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>7. Ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00e0i s\u1ea3n s\u1ed1, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 logistic, t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 thanh to\u00e1n, d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, d\u1ecbch v\u1ee5 x\u1eed l\u00fd giao d\u1ecbch \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang h\u1ea1n cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Th\u00f4ng tin cung c\u1ea5p g\u1ed3m:<\/p>

a) Th\u00f4ng tin d\u00f9ng \u0111\u1ec3 \u0111\u1ecbnh danh, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1ed3m: m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, s\u1ed1 h\u1ed9 chi\u1ebfu, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ch\u1ee7 gian h\u00e0ng, ng\u01b0\u1eddi b\u00e1n;<\/p>

b) Th\u00f4ng tin d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu, thu nh\u1eadp g\u1ed3m: doanh thu b\u00e1n h\u00e0ng, thu nh\u1eadp chi tr\u1ea3, t\u00e0i kho\u1ea3n thanh to\u00e1n (t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, t\u00e0i kho\u1ea3n v\u00ed \u0111i\u1ec7n t\u1eed, t\u00e0i kho\u1ea3n ti\u1ec1n di \u0111\u1ed9ng), th\u00f4ng tin giao d\u1ecbch thanh to\u00e1n qua t\u00e0i kho\u1ea3n, s\u1ed1 l\u01b0\u1ee3t b\u00e1n, s\u1ed1 l\u01b0\u1ee3t giao h\u00e0ng, c\u00e1c lo\u1ea1i ph\u00ed thu t\u1eeb ng\u01b0\u1eddi b\u00e1n (ph\u00ed s\u00e0n, ph\u00ed v\u1eadn chuy\u1ec3n, ph\u00ed COD);<\/p>

c) Th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

\u0110\u1ed1i v\u1edbi ch\u1ee7 qu\u1ea3n n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, khai thay v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh (c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa), nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n cung c\u1ea5p th\u00f4ng tin c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh, nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/p>

<\/a>8. \u0110\u1ed1i v\u1edbi th\u00f4ng tin cung c\u1ea5p theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>9. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin, cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ho\u1eb7c th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, mi\u1ec5n, gi\u1ea3m thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong tr\u01b0\u1eddng h\u1ee3p g\u00e2y thi\u1ec7t h\u1ea1i tr\u00e1i ph\u00e1p lu\u1eadt.<\/p>

<\/a>\u0110i\u1ec1u 61. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n tr\u1ef1c tuy\u1ebfn (n\u1ebfu c\u00f3), t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf<\/b><\/p>

<\/a>1. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n trong vi\u1ec7c th\u1ef1c hi\u1ec7n thu ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t:<\/p>

<\/a>a) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c trong vi\u1ec7c th\u1ef1c hi\u1ec7n thu ti\u1ec1n thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t:<\/p>

a.1) Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/p>

a.2) L\u1eadp ho\u1eb7c h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u00e0y n\u1ed9p thu\u1ebf, th\u00f4ng tin d\u1eef li\u1ec7u kho\u1ea3n thu\u1ebf, s\u1ed1 ti\u1ec1n n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh;<\/p>

a.3) Th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 thu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam theo quy \u0111\u1ecbnh ngay trong ng\u00e0y giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c ngay trong ng\u00e0y giao d\u1ecbch th\u00ec ph\u1ea3i ho\u00e0n t\u1ea5t tr\u01b0\u1edbc 10 gi\u1edd c\u1ee7a ng\u00e0y giao d\u1ecbch ti\u1ebfp theo.<\/p>

\u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t m\u00e0 ch\u1eadm chuy\u1ec3n ho\u1eb7c chuy\u1ec3n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n k\u1ecbp th\u1eddi v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc do l\u1ed7i c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c ho\u1eb7c do l\u1ed7i ch\u1ee7 quan c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u00e0i kho\u1ea3n, c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh v\u00e0 thanh to\u00e1n ti\u1ec1n l\u00e3i do ch\u1eadm chuy\u1ec3n, chuy\u1ec3n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u1eadm h\u1ea1ch to\u00e1n theo s\u1ed1 ng\u00e0y, s\u1ed1 ti\u1ec1n ch\u1eadm chuy\u1ec3n, chuy\u1ec3n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, ch\u1eadm h\u1ea1ch to\u00e1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u00e3i, th\u1eddi h\u1ea1n thanh to\u00e1n, t\u00e0i kho\u1ea3n thanh to\u00e1n v\u00e0 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n k\u1ecbp th\u1eddi v\u00e0o t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u1ea1i Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/p>

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai, s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 tra so\u00e1t gi\u1eefa c\u00e1c b\u00ean trong qu\u00e1 tr\u00ecnh truy\u1ec1n nh\u1eadn th\u00f4ng tin thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>

a.4) \u0110\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t m\u00e0 ch\u1eadm n\u1ed9p ho\u1eb7c n\u1ed9p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do l\u1ed7i c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>;<\/p>

a.5) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o, tra so\u00e1t \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ec3 x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai s\u00f3t theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ebfu \u0111\u00e3 truy\u1ec1n th\u00f4ng tin cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. Ri\u00eang ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u00e0i kho\u1ea3n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch;<\/p>

<\/a>b) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf ngo\u00e0i c\u00e1c nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y c\u00f2n th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n sau:<\/p>

b.1) H\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai c\u00e1c th\u00f4ng tin n\u1ed9p thu\u1ebf tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Truy\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b.2) Truy v\u1ea5n th\u00f4ng tin theo m\u00e3 \u0111\u1ecbnh danh kho\u1ea3n ph\u1ea3i n\u1ed9p t\u1ea1i H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee7y l\u1ec7nh chuy\u1ec3n ti\u1ec1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi th\u00f4ng tin n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd b\u00f9 tr\u1eeb, thanh to\u00e1n n\u1ee3 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/p>

b.3) X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. B\u1ea3o m\u1eadt v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng th\u00f4ng tin thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi khai h\u1ea3i quan do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cung c\u1ea5p \u0111\u1ec3 th\u1ef1c hi\u1ec7n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

<\/a>2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 kh\u00e1c khi tham gia ph\u1ed1i h\u1ee3p thu thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t:<\/p>

a) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; x\u1eed l\u00fd, \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed, ho\u00e0n thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/p>

b) Truy\u1ec1n th\u00f4ng tin ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf theo th\u1eddi gian th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc m\u1edf t\u00e0i kho\u1ea3n khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 th\u00f4ng tin theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf t\u1eeb t\u1ed5 ch\u1ee9c ph\u1ed1i h\u1ee3p thu, t\u1ed5 ch\u1ee9c ch\u01b0a ph\u1ed1i h\u1ee3p thu ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n v\u00e0 chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n thu c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc; \u0111\u1ed3ng th\u1eddi truy\u1ec1n d\u1eef li\u1ec7u th\u00f4ng tin thu \u0111\u1ebfn H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf theo th\u1eddi gian th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

c) H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/p>

d) B\u1ea3o m\u1eadt th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi khai h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>3. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n tr\u1ef1c tuy\u1ebfn (n\u1ebfu c\u00f3), t\u1ed5 ch\u1ee9c th\u1ebb qu\u1ed1c t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n thanh to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u1ea1i ng\u00e2n h\u00e0ng cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf khi ph\u00e1t hi\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng c\u1ea7n ki\u1ec3m tra t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 thu\u1ebf.<\/p>

<\/a>4. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn c\u00e1c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed; tr\u00edch ti\u1ec1n \u0111\u1ec3 n\u1ed9p thu\u1ebf t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 66 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 b\u1ea3o l\u00e3nh v\u1ec1 ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0<\/a>nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, b\u00ean b\u1ea3o l\u00e3nh ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p ti\u1ec1n thu\u1ebf, kho\u1ea3n thu kh\u00e1c, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong ph\u1ea1m vi b\u1ea3o l\u00e3nh. Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3 theo v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u1ee7 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, b\u00ean b\u1ea3o l\u00e3nh b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n trong ph\u1ea1m vi b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>

<\/a>6. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p ph\u1ea3i x\u1eed l\u00fd \u0111\u1ec3 thu h\u1ed3i n\u1ee3 nh\u01b0ng ng\u01b0\u1eddi khai thu\u1ebf ch\u01b0a k\u00ea khai t\u1edd khai h\u1ea3i quan m\u1edbi, ch\u01b0a n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thay thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>7. N\u1ed9i dung, h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c, th\u1eddi h\u1ea1n trong vi\u1ec7c cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n:<\/p>

<\/a>a) N\u1ed9i dung cung c\u1ea5p th\u00f4ng tin:<\/p>

a.1) Th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 40 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0g\u1ed3m: t\u00ean ch\u1ee7 t\u00e0i kho\u1ea3n, s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n theo m\u00e3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p, n\u01a1i m\u1edf t\u00e0i kho\u1ea3n, c\u1ee5 th\u1ec3 \u0111\u1ebfn chi nh\u00e1nh m\u1edf t\u00e0i kho\u1ea3n (n\u1ebfu c\u00f3), ng\u00e0y m\u1edf t\u00e0i kho\u1ea3n, ng\u00e0y \u0111\u00f3ng t\u00e0i kho\u1ea3n;<\/p>

a.2) Th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn giao d\u1ecbch c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1ed3m s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb giao d\u1ecbch, n\u1ed9i dung giao d\u1ecbch, th\u00f4ng tin b\u00ean chuy\u1ec3n v\u00e0 b\u00ean nh\u1eadn c\u1ee7a giao d\u1ecbch, th\u00f4ng tin v\u1ec1 giao d\u1ecbch trong v\u00e0 giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, thu nh\u1eadp ph\u00e1t sinh t\u1eeb t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>\u00a0v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

a.3) Th\u00f4ng tin, d\u1eef li\u1ec7u v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, \u0111\u1ed3ng ch\u1ee7 t\u00e0i kho\u1ea3n, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng v\u00e0 c\u00e1c b\u00ean li\u00ean quan;<\/p>

a.4) Th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch b\u1ea5t th\u01b0\u1eddng, \u0111\u00e1ng ng\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng ch\u1ed1ng r\u1eeda ti\u1ec1n;<\/p>

a.5) Th\u00f4ng tin theo ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 63 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>b) H\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n cung c\u1ea5p d\u1eef li\u1ec7u:<\/p>

b.1) H\u00ecnh th\u1ee9c k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u v\u1edbi H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 56 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

b.2) Th\u1eddi h\u1ea1n cung c\u1ea5p: Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 56 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

Ri\u00eang vi\u1ec7c cung c\u1ea5p th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 10 c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp;<\/p>

b.3) Ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p: b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed;<\/p>

c) Tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u: t\u1ed5 ch\u1ee9c cung c\u1ea5p th\u00f4ng tin, d\u1eef li\u1ec7u kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u sau khi \u0111\u00e3 cung c\u1ea5p \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Vi\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn, gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m tra theo quy \u0111\u1ecbnh.<\/p>

<\/a>\u0110i\u1ec1u 62. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, n\u1ed9i dung, h\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin trong vi\u1ec7c chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin, d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan th\u00f4ng tin, b\u00e1o ch\u00ed<\/b><\/p>

1. Nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n, n\u1ed9i dung, th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin:<\/p>

a) C\u01a1 quan th\u00f4ng tin, b\u00e1o ch\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c th\u00f4ng tin sau \u0111\u00e2y khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf: th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i, gi\u00e1 b\u00e1n, th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf; th\u00f4ng tin v\u1ec1 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang; th\u00f4ng tin v\u1ec1 c\u00e1c r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng th\u00f4ng tin, b\u00e1o ch\u00ed v\u00e0 ph\u1ea3n \u00e1nh c\u1ee7a d\u01b0 lu\u1eadn x\u00e3 h\u1ed9i;<\/p>

b) Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung ph\u1ee9c t\u1ea1p, th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do. \u0110\u1ed1i v\u1edbi th\u00f4ng tin v\u1ec1 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt thu\u1ebf th\u00ec ph\u1ea3i cung c\u1ea5p ngay trong ng\u00e0y ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo ng\u00e0y ph\u00e1t hi\u1ec7n.<\/p>

2. H\u00ecnh th\u1ee9c, ph\u01b0\u01a1ng th\u1ee9c cung c\u1ea5p th\u00f4ng tin th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 7 \u0110i\u1ec1u 61 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 63. Cung c\u1ea5p, thu th\u1eadp, x\u00e1c minh th\u00f4ng tin theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u00e0 ti\u00eau chu\u1ea9n c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf<\/b><\/p>

<\/a>1. C\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n thu th\u1eadp, x\u00e1c minh, s\u1eed d\u1ee5ng, trao \u0111\u1ed5i th\u00f4ng tin ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft v\u00e0 ti\u00eau chu\u1ea9n c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u v\u1ec1 minh b\u1ea1ch v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u).<\/p>

<\/a>2. N\u1ed9i dung trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf:<\/p>

a) Trao \u0111\u1ed5i th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi th\u00f4ng tin, d\u1eef li\u1ec7u v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu ph\u00e1p l\u00fd, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i, th\u00f4ng tin ng\u00e2n h\u00e0ng, th\u00f4ng tin k\u1ebf to\u00e1n v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch thu\u1ebf;<\/p>

b) Trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o th\u00f4ng tin t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, b\u00e1o c\u00e1o t\u00e0i s\u1ea3n m\u00e3 h\u00f3a v\u00e0 c\u00e1c b\u00e1o c\u00e1o kh\u00e1c theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft;<\/p>

c) Trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 nguy\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft.<\/p>

<\/a>3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan thu\u1ebf th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u sau:<\/p>

a) Th\u00f4ng tin cung c\u1ea5p ph\u1ea3i ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0 c\u00f3 th\u1ec3 trao \u0111\u1ed5i cho m\u1ee5c \u0111\u00edch thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft;<\/p>

b) Kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u h\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan thu\u1ebf v\u1edbi l\u00fd do:<\/p>

b.1) Th\u00f4ng tin thu\u1ed9c ph\u1ea1m vi b\u00ed m\u1eadt ng\u00e2n h\u00e0ng ho\u1eb7c ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt kh\u00e1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c t\u1ea1i \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/p>

b.2) Th\u00f4ng tin \u0111ang do ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c trung gian ho\u1eb7c b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef.<\/p>

<\/a>4. Ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu ph\u00e1p l\u00fd, ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i:<\/p>

a) Chi nh\u00e1nh v\u00e0 v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai, c\u1eadp nh\u1eadt cho c\u01a1 quan thu\u1ebf th\u00f4ng tin v\u1ec1 ch\u1ee7 s\u1edf h\u1eefu ph\u00e1p l\u00fd v\u00e0 ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i c\u1ee7a c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i m\u00e0 m\u00ecnh tr\u1ef1c thu\u1ed9c ho\u1eb7c \u0111\u1ea1i di\u1ec7n khi \u0111\u0103ng k\u00fd thu\u1ebf l\u1ea7n \u0111\u1ea7u v\u00e0 khi thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u0103ng k\u00fd thu\u1ebf.<\/p>

Ch\u1ee7 s\u1edf h\u1eefu ph\u00e1p l\u00fd quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee9ng t\u00ean s\u1edf h\u1eefu ph\u1ea7n v\u1ed1n, c\u1ed5 ph\u1ea7n ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty theo ph\u00e1p lu\u1eadt c\u1ee7a n\u01b0\u1edbc n\u01a1i c\u00f4ng ty \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp ho\u1eb7c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp.<\/p>

Ch\u1ee7 s\u1edf h\u1eefu h\u01b0\u1edfng l\u1ee3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n<\/a>,\u00a0Lu\u1eadt Doanh nghi\u1ec7p<\/a>\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/p>

b) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng, b\u1ea3o \u0111\u1ea3m cung c\u1ea5p k\u1ecbp th\u1eddi theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf; th\u1eddi h\u1ea1n l\u01b0u tr\u1eef t\u1ed1i thi\u1ec3u l\u00e0 05 n\u0103m k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c k\u1ef3 b\u00e1o c\u00e1o c\u00f3 li\u00ean quan;<\/p>

c) Khi chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef th\u00f4ng tin do chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n cung c\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y trong th\u1eddi h\u1ea1n t\u1ed1i thi\u1ec3u 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>

<\/a>5. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 th\u1ef1c hi\u1ec7n ho\u1eb7c thu\u00ea t\u1ed5 ch\u1ee9c, c\u01a1 quan l\u01b0u tr\u1eef \u0111\u1ec3 b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam sau khi t\u1ea1m ng\u1eebng kinh doanh, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 n\u01a1i l\u01b0u tr\u1eef t\u00e0i li\u1ec7u k\u1ebf to\u00e1n cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ngh\u0129a v\u1ee5 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n kh\u00e1c khi c\u00f3 nghi ng\u1edd ho\u1eb7c ph\u00e1t hi\u1ec7n th\u1ea5y c\u00f3 c\u00e1c d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng trong h\u1ed3 s\u01a1 thu\u1ebf ho\u1eb7c ph\u00e1t sinh tranh ch\u1ea5p kh\u00e1c (n\u1ebfu c\u00f3).<\/p>

<\/a>6. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan c\u00f3 ngh\u0129a v\u1ee5 thu th\u1eadp, l\u01b0u tr\u1eef v\u00e0 cung c\u1ea5p th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch trao \u0111\u1ed5i th\u00f4ng tin.<\/p>

<\/a>7. Vi\u1ec7c x\u00e1c minh th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

a) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thu th\u1eadp, \u0111\u1ed1i chi\u1ebfu t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 nh\u1ea5t qu\u00e1n c\u1ee7a th\u00f4ng tin do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p v\u1edbi th\u00f4ng tin, d\u1eef li\u1ec7u t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c t\u1eeb c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ho\u1eb7c c\u00e1c ngu\u1ed3n th\u00f4ng tin h\u1ee3p ph\u00e1p kh\u00e1c;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n x\u00e1c minh th\u00f4ng tin t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m thu th\u1eadp th\u00f4ng tin, t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c trao \u0111\u1ed5i th\u00f4ng tin;<\/p>

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi th\u00f4ng tin, t\u00e0i li\u1ec7u; gi\u1ea3i tr\u00ecnh v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh x\u00e1c minh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y; kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u h\u1ee3p ph\u00e1p c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin cho m\u1ee5c \u0111\u00edch thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i;<\/p>

d) Vi\u1ec7c thu th\u1eadp, x\u00e1c minh th\u00f4ng tin ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i th\u00f4ng tin v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf, th\u1ef1c hi\u1ec7n \u0111\u00fang th\u1ea9m quy\u1ec1n, tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>8. C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 trong c\u00f4ng t\u00e1c thu th\u1eadp x\u00e1c minh th\u00f4ng tin nh\u01b0 sau:<\/p>

a) Ban h\u00e0nh v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p th\u00f4ng tin theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng th\u1ef1c hi\u1ec7n cung c\u1ea5p th\u00f4ng tin ho\u1eb7c cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p thu th\u1eadp, x\u00e1c minh th\u00f4ng tin, bao g\u1ed3m bi\u1ec7n ph\u00e1p \u0111\u00f4n \u0111\u1ed1c, c\u1ea3nh b\u00e1o v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thu th\u1eadp, x\u00e1c minh th\u00f4ng tin;<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y m\u00e0 v\u1eabn kh\u00f4ng thu th\u1eadp \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c th\u00f4ng tin, t\u00f9y theo t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh;<\/p>

d) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng cung c\u1ea5p th\u00f4ng tin trong th\u1eddi h\u1ea1n ghi trong quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 cung c\u1ea5p th\u00f4ng tin.<\/p>

<\/a>9. B\u1ea3o m\u1eadt v\u00e0 s\u1eed d\u1ee5ng th\u00f4ng tin trao \u0111\u1ed5i cho m\u1ee5c \u0111\u00edch thu\u1ebf:<\/p>

a) Th\u00f4ng tin, th\u01b0 t\u1eeb v\u00e0 c\u00e1c t\u00e0i li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf Vi\u1ec7t Nam v\u1edbi nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, l\u01b0u gi\u1eef v\u00e0 b\u1ea3o m\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean. C\u00e1c th\u00f4ng tin n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c thu th\u1eadp, x\u1eed l\u00fd v\u00e0 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh; ch\u1ec9 \u0111\u01b0\u1ee3c cung c\u1ea5p cho c\u01a1 quan th\u1ea9m quy\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) Vi\u1ec7c s\u1eed d\u1ee5ng ho\u1eb7c cung c\u1ea5p th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y cho m\u1ee5c \u0111\u00edch kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf c\u00f3 li\u00ean quan cho ph\u00e9p v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo \u0111i\u1ec1u \u01b0\u1edbc \u0111\u00f3;<\/p>

c) C\u01a1 quan thu\u1ebf, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy tr\u00ecnh b\u1ea3o \u0111\u1ea3m b\u1ea3o m\u1eadt th\u00f4ng tin trao \u0111\u1ed5i ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u;<\/p>

d) Khi thu th\u1eadp th\u00f4ng tin theo y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 kh\u00e1c theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

d.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf cung c\u1ea5p th\u00f4ng tin v\u00e0 gi\u1ea3i th\u00edch v\u1ec1 \u0111\u1ec1 ngh\u1ecb cung c\u1ea5p th\u00f4ng tin, b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung y\u00eau c\u1ea7u v\u00e0 ph\u1ee5c v\u1ee5 vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. N\u1ed9i dung cung c\u1ea5p, gi\u1ea3i th\u00edch kh\u00f4ng bao g\u1ed3m th\u00f4ng tin v\u1ec1 ngu\u1ed3n, s\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a y\u00eau c\u1ea7u trao \u0111\u1ed5i th\u00f4ng tin ho\u1eb7c th\u01b0 \u0111\u1ec1 ngh\u1ecb cung c\u1ea5p th\u00f4ng tin thu\u1ed9c ph\u1ea1m vi b\u1ea3o m\u1eadt trong trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o \u0111\u1ea3m vi\u1ec7c cung c\u1ea5p th\u00f4ng tin tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt theo ph\u00e1p lu\u1eadt trong n\u01b0\u1edbc v\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u00f3 li\u00ean quan;<\/p>

d.2) Vi\u1ec7c thu th\u1eadp, x\u00e1c minh th\u00f4ng tin ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee5c \u0111\u00edch x\u1eed l\u00fd y\u00eau c\u1ea7u c\u1ee7a nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf;<\/p>

\u0111) Tr\u01b0\u1eddng h\u1ee3p l\u00e0m l\u1ed9, l\u1ecdt, m\u1ea5t, s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p th\u00f4ng tin trao \u0111\u1ed5i th\u00ec c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan b\u1ecb x\u1eed l\u00fd k\u1ef7 lu\u1eadt, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 th\u1ef1c thi c\u00e1c ch\u1ebf t\u00e0i v\u00e0 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ph\u00f9 h\u1ee3p trong tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ngh\u0129a v\u1ee5 b\u1ea3o m\u1eadt ho\u1eb7c s\u1eed d\u1ee5ng tr\u00e1i ph\u00e9p th\u00f4ng tin b\u1ea3o m\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>10. C\u01a1 quan thu\u1ebf \u01b0u ti\u00ean b\u1ea3o \u0111\u1ea3m \u0111\u1ea7y \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 tri\u1ec3n khai trao \u0111\u1ed5i th\u00f4ng tin theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u00e0 ti\u00eau chu\u1ea9n c\u1ee7a Di\u1ec5n \u0111\u00e0n to\u00e0n c\u1ea7u.<\/p>

<\/a>\u0110i\u1ec1u 64. Ti\u00eau chu\u1ea9n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf<\/b><\/p>

<\/a>1. Ti\u00eau chu\u1ea9n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5:<\/p>

a) \u0110\u1ed1i v\u1edbi \u0111\u1ea1i l\u00fd thu\u1ebf:<\/p>

a.1) L\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

a.2) C\u00f3 \u00edt nh\u1ea5t 02 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y l\u00e0m vi\u1ec7c to\u00e0n th\u1eddi gian t\u1ea1i doanh nghi\u1ec7p;<\/p>

b) \u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>

<\/a>2. Ti\u00eau chu\u1ea9n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf:<\/p>

Ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam ho\u1eb7c ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n sau:<\/p>

<\/a>a) Ti\u00eau chu\u1ea9n chuy\u00ean m\u00f4n:<\/p>

a.1) C\u00f3 ch\u1ee9ng ch\u1ec9 nghi\u1ec7p v\u1ee5 chuy\u00ean m\u00f4n v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

a.2) Th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 theo quy \u0111\u1ecbnh;<\/p>

<\/a>b) Ti\u00eau chu\u1ea9n \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p:<\/p>

b.1) Kh\u00f4ng \u0111\u01b0\u1ee3c th\u00f4ng \u0111\u1ed3ng v\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0nh vi gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n h\u00e0nh vi tr\u1ed1n thu\u1ebf, khai thi\u1ebfu thu\u1ebf ho\u1eb7c vi ph\u1ea1m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft (n\u1ebfu c\u00f3);<\/p>

b.2) Gi\u1eef b\u00ed m\u1eadt th\u00f4ng tin cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n tr\u00ean, \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>

<\/a>Ch\u01b0\u01a1ng VI<\/b><\/p>

<\/a>C\u01af\u1ee0NG CH\u1ebe THI H\u00c0NH QUY\u1ebeT \u0110\u1ecaNH H\u00c0NH CH\u00cdNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe<\/b><\/p>

<\/a>\u0110i\u1ec1u 65. C\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1, 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c \u0111\u1ecbnh h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin chuy\u1ec3n nh\u01b0\u1ee3ng, cho, b\u00e1n t\u00e0i s\u1ea3n, r\u00fat ti\u1ec1n, chuy\u1ec3n ti\u1ec1n, t\u1ea9u t\u00e1n s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n m\u1ed9t c\u00e1ch b\u1ea5t th\u01b0\u1eddng kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch th\u00f4ng th\u01b0\u1eddng trong s\u1ea3n xu\u1ea5t kinh doanh tr\u01b0\u1edbc khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/p>

<\/a>2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) Kho\u1ea3n n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

<\/a>b) Kho\u1ea3n n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 6 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/a>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh s\u1ed1 l\u1ea7n n\u1ed9p d\u1ea7n v\u00e0 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1ec1 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3.<\/p>

<\/a>3. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, qu\u1ea3n l\u00fd tu\u00e2n th\u1ee7 theo m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>v\u00e0 kh\u00f4ng ho\u1eb7c ch\u01b0a \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>

a) \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang \u0111\u01b0\u1ee3c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh:<\/p>

a.1) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi gian khoanh ti\u1ec1n thu\u1ebf n\u1ee3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 t\u00e0i s\u1ea3n, d\u00f2ng ti\u1ec1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh;<\/p>

a.2) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 20 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0th\u00ec kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi gian khoanh ti\u1ec1n thu\u1ebf n\u1ee3. Tr\u01b0\u1eddng h\u1ee3p quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) Ch\u01b0a \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd) khi t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 c\u00e1c m\u1ee9c sau:<\/p>

b.1) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c: 3.000.000 \u0111\u1ed3ng;<\/p>

b.2) \u0110\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh: 1.000.000 \u0111\u1ed3ng;<\/p>

c) Kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 7 v\u00e0 kho\u1ea3n 8 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>4. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) Quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m: quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; c\u00e1c th\u00f4ng b\u00e1o \u1ea5n \u0111\u1ecbnh thu\u1ebf, quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf; th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3; quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i ho\u00e0n; quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n; quy\u1ebft \u0111\u1ecbnh n\u1ed9p d\u1ea7n; quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh khoanh ti\u1ec1n thu\u1ebf n\u1ee3; quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; quy\u1ebft \u0111\u1ecbnh v\u1ec1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i; quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

b) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u0103ng t\u1ea3i th\u00f4ng tin tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh thu\u1ebf, h\u1ea3i quan ngay trong ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u00e1c quy\u1ebft \u0111\u1ecbnh, c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan b\u1eb1ng th\u01b0 b\u1ea3o \u0111\u1ea3m qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh ho\u1eb7c g\u1eedi tr\u1ef1c ti\u1ebfp;<\/p>

c) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y k\u00fd, tr\u1eeb quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 68 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

d) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb khi:<\/p>

d.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d.2) B\u00ean th\u1ee9 ba \u0111\u00e3 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n tr\u00ean quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef;<\/p>

d.3) T\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e1n \u0111\u1ea5u gi\u00e1 v\u00e0 \u0111\u00e3 x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean.<\/p>

<\/a>5. C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi m\u1ed9t ho\u1eb7c nhi\u1ec1u bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thu k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

<\/a>6. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf:<\/p>

a) Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 ph\u1ea1m vi th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 50 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c giao quy\u1ec1n cho c\u1ea5p ph\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>

<\/a>7. \u0110\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao qu\u1ea3n l\u00fd thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh, c\u01a1 quan \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ban h\u00e0nh th\u00f4ng b\u00e1o \u0111\u00f4n \u0111\u1ed1c n\u1ed9p v\u00e0 l\u1eadp h\u1ed3 s\u01a1 ki\u1ebfn ngh\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 7 \u0110i\u1ec1u 39 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/a>C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ed9c th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng th\u00ec ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/p>

<\/a>\u0110i\u1ec1u 66. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/b><\/p>

<\/a>1. Bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m:<\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0<\/a>kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) T\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh n\u1ed9p ti\u1ec1n thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3 theo v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 6 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u1ee7 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec b\u00ean b\u1ea3o l\u00e3nh b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>

<\/a>2. C\u00e1c lo\u1ea1i t\u00e0i kho\u1ea3n kh\u00f4ng th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y bao g\u1ed3m: t\u00e0i kho\u1ea3n nh\u1eadn ngu\u1ed3n v\u1ed1n ODA v\u00e0 vay \u01b0u \u0111\u00e3i t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i; t\u00e0i kho\u1ea3n nh\u1eadn kinh ph\u00ed b\u1ea3o tr\u00ec nh\u00e0 chung c\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf; t\u00e0i kho\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m n\u1ee3 x\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a>;\u00a0<\/a>t\u00e0i kho\u1ea3n qu\u1ef9 b\u00ecnh \u1ed5n gi\u00e1 x\u0103ng d\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh x\u0103ng d\u1ea7u.<\/p>

<\/a>3. C\u0103n c\u1ee9 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf l\u00e0 m\u1ed9t trong c\u00e1c th\u00f4ng tin sau \u0111\u00e2y:<\/p>

a) Th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

b) Th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7.<\/p>

C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/p>

<\/a>4. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n:<\/p>

<\/a>a) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh t\u1ea1i c\u00e1c th\u1eddi \u0111i\u1ec3m sau:<\/p>

a.1) Sau ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf;<\/p>

a.2) Sau ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf;<\/p>

a.3) Sau ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo th\u1eddi h\u1ea1n ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e3n ho\u1eb7c t\u1ea1m \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t);<\/p>

a.4) Khi ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi ph\u00e1t t\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd;<\/p>

<\/a>b) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u1edf t\u00e0i kho\u1ea3n v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ngay trong ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf;<\/p>

c) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh t\u00e0i kho\u1ea3n m\u1edbi th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1ed5 sung \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i kho\u1ea3n m\u1edbi ph\u00e1t sinh (n\u1ebfu c\u00f3).<\/p>

<\/a>5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf m\u1edf t\u00e0i kho\u1ea3n:<\/p>

a) Th\u1ef1c hi\u1ec7n phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng v\u1edbi s\u1ed1 ti\u1ec1n ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf ngay khi nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf; ph\u1ed1i h\u1ee3p th\u00f4ng b\u00e1o b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n sau khi phong t\u1ecfa \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh l\u1ec7nh thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

b) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00edch chuy\u1ec3n s\u1ed1 ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ngay trong ng\u00e0y ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c l\u1ec7nh thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n \u00edt h\u01a1n s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i n\u1ed9p th\u00ec sau khi tr\u1eeb \u0111i s\u1ed1 d\u01b0 t\u1ed1i thi\u1ec3u \u0111\u1ec3 duy tr\u00ec t\u00e0i kho\u1ea3n, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i tr\u00edch chuy\u1ec3n s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ti\u1ebfp t\u1ee5c theo d\u00f5i t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf sau khi phong t\u1ecfa t\u00e0i kho\u1ea3n, tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh s\u1ed1 d\u01b0 m\u1edbi th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n tr\u00edch chuy\u1ec3n \u0111\u1ec3 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc cho \u0111\u1ebfn khi thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 tr\u00ean quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i khi th\u1ef1c hi\u1ec7n tr\u00edch ti\u1ec1n theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/p>

C\u01a1 quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u1ec1 t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh n\u1ed9p s\u1ed1 ti\u1ec1n tr\u00ean quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, l\u00e0m c\u01a1 s\u1edf ti\u1ebfp t\u1ee5c tr\u00edch chuy\u1ec3n ho\u1eb7c d\u1eebng vi\u1ec7c tr\u00edch chuy\u1ec3n s\u1ed1 ti\u1ec1n theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh v\u0103n b\u1ea3n g\u1eedi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin v\u1ec1 s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n, s\u1ed1 d\u01b0 t\u1ea1i th\u1eddi \u0111i\u1ec3m cung c\u1ea5p v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin;<\/p>

d) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ea1m d\u1eebng tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>6. Th\u1ee7 t\u1ee5c thu ti\u1ec1n b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n:<\/p>

Vi\u1ec7c tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u00e1c ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh. Ch\u1ee9ng t\u1eeb thu s\u1eed d\u1ee5ng \u0111\u1ec3 tr\u00edch chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi cho c\u00e1c b\u00ean li\u00ean quan.<\/p>

<\/a>\u0110i\u1ec1u 67. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp<\/b><\/p>

<\/a>1. Bi\u1ec7n ph\u00e1p kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>

a) Qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng thu \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 ho\u1eb7c kh\u00f4ng \u0111\u1ee7 th\u00f4ng tin, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n;<\/p>

b) C\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp t\u1ea1i m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c theo bi\u00ean ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean.<\/p>

<\/a>2. X\u00e1c minh th\u00f4ng tin v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp:<\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf t\u1ed5 ch\u1ee9c x\u00e1c minh th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf theo c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, d\u1eef li\u1ec7u do c\u01a1 quan b\u1ea3o hi\u1ec3m cung c\u1ea5p. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1eef li\u1ec7u t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) C\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c li\u00ean quan ph\u1ea3i cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c th\u00f4ng tin \u0111\u00e3 cung c\u1ea5p;<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p sau 03 ng\u00e0y l\u00e0m vi\u1ec7c, c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c li\u00ean quan kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p th\u00f4ng tin kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh.<\/p>

<\/a>3. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp:<\/p>

a) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/p>

b) Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c g\u1eedi cho c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan ngay trong ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/p>

<\/a>4. T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb:<\/p>

a) Ch\u1ec9 kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c m\u1ed9t ph\u1ea7n thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng th\u1ea5p h\u01a1n 10% v\u00e0 kh\u00f4ng qu\u00e1 30% t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng; \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00e1c th\u00ec t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp th\u1ef1c t\u1ebf, nh\u01b0ng kh\u00f4ng qu\u00e1 50% t\u1ed5ng s\u1ed1 thu nh\u1eadp.<\/p>

<\/a>5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf:<\/p>

a) Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc theo n\u1ed9i dung ghi trong quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf k\u1ec3 t\u1eeb k\u1ef3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp g\u1ea7n nh\u1ea5t cho \u0111\u1ebfn khi kh\u1ea5u tr\u1eeb \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a kh\u1ea5u tr\u1eeb \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf m\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ch\u1ea5m d\u1ee9t th\u00ec c\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/p>

c) C\u01a1 quan, t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111ang qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u1ed1 t\u00ecnh kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>

<\/a>\u0110i\u1ec1u 68. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p d\u00f9ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/b><\/p>

<\/a>1. Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ti\u1ec1n thu\u1ebf n\u1ee3, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 66\u00a0ho\u1eb7c\u00a0<\/a>\u0110i\u1ec1u 67 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>m\u00e0 kh\u00f4ng thu \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 th\u00ec c\u01a1 quan h\u1ea3i quan \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>

<\/a>2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf sau th\u00f4ng quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi b\u1ea3o l\u00e3nh kh\u00f4ng t\u1ef1 nguy\u1ec7n ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf th\u00ec c\u01a1 quan h\u1ea3i quan \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>

<\/a>3. Kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>

a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u 0%;<\/p>

b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp an ninh, qu\u1ed1c ph\u00f2ng, ph\u00f2ng, ch\u1ed1ng thi\u00ean tai, d\u1ecbch b\u1ec7nh, c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p, h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i.<\/p>

<\/a>4. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 th\u00f4ng b\u00e1o tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed h\u1ea3i quan ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>

<\/a>5. Tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a trong th\u1eddi gian 12 th\u00e1ng g\u1ea7n nh\u1ea5t t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

a) Trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bi\u1ebft, ph\u1ed1i h\u1ee3p.<\/p>

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bi\u1ebft v\u00e0 n\u00eau r\u00f5 l\u00fd do;<\/p>

b) Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 ch\u1ea5m d\u1ee9t vi\u1ec7c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 69. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/b><\/p>

<\/a>1. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n ho\u1eb7c c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh vi\u1ec7c c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ti\u1ec1n thu\u1ebf n\u1ee3;<\/p>

b) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111ang th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n nh\u01b0ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng thu \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng thu \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3;<\/p>

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 5 \u0110i\u1ec1u 48 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

\u0111) C\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>2. H\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng bao g\u1ed3m c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>3. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 sang h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ngay khi ban h\u00e0nh.<\/p>

Trong th\u1eddi gian \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan thu\u1ebf:<\/p>

a) Kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>

b) Kh\u00f4ng c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/p>

c) Th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n;<\/p>

d) Kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>4. Tr\u01b0\u1eddng h\u1ee3p \u0111ang \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u1edbi \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ngay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111ang b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf \u00edt nh\u1ea5t l\u00e0 18% t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf t\u1ea1m d\u1eebng th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf m\u1ed9t t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edf t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n;<\/p>

b) Th\u1eddi gian t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/p>

c) S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>

<\/a>5. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u1eb7c \u0111ang \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n, phong t\u1ecfa t\u00e0i kho\u1ea3n ho\u1eb7c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>

a) Trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bi\u1ebft, ph\u1ed1i h\u1ee3p.<\/p>

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ngay bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n th\u00ec th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc bi\u1ebft v\u00e0 n\u00eau r\u00f5 l\u00fd do;<\/p>

b) Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c giao qu\u1ea3n l\u00fd thu \u0111\u1ed1i v\u1edbi kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 ch\u1ea5m d\u1ee9t vi\u1ec7c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u00e0y.<\/p>

<\/a>6. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf l\u00e0 chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh chuy\u1ec3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ec3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh.<\/p>

<\/a>\u0110i\u1ec1u 70. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef<\/b><\/p>

<\/a>1. Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf do c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef (sau \u0111\u00e2y g\u1ecdi l\u00e0 thu t\u1eeb b\u00ean th\u1ee9 ba) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 h\u1ee3p ph\u00e1p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u00ean th\u1ee9 ba \u0111ang c\u00f3 kho\u1ea3n n\u1ee3 ho\u1eb7c \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, bao g\u1ed3m:<\/p>

a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111ang c\u00f3 kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u1ee7y quy\u1ec1n n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, gi\u1ea5y t\u1edd, ch\u1ee9ng ch\u1ec9 c\u00f3 gi\u00e1. S\u1ed1 ti\u1ec1n, t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a, gi\u1ea5y t\u1edd, ch\u1ee9ng ch\u1ec9 c\u00f3 gi\u00e1 m\u00e0 b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef l\u00e0 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/p>

<\/a>2. X\u00e1c minh th\u00f4ng tin b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf:<\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cung c\u1ea5p th\u00f4ng tin v\u1ec1 ti\u1ec1n, t\u00e0i s\u1ea3n \u0111ang n\u1eafm gi\u1eef ho\u1eb7c c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf kh\u00f4ng cung c\u1ea5p \u0111\u01b0\u1ee3c th\u00f4ng tin theo y\u00eau c\u1ea7u th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>3. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef \u0111\u01b0\u1ee3c g\u1eedi cho nh\u1eefng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n sau: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd b\u00ean th\u1ee9 ba.<\/p>

<\/a>4. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n:<\/p>

a) Tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba c\u00f3 kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ho\u1eb7c n\u1eafm gi\u1eef ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf th\u00ec:<\/p>

a.1) Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef;<\/p>

a.2) B\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p thay s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

a.3) B\u00ean th\u1ee9 ba c\u00f3 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ngay trong ng\u00e0y kho\u1ea3n n\u1ee3 \u0111\u1ebfn h\u1ea1n thanh to\u00e1n;<\/p>

a.4) S\u1ed1 ti\u1ec1n b\u00ean th\u1ee9 ba n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) th\u00ec \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 71 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do b\u00ean th\u1ee9 ba \u0111ang n\u1eafm gi\u1eef l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a c\u00e1c giao d\u1ecbch b\u1ea3o \u0111\u1ea3m ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i quy\u1ebft ph\u00e1 s\u1ea3n th\u00ec vi\u1ec7c thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>

<\/a>5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean th\u1ee9 ba \u0111ang c\u00f3 kho\u1ea3n n\u1ee3, \u0111ang n\u1eafm gi\u1eef ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf:<\/p>

a) Cung c\u1ea5p cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng tin v\u1ec1 kho\u1ea3n n\u1ee3 ho\u1eb7c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c \u0111ang n\u1eafm gi\u1eef c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n c\u01b0\u1ee1ng ch\u1ebf, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 ti\u1ec1n, th\u1eddi h\u1ea1n thanh to\u00e1n n\u1ee3, lo\u1ea1i t\u00e0i s\u1ea3n, s\u1ed1 l\u01b0\u1ee3ng t\u00e0i s\u1ea3n, t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n;<\/p>

b) Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u x\u00e1c minh th\u00f4ng tin c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec b\u00ean th\u1ee9 ba kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ea3 ti\u1ec1n (bao g\u1ed3m c\u1ea3 kho\u1ea3n n\u1ee3 ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf), t\u00e0i s\u1ea3n kh\u00e1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cho \u0111\u1ebfn khi th\u1ef1c hi\u1ec7n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c chuy\u1ec3n giao t\u00e0i s\u1ea3n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

c) Tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ec3 n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c kh\u00f4ng chuy\u1ec3n giao t\u00e0i s\u1ea3n th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 4 \u0110i\u1ec1u 46 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>6. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111ang qu\u1ea3n l\u00fd b\u00ean th\u1ee9 ba c\u00f3 tr\u1ee5 s\u1edf kh\u00e1c \u0111\u1ecba b\u00e0n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf:<\/p>

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u01a1i c\u01b0 tr\u00fa ho\u1eb7c tr\u1ee5 s\u1edf kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 n\u01a1i c\u01b0 tr\u00fa ho\u1eb7c tr\u1ee5 s\u1edf kinh doanh c\u1ee7a b\u00ean th\u1ee9 ba c\u00f9ng tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh nh\u01b0ng kh\u00e1c \u0111\u1ecba b\u00e0n c\u1ea5p x\u00e3 th\u00ec Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1, Chi c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o, h\u01b0\u1edbng d\u1eabn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p d\u01b0\u1edbi ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf;<\/p>

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u01a1i c\u01b0 tr\u00fa ho\u1eb7c tr\u1ee5 s\u1edf kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 n\u01a1i c\u01b0 tr\u00fa ho\u1eb7c tr\u1ee5 s\u1edf kinh doanh c\u1ee7a b\u00ean th\u1ee9 ba kh\u00e1c \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ed3ng th\u1eddi g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd b\u00ean th\u1ee9 ba \u0111\u1ec3 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n.<\/p>

<\/a>\u0110i\u1ec1u 71. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean<\/b><\/p>

<\/a>1. Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 v\u00e0 th\u00f4ng tin h\u1ee3p ph\u00e1p v\u1ec1 t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf.<\/p>

<\/a>2. Kh\u00f4ng \u00e1p d\u1ee5ng k\u00ea bi\u00ean t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n \u0111ang trong th\u1eddi gian ch\u1eefa b\u1ec7nh t\u1ea1i c\u00e1c c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>3. Nh\u1eefng t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea bi\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 296\/2025\/N\u0110-CP\u00a0<\/a>c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>

Ri\u00eang \u0111\u1ed1i v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p (g\u1ecdi chung l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c) ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng ngu\u1ed3n v\u1ed1n do ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p th\u00ec kh\u00f4ng k\u00ea bi\u00ean c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua s\u1eafm t\u1eeb ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u00f3 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ngu\u1ed3n thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p kh\u00e1c th\u00ec k\u00ea bi\u00ean c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, mua s\u1eafm t\u1eeb ngu\u1ed3n thu \u0111\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf, tr\u1eeb c\u00e1c t\u00e0i s\u1ea3n sau \u0111\u00e2y:<\/p>

a) Thu\u1ed1c ch\u1eefa b\u1ec7nh, ph\u01b0\u01a1ng ti\u1ec7n, d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n thu\u1ed9c c\u01a1 s\u1edf y t\u1ebf, kh\u00e1m ch\u1eefa b\u1ec7nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e2y l\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u1ec3 kinh doanh; l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, d\u1ee5ng c\u1ee5, t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 vi\u1ec7c \u0103n gi\u1eefa ca cho c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c;<\/p>

b) Nh\u00e0 tr\u1ebb, tr\u01b0\u1eddng h\u1ecdc, c\u00e1c thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, \u0111\u1ed3 d\u00f9ng thu\u1ed9c c\u00e1c c\u01a1 s\u1edf n\u00e0y n\u1ebfu \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n \u0111\u1ec3 kinh doanh c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c;<\/p>

c) Trang thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng c\u1ee5 b\u1ea3o \u0111\u1ea3m an to\u00e0n lao \u0111\u1ed9ng, ph\u00f2ng ch\u1ed1ng ch\u00e1y n\u1ed5, ph\u00f2ng ch\u1ed1ng \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng;<\/p>

d) Tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c;<\/p>

\u0111) C\u01a1 s\u1edf h\u1ea1 t\u1ea7ng ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u00f4ng c\u1ed9ng, an ninh, qu\u1ed1c ph\u00f2ng.<\/p>

<\/a>4. X\u00e1c minh th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf:<\/p>

a) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy\u1ec1n g\u1eedi v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, c\u01a1 quan \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, c\u01a1 quan \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ec3 x\u00e1c minh v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 quy\u1ec1n x\u00e1c minh v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf kinh doanh ho\u1eb7c c\u01b0 tr\u00fa, c\u01a1 quan \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, c\u01a1 quan \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan;<\/p>

c) Th\u00f4ng tin x\u00e1c minh bao g\u1ed3m: c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 x\u00e1c minh, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u00e3 x\u00e1c minh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh (\u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5) ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh). \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u0103ng k\u00fd, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, chuy\u1ec3n \u0111\u1ed5i, chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c t\u1eb7ng cho, gi\u1ea5y ch\u1ee9ng nh\u1eadn v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n th\u00ec vi\u1ec7c x\u00e1c minh th\u00f4ng qua ch\u1ee7 s\u1edf h\u1eefu, ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, c\u01a1 quan ch\u1ee9c n\u0103ng ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi l\u00e0m ch\u1ee9ng nh\u01b0 ng\u01b0\u1eddi b\u00e1n, ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 vi\u1ec7c mua b\u00e1n ho\u1eb7c c\u00e1c t\u00e0i li\u1ec7u, ch\u1ee9ng c\u1ee9 h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

d) Sau khi t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, n\u1ed9i dung t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n k\u00ea bi\u00ean, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n;<\/p>

\u0111) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf g\u1eedi v\u0103n b\u1ea3n x\u00e1c minh v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u00e0y kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0i s\u1ea3n th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>5. Ph\u1ed1i h\u1ee3p v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n k\u00ea bi\u00ean:<\/p>

a) Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n x\u00e1c minh t\u00e0i s\u1ea3n v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh n\u1ee3 thu\u1ebf g\u1eedi v\u0103n b\u1ea3n \u0111\u1ebfn \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 c\u00e1c t\u00e0i s\u1ea3n thu\u1ed9c di\u1ec7n k\u00ea bi\u00ean (bao g\u1ed3m c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c nhau) \u0111\u1ec1 ngh\u1ecb th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean;<\/p>

b) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n b\u1ecb c\u01b0\u1ee1ng ch\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n nhi\u1ec1u x\u00e3, ph\u01b0\u1eddng trong c\u00f9ng t\u1ec9nh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t sinh n\u1ee3 thu\u1ebf g\u1eedi v\u0103n b\u1ea3n \u0111\u1ebfn \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh \u0111\u1ec1 ngh\u1ecb th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean;<\/p>

c) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c c\u1ea5p t\u1ec9nh kh\u00f4ng th\u1ef1c hi\u1ec7n b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0\u0111\u1ec3 \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 ho\u1eb7c c\u1ea5p t\u1ec9nh ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/p>

<\/a>6. Quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean do Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, c\u1ea5p x\u00e3 ban h\u00e0nh \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n k\u00ea bi\u00ean thu\u1ed9c di\u1ec7n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu th\u00ec quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan sau \u0111\u00e2y:<\/p>

a) V\u0103n ph\u00f2ng \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p k\u00ea bi\u00ean quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;<\/p>

b) C\u01a1 quan \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n k\u00ea bi\u00ean l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n giao th\u00f4ng;<\/p>

c) C\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

<\/a>7. X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean:<\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf ph\u1ea3i ch\u1ecbu m\u1ecdi chi ph\u00ed cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p to\u00e0n b\u1ed9 chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf cho t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b) C\u01a1 quan thi h\u00e0nh bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf k\u00ea bi\u00ean, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n:<\/p>

b.1) Thanh to\u00e1n chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf;<\/p>

b.2) N\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf.<\/p>

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan b\u1ecb c\u01a1 quan h\u1ea3i quan k\u00ea bi\u00ean b\u00e1n \u0111\u1ea5u gi\u00e1, c\u01a1 quan h\u1ea3i quan tr\u00edch n\u1ed9p ti\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 n\u1ed9p ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a b\u1ecb k\u00ea bi\u00ean b\u00e1n \u0111\u1ea5u gi\u00e1 tr\u01b0\u1edbc khi n\u1ed9p ti\u1ec1n thu\u1ebf n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh k\u00ea bi\u00ean tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c s\u1edf h\u1eefu Nh\u00e0 n\u01b0\u1edbc;<\/p>

b.3) Tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf sau khi thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf v\u00e0 n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

<\/a>8. Chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 48 \u0111\u1ebfn \u0110i\u1ec1u 53 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 296\/2025\/N\u0110-CP\u00a0<\/a>c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>

<\/a>9. Ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng kinh ph\u00ed t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf. C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng t\u1ef1 nguy\u1ec7n ho\u00e0n tr\u1ea3 chi ph\u00ed c\u01b0\u1ee1ng ch\u1ebf th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>

<\/a>10. Vi\u1ec7c t\u1ed5 ch\u1ee9c thi h\u00e0nh c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p k\u00ea bi\u00ean t\u00e0i s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1eeb\u00a0<\/a>\u0110i\u1ec1u 24 \u0111\u1ebfn \u0110i\u1ec1u 35 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 296\/2025\/N\u0110-CP\u00a0<\/a>c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>

<\/a>\u0110i\u1ec1u 72. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n<\/b><\/p>

1. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 thu\u1ed9c m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>

a) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf ban h\u00e0nh th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf; c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 66, 68, 69,\u00a0<\/a>70 v\u00e0 71 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0nh\u01b0ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf n\u1ee3;<\/p>

b) Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh trong th\u1eddi gian t\u1eeb 03 n\u0103m tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng thu \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf n\u1ee3.<\/p>

2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Ph\u1ee5c h\u1ed3i, ph\u00e1 s\u1ea3n s\u1ed1 142\/2025\/QH15<\/a>.<\/p>

3. Tr\u01b0\u1eddng h\u1ee3p T\u00f2a \u00e1n c\u00f3 th\u00f4ng b\u00e1o tr\u1ea3 l\u1ea1i \u0111\u01a1n y\u00eau c\u1ea7u ho\u1eb7c c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00f4ng m\u1edf th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 73 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u 73. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u0103ng k\u00fd ho\u1eb7c y\u00eau c\u1ea7u ch\u1ea5m d\u1ee9t x\u00e1c nh\u1eadn th\u00f4ng b\u00e1o, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/p>

<\/a>1. Bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd t\u1ed5 h\u1ee3p t\u00e1c, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ecba \u0111i\u1ec3m kinh doanh, \u0111\u0103ng k\u00fd ho\u1eb7c y\u00eau c\u1ea7u ch\u1ea5m d\u1ee9t x\u00e1c nh\u1eadn th\u00f4ng b\u00e1o, \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 72 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh trong th\u1eddi gian t\u1eeb 03 n\u0103m tr\u1edf l\u00ean nh\u01b0ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf n\u1ee3;<\/p>

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>

c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 72 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

<\/a>2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c minh th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf qua c\u00e1c d\u1eef li\u1ec7u qu\u1ea3n l\u00fd v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i.<\/p>

<\/a>3. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i:<\/p>

a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadn v\u0103n b\u1ea3n; th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, g\u1ed3m: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh; lo\u1ea1i gi\u1ea5y t\u1edd \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i; c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn lo\u1ea1i gi\u1ea5y t\u1edd \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i (s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m ban h\u00e0nh); l\u00fd do thu h\u1ed3i; th\u1eddi gian \u0111\u1ec1 ngh\u1ecb c\u01a1 quan ban h\u00e0nh th\u1ef1c hi\u1ec7n thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/p>

b) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh- trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ho\u00e0n t\u1ea5t x\u00e1c minh th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n b\u1ecb \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>4. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh c\u00f3 th\u1ea9m quy\u1ec1n:<\/p>

a) Sau khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thu h\u1ed3i c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh th\u1ef1c hi\u1ec7n thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh theo tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan ho\u1eb7c th\u00f4ng b\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 l\u00fd do kh\u00f4ng thu h\u1ed3i;<\/p>

b) Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u00f4ng thu h\u1ed3i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh n\u00eau tr\u00ean c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo d\u00f5i kho\u1ea3n n\u1ee3 n\u00e0y v\u00e0 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf kh\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thu \u0111\u01b0\u1ee3c ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>

<\/a>5. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 49 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0<\/a>v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf l\u1eadp v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd c\u1ee7a: doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, t\u1ed5 h\u1ee3p t\u00e1c, h\u1ed9 kinh doanh, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh g\u1eedi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd:<\/p>

a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u1ee7 y\u1ebfu sau: t\u00ean c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec1 ngh\u1ecb, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadn v\u0103n b\u1ea3n; th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb c\u01b0\u1ee1ng ch\u1ebf, g\u1ed3m: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh; l\u00fd do kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd;<\/p>

b) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd g\u1eedi \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb kh\u00f4i ph\u1ee5c t\u00ecnh tr\u1ea1ng ph\u00e1p l\u00fd.<\/p>

<\/a>Ch\u01b0\u01a1ng VII<\/b><\/b><\/p>

<\/a>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/b><\/p>

<\/a>\u0110i\u1ec1u 74. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026.<\/p>

2. Quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n b\u1ed5 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a.2, a.3, a.4, a.5 v\u00e0 a.6\u00a0(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o)\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0th\u1ef1c hi\u1ec7n \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2026.<\/p>

3. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf:<\/p>

a) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>;<\/p>

b) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a091\/2022\/N\u0110-CP<\/a>\u00a0ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2022 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>;<\/p>

c) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a049\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng t\u1ea1m ho\u00e3n xu\u1ea5t c\u1ea3nh;<\/p>

d) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0117\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 09 th\u00e1ng 6 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n;<\/p>

\u0111) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0373\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0126\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>

4. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0125\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0102\/2021\/N\u0110-CP<\/a>\u00a0ng\u00e0y 16 th\u00e1ng 11 n\u0103m 2021 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0310\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 02 th\u00e1ng 12 n\u0103m 2025) ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026 cho \u0111\u1ebfn khi c\u00f3 v\u0103n b\u1ea3n thay th\u1ebf.<\/p>

5. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c vi\u1ec7n d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/p>

<\/a>\u0110i\u1ec1u 75. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><\/p>

\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 21 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u00ec Tr\u01b0\u1edfng Thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf Doanh nghi\u1ec7p l\u1edbn, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c thu\u1ebf Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ph\u1ee5c h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd.<\/p>

<\/a>\u0110i\u1ec1u 76. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/b><\/p>

C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>

\u00a0<\/p>


N\u01a1i nh\u1eadn:
<\/span><\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9;
– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;
– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
– \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;
– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i;
– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, c\u00e1c V\u1ee5, C\u1ee5c, C\u00f4ng b\u00e1o;
– L\u01b0u: VT, KTTH (2b)<\/p><\/td>

TM. CH\u00cdNH PH\u1ee6
KT. TH\u1ee6 T\u01af\u1edaNG
PH\u00d3 TH\u1ee6 T\u01af\u1edaNG




Nguy\u1ec5n V\u0103n Th\u1eafng<\/b><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6——- 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————— S\u1ed1: 252\/2026\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2026 \u00a0 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-984","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/984","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=984"}],"version-history":[{"count":7,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/984\/revisions"}],"predecessor-version":[{"id":998,"href":"https:\/\/aacfplus.com\/index.php?rest_route=\/wp\/v2\/pages\/984\/revisions\/998"}],"wp:attachment":[{"href":"https:\/\/aacfplus.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}