{"id":4496,"date":"2025-10-12T22:31:26","date_gmt":"2025-10-12T15:31:26","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-21-2012-qh13-quoc-hoi\/"},"modified":"2025-10-12T22:31:37","modified_gmt":"2025-10-12T15:31:37","slug":"luat-21-2012-qh13-quoc-hoi","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-21-2012-qh13-quoc-hoi\/","title":{"rendered":"Lu\u1eadt 21\/2012\/QH13 Qu\u1ed1c h\u1ed9i"},"content":{"rendered":"\n\t\t

\n\t\t\t

V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/h4>\n\t\t\t
T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n
N\u1ed9i dung<\/span><\/a><\/li>\n
Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n
V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n
L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n
Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n
Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n
T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul>
\n<\/p>\n
\n
Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2012-21\/2012\/QH13<\/span><\/h1>\n
<\/div>\n\n\n\n\n\n\n
S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n 21\/2012\/QH13 <\/td>\n <\/td>\n Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n Lu\u1eadt <\/td>\n<\/tr>\n
N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n Qu\u1ed1c h\u1ed9i <\/td>\n <\/td>\n Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n Nguy\u1ec5n Sinh H\u00f9ng <\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n 20\/11\/2012 <\/td>\n <\/td>\n Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n 01\/07\/2013 <\/td>\n<\/tr>\n
Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n 24\/12\/2012 <\/td>\n <\/td>\n S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n T\u1eeb s\u1ed1 765 \u0111\u1ebfn s\u1ed1 766 <\/td>\n<\/tr>\n
<\/td>\n T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2020 <\/td>\n<\/tr>\n<\/table>\n
<\/div>\n<\/p><\/div>\n
<\/body><\/html>
\n<\/p>\n
\n
B\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd<\/h2>\n
H\u1ed3 s\u01a1 khai thu\u1ebf theo qu\u00fd v\u1eeba \u0111\u01b0\u1ee3c b\u1ed5 sung theo Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2012.<\/b><\/p>\n
\n
Theo \u0111\u00f3, h\u1ed3 s\u01a1 n\u00e0y g\u1ed3m: <\/p>\n
– T\u1edd khai theo qu\u00fd
– B\u1ea3ng k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (n\u1ebfu c\u00f3)
– B\u1ea3ng k\u00ea khai h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (n\u1ebfu c\u00f3)
– T\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n
Th\u1eddi h\u1ea1n khai v\u00e0 n\u1ed9p thu\u1ebf theo qu\u00fd c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt n\u00e0y. <\/p>\n
Ri\u00eang \u0111\u1ed1i v\u1edbi thu\u1ebf \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec s\u1ebd \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ch\u1eadm n\u1ed9p thu\u1ebf trong v\u00f2ng 90 ng\u00e0y, ng\u01b0\u1eddi n\u1ed9p s\u1ebd ph\u1ea3i tr\u1ea3 m\u1ee9c l\u0169y ti\u1ebfn 0,05%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p ch\u1eadm. Qu\u00e1 90 ng\u00e0y, m\u1ee9c ph\u1ea1t n\u00e0y s\u1ebd t\u0103ng l\u00ean 0,07% t\u00ednh tr\u00ean s\u1ed1 ng\u00e0y n\u1ed9p ch\u1eadm v\u01b0\u1ee3t qu\u00e1 90 ng\u00e0y.<\/p>\n
Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 21\/2012\/QH13<\/span><\/a> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2013. <\/div>\n
<\/body><\/html>
\n<\/div>\n
\n<\/p>\n
\n
\n
\n <\/p>\n\n\n
\n
QU\u1ed0C H\u1ed8I
——–<\/b><\/div>\n<\/td>\n
\n
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
—————-<\/b><\/div>\n<\/td>\n<\/tr>\n
\n
Lu\u1eadt s\u1ed1: 21\/2012\/QH13<\/div>\n<\/td>\n
\n
H\u00e0 N\u1ed9i, ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\n
LU\u1eacT<\/span><\/b><\/a><\/div>\nS\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe<\/a><\/div>\n
C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10;<\/i><\/p>\n
Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11,<\/i><\/p>\n
\u0110i\u1ec1u 1.<\/b><\/a><\/p>\n
S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf:<\/a><\/p>\n
1. B\u1ed5 sung c\u00e1c kho\u1ea3n 4, 5 v\u00e0 6 v\u00e0o<\/a> \u0110i\u1ec1u 4<\/a> nh\u01b0 sau: <\/a><\/p>\n
\u201c4. \u00c1p d\u1ee5ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf:<\/p>\n
a) Vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf bao g\u1ed3m: thu th\u1eadp th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; x\u00e2y d\u1ef1ng c\u00e1c b\u1ed9 ti\u00eau ch\u00ed qu\u1ea3n l\u00fd thu\u1ebf; \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ec1 xu\u1ea5t, \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n
b) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd, \u1ee9ng d\u1ee5ng h\u1ec7 th\u1ed1ng th\u00f4ng tin nghi\u1ec7p v\u1ee5 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf, m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra, thanh tra v\u1ec1 thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 kh\u00e1c trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n
5. \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed sau<\/a>:<\/p>\n
a) Kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, v\u1ec1 h\u1ea3i quan trong hai n\u0103m li\u00ean t\u1ee5c;<\/p>\n
b) Th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
c) Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan, th\u1ee7 t\u1ee5c thu\u1ebf \u0111i\u1ec7n t\u1eed;<\/p>\n
d) Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea;<\/p>\n
\u0111) C\u00f3 kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u1eb1ng n\u0103m theo m\u1ee9c quy \u0111\u1ecbnh.<\/p>\n
6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.\u201d<\/p>\n
2. B\u1ed5 sung c\u00e1c kho\u1ea3n 10, 11 v\u00e0 12 v\u00e0o<\/a> \u0110i\u1ec1u 5<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c10. Qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf<\/i> l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00f3 h\u1ec7 th\u1ed1ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh, \u0111\u00e1nh gi\u00e1 v\u00e0 ph\u00e2n lo\u1ea1i c\u00e1c r\u1ee7i ro c\u00f3 th\u1ec3 t\u00e1c \u0111\u1ed9ng ti\u00eau c\u1ef1c \u0111\u1ebfn hi\u1ec7u qu\u1ea3, hi\u1ec7u l\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c h\u1ee3p l\u00fd, \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3.<\/p>\n
1.1. Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf<\/i> l\u00e0 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c gi\u1eefa c\u01a1 quan thu\u1ebf v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf c\u00e1c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp cho m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf ho\u1eb7c gi\u00e1 t\u00ednh thu\u1ebf theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng. Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp tr\u01b0\u1edbc khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n
12. X\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, tr\u1ecb gi\u00e1 h\u1ea3i quan, x\u00e1c nh\u1eadn tr\u01b0\u1edbc xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0 vi\u1ec7c c\u01a1 quan h\u1ea3i quan ban h\u00e0nh v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1, tr\u1ecb gi\u00e1 h\u1ea3i quan, x\u00e1c nh\u1eadn xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.\u201d<\/a><\/p>\n
3.<\/a> Kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 6<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c1. \u0110\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c n\u1ed9p thu\u1ebf; cung c\u1ea5p th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf.<\/p>\n
2. Y\u00eau c\u1ea7u c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf gi\u1ea3i th\u00edch v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu\u1ebf; y\u00eau c\u1ea7u c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1<\/a>, tr\u1ecb gi\u00e1 h\u1ea3i quan<\/a>, x\u00e1c nh\u1eadn tr\u01b0\u1edbc xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7; y\u00eau c\u1ea7u c\u01a1 quan, t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.\u201d<\/p>\n
4. B\u1ed5 sung kho\u1ea3n 10 v\u00e0o<\/a> \u0110i\u1ec1u 7<\/a> nh\u01b0 sau:<\/a> <\/p>\n
\u201c10. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf, giao d\u1ecbch v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>\n
Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n n\u00e0y.\u201d<\/p>\n
5.<\/a> Kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 8<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c2. Tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf; c\u00f4ng khai c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf, trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 tr\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang.<\/p>\n
3. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i th\u00edch, cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u00f4ng khai m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n; c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, tr\u1ecb gi\u00e1 h\u1ea3i quan, x\u00e1c nh\u1eadn tr\u01b0\u1edbc xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/a>.\u201d<\/p>\n
6. B\u1ed5 sung kho\u1ea3n 9 v\u00e0o<\/a> \u0110i\u1ec1u 9<\/a> nh\u01b0 sau: <\/a><\/p>\n
\u201c9. C\u01a1 quan thu\u1ebf \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 v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, v\u1edbi c\u01a1 quan thu\u1ebf c\u00e1c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c tr\u1ed1n l\u1eadu thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp.\u201d<\/p>\n
7. B\u1ed5 sung kho\u1ea3n 3 v\u00e0o<\/a> \u0110i\u1ec1u 30<\/a> nh\u01b0 sau: <\/a><\/p>\n
\u201c3. Vi\u1ec7c \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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 s\u1ef1 th\u1ed1ng nh\u1ea5t gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo th\u1ecfa thu\u1eadn \u0111\u01a1n ph\u01b0\u01a1ng, song ph\u01b0\u01a1ng v\u00e0 \u0111a ph\u01b0\u01a1ng gi\u1eefa c\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf c\u00e1c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 li\u00ean quan.<\/p>\n
Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n n\u00e0y.\u201d<\/p>\n
8. B\u1ed5 sung kho\u1ea3n 1a v\u00e0o sau<\/a> kho\u1ea3n 1 \u0110i\u1ec1u 31<\/a>; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/a> kho\u1ea3n 6 \u0110i\u1ec1u 31<\/a> nh\u01b0 sau: <\/a><\/p>\n
\u201c1a. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf khai v\u00e0 n\u1ed9p theo qu\u00fd bao g\u1ed3m:<\/p>\n
a) T\u1edd khai thu\u1ebf qu\u00fd;<\/p>\n
b) B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra (n\u1ebfu c\u00f3);<\/p>\n
c) B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o (n\u1ebfu c\u00f3);<\/p>\n
d) T\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.\u201d<\/p>\n
\u201c6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, khai theo qu\u00fd, khai theo n\u0103m, khai t\u1ea1m t\u00ednh theo qu\u00fd, khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, khai quy\u1ebft to\u00e1n thu\u1ebf; ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 khai thu\u1ebf theo qu\u00fd v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.\u201d<\/p>\n
9. C\u00e1c<\/a> kho\u1ea3n 1, 2 , 3 v\u00e0 6 \u0110i\u1ec1u 32<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c1. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, theo qu\u00fd:<\/p>\n
a) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 hai m\u01b0\u01a1i c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo th\u00e1ng;<\/p>\n
b) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai v\u00e0 n\u1ed9p theo qu\u00fd.<\/p>\n
2. \u0110\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m:<\/a><\/p>\n
a) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf n\u0103m.<\/p>\n
\u0110\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t th\u00ec th\u1eddi h\u1ea1n khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n thu\u00ea \u0111\u1ea5t;<\/p>\n
b) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ba m\u01b0\u01a1i c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1m t\u00ednh theo qu\u00fd;<\/p>\n
c) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 ch\u00edn m\u01b0\u01a1i, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n
3. Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 m\u01b0\u1eddi, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t \u0111ai, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.\u201d<\/p>\n
\u201c 6. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau<\/a>:<\/p>\n
a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/p>\n
b) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda li\u00ean th\u00f4ng th\u00ec \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 ch\u1ebf \u0111\u00f3;<\/p>\n
c) \u0110\u1ecba \u0111i\u1ec3m 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 Lu\u1eadt h\u1ea3i quan;<\/p>\n
d) Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ecba \u0111\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p: ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf nhi\u1ec1u \u0111\u1ecba b\u00e0n; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t \u0111ai; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft kh\u00e1c.\u201d<\/p>\n
10.<\/a> Kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 33<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c2. Th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 ba m\u01b0\u01a1i ng\u00e0y \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00e1ng, khai thu\u1ebf qu\u00fd, khai thu\u1ebf n\u0103m, khai thu\u1ebf t\u1ea1m t\u00ednh, khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf; s\u00e1u m\u01b0\u01a1i ng\u00e0y \u0111\u1ed1i v\u1edbi vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u201d<\/p>\n
\u201c4. Trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, c\u01a1 quan thu\u1ebf ph\u1ea3i tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn vi\u1ec7c gia h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.\u201d<\/p>\n
11.<\/a> \u0110i\u1ec1u 42<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n
\u201c\u0110i\u1ec1u 42. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/a><\/b><\/p>\n
1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 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.<\/p>\n
2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf t\u00ednh thu\u1ebf ho\u1eb7c \u1ea5n \u0111\u1ecbnh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t \u0111ai, l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n
3. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/a><\/p>\n
a) H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a l\u00e0 hai tr\u0103m b\u1ea3y m\u01b0\u01a1i l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n
– C\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam;<\/p>\n
– C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi gian \u00edt nh\u1ea5t hai n\u0103m li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u00e0 kh\u00f4ng c\u00f3 h\u00e0nh vi gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i, tr\u1ed1n thu\u1ebf; n\u1ee3 ti\u1ec1n thu\u1ebf qu\u00e1 h\u1ea1n, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;<\/p>\n
– Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea;<\/p>\n
– Th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean nh\u01b0ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh, nh\u01b0ng kh\u00f4ng qu\u00e1 hai tr\u0103m b\u1ea3y m\u01b0\u01a1i l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a;<\/p>\n
b) H\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1m nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh nh\u01b0ng kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh;<\/p>\n
c) H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a nh\u01b0ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a \u0111\u1ebfn ng\u00e0y n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 106 c\u1ee7a Lu\u1eadt n\u00e0y. Th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh t\u1ed1i \u0111a l\u00e0 ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/p>\n
d) C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), th\u00ec t\u1ed5 ch\u1ee9c nh\u1eadn b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\u201d<\/p>\n
12.<\/a> \u0110i\u1ec1u 45<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c\u0110i\u1ec1u 45. Th\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/b><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n thu\u1ebf truy thu, ti\u1ec1n thu\u1ebf ph\u00e1t sinh, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u00ec vi\u1ec7c thanh to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 sau \u0111\u00e2y:<\/p>\n
1. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd:<\/p>\n
a) Ti\u1ec1n thu\u1ebf n\u1ee3;<\/p>\n
b) Ti\u1ec1n thu\u1ebf truy thu;<\/p>\n
c) Ti\u1ec1n ch\u1eadm n\u1ed9p;<\/p>\n
d) Ti\u1ec1n thu\u1ebf ph\u00e1t sinh;<\/p>\n
\u0111) Ti\u1ec1n ph\u1ea1t;<\/p>\n
2. \u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf do c\u01a1 quan h\u1ea3i quan qu\u1ea3n l\u00fd:<\/a><\/p>\n
a) Ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf;<\/p>\n
b) Ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf;<\/p>\n
c) Ti\u1ec1n thu\u1ebf n\u1ee3 qu\u00e1 h\u1ea1n ch\u01b0a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf;<\/p>\n
d) Ti\u1ec1n ch\u1eadm n\u1ed9p ch\u01b0a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf;<\/p>\n
\u0111) Ti\u1ec1n thu\u1ebf ph\u00e1t sinh;<\/p>\n
e) Ti\u1ec1n ph\u1ea1t.\u201d<\/p>\n
13.<\/a> \u0110i\u1ec1u 47<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c\u0110i\u1ec1u 47. X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba<\/b><\/p>\n
1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3, k\u1ec3 c\u1ea3 vi\u1ec7c b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf v\u1edbi nhau; ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo; ho\u1eb7c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/p>\n
2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi n\u00eau r\u00f5 l\u00fd do kh\u00f4ng ho\u00e0n tr\u1ea3 trong th\u1eddi h\u1ea1n n\u0103m 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.\u201d<\/p>\n
14.<\/a> Kho\u1ea3n 1 \u0110i\u1ec1u 49<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c1. Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n
a) 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 thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd;<\/p>\n
b) 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 nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n
c) Ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/a><\/p>\n
d) Kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n do g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n
15.<\/a> \u0110i\u1ec1u 50<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c\u0110i\u1ec1u 50. Th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p thu\u1ebf<\/b><\/p>\n
1. Ch\u00ednh ph\u1ee7 gia h\u1ea1n n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf 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.<\/p>\n
2. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u0103n c\u1ee9 h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p, th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf.\u201d<\/p>\n
16.<\/a> Kho\u1ea3n 1 \u0110i\u1ec1u 54<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c1. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p gi\u1ea3i th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.\u2019’<\/p>\n
17.<\/a> \u0110i\u1ec1u 58<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n
\u2018\u2018\u0110i\u1ec1u 58. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/b><\/p>\n
1. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/p>\n
a) V\u0103n b\u1ea3n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf;<\/p>\n
b) C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.<\/p>\n
2. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p m\u1ed9t b\u1ed9 t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c t\u1ea1i c\u01a1 quan h\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf.\u201d<\/p>\n
18.<\/a> \u0110i\u1ec1u 60<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c\u0110i\u1ec1u 60. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf trong vi\u1ec7c gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf<\/b><\/p>\n
1. Vi\u1ec7c ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau l\u00e0 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 qu\u00e1 tr\u00ecnh, ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau:<\/p>\n
– Ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/p>\n
– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/p>\n
– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf trong th\u1eddi h\u1ea1n hai 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, gian l\u1eadn thu\u1ebf;<\/p>\n
– H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
– Doanh nghi\u1ec7p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc;<\/p>\n
– H\u1ebft th\u1eddi h\u1ea1n theo th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u1ed5 sung h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf; ho\u1eb7c c\u00f3 gi\u1ea3i tr\u00ecnh, b\u1ed5 sung nh\u01b0ng kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang;<\/p>\n
– H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n
2. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 s\u00e1u ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau th\u00ec th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau ho\u1eb7c th\u00f4ng b\u00e1o l\u00fd do kh\u00f4ng ho\u00e0n thu\u1ebf.<\/a><\/p>\n
3. Th\u1eddi h\u1ea1n ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) Vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n m\u1ed9t n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n
– C\u01a1 s\u1edf kinh doanh k\u00ea khai l\u1ed7 hai n\u0103m li\u00ean t\u1ee5c ho\u1eb7c c\u00f3 s\u1ed1 l\u1ed7 v\u01b0\u1ee3t qu\u00e1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu;<\/p>\n
– C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n; kinh doanh th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5;<\/p>\n
– C\u01a1 s\u1edf kinh doanh thay \u0111\u1ed5i tr\u1ee5 s\u1edf t\u1eeb hai l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/p>\n
– C\u01a1 s\u1edf kinh doanh c\u00f3 s\u1ef1 thay \u0111\u1ed5i b\u1ea5t th\u01b0\u1eddng gi\u1eefa doanh thu t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n trong giai \u0111o\u1ea1n m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/p>\n
b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, vi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/p>\n
4. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 b\u1ed1n m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00fd do kh\u00f4ng ho\u00e0n thu\u1ebf.<\/p>\n
5. Qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, n\u1ebfu vi\u1ec7c ch\u1eadm ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i ho\u00e0n, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f2n ph\u1ea3i tr\u1ea3 ti\u1ec1n l\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/p>\n
19.<\/a> Kho\u1ea3n 2 \u0110i\u1ec1u 64<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c2. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ec3 c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00fd do kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.\u201d<\/p>\n
20. B\u1ed5 sung kho\u1ea3n 3 v\u00e0o<\/a> \u0110i\u1ec1u 65<\/a> nh\u01b0 sau: <\/a><\/p>\n
\u201c3. C\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u00e3 \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u00e0y \u0111\u00e3 qu\u00e1 m\u01b0\u1eddi n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.\u201d<\/p>\n
21.<\/a> Kho\u1ea3n 2 \u0110i\u1ec1u 66<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau: <\/a><\/p>\n
\u201c2. Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n;\u201d<\/p>\n
22.<\/a> \u0110i\u1ec1u 67<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c\u0110i\u1ec1u 67. Th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/b><\/p>\n
1. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 65, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 65, h\u1ed9 gia \u0111\u00ecnh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 65 c\u1ee7a Lu\u1eadt n\u00e0y, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/p>\n
2. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb m\u01b0\u1eddi t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean;<\/p>\n
b) B\u1ed9 tr\u01b0\u1eddng B\u1ed9 T\u00e0i ch\u00ednh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb n\u0103m t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi m\u01b0\u1eddi t\u1ef7 \u0111\u1ed3ng;<\/p>\n
c) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c thu\u1ebf, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t d\u01b0\u1edbi n\u0103m t\u1ef7 \u0111\u1ed3ng.<\/p>\n
3. Ch\u00ednh ph\u1ee7 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00f3a h\u1eb1ng n\u0103m khi tr\u00ecnh Qu\u1ed1c h\u1ed9i ph\u00ea chu\u1ea9n quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n
4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n x\u00f3a n\u1ee3.\u201d<\/p>\n
23.<\/a> Kho\u1ea3n 2 \u0110i\u1ec1u 70<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c2. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 c\u1ea7n thi\u1ebft \u0111\u1ec3 thu th\u1eadp, trao \u0111\u1ed5i, x\u1eed l\u00fd th\u00f4ng tin trong n\u01b0\u1edbc, ngo\u00e0i n\u01b0\u1edbc, th\u00f4ng tin ch\u00ednh th\u1ee9c t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u1edf n\u01b0\u1edbc ngo\u00e0i theo c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean, c\u00e1c v\u0103n b\u1ea3n k\u00fd k\u1ebft gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c thu\u1ebf, h\u1ea3i quan \u0111\u1ec3 s\u1eed d\u1ee5ng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/p>\n
24.<\/a> \u0110i\u1ec1u 78<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/a> <\/p>\n
\u201c\u0110i\u1ec1u 78. Ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/p>\n
1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/p>\n
a) C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d <\/a>kho\u1ea3n 3 \u0110i\u1ec1u 77 c\u1ee7a Lu\u1eadt n\u00e0y;<\/p>\n
b) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra sau th\u00f4ng quan, bao g\u1ed3m ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch, ki\u1ec3m tra ch\u1ecdn m\u1eabu \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/a><\/p>\n
Khi ki\u1ec3m tra sau th\u00f4ng quan n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c h\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 4 Ch\u01b0\u01a1ng X c\u1ee7a Lu\u1eadt n\u00e0y;<\/p>\n
c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf qua ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; ki\u1ec3m tra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn theo k\u1ebf ho\u1ea1ch, chuy\u00ean \u0111\u1ec1 ki\u1ec3m tra do th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u1ea5p tr\u00ean quy\u1ebft \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 m\u1ed9t l\u1ea7n trong m\u1ed9t n\u0103m.<\/p>\n
2. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd. Trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf \u0111\u00e3 khai l\u00e0 \u0111\u00fang ho\u1eb7c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf b\u00e3i b\u1ecf quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf.<\/p>\n
3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf khi b\u1eaft \u0111\u1ea7u ti\u1ebfn h\u00e0nh ki\u1ec3m tra thu\u1ebf;<\/p>\n
b) \u0110\u1ed1i chi\u1ebfu n\u1ed9i dung khai b\u00e1o v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf trong ph\u1ea1m vi, n\u1ed9i dung c\u1ee7a quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf;<\/p>\n
c) Th\u1eddi h\u1ea1n ki\u1ec3m tra thu\u1ebf kh\u00f4ng qu\u00e1 n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra; tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m ng\u00e0y;<\/p>\n
d) Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n m\u1ed9t l\u1ea7n; th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/p>\n
\u0111) L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra thu\u1ebf trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ki\u1ec3m tra;<\/p>\n
e) X\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n ho\u1eb7c chuy\u1ec3n c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed l\u00fd theo k\u1ebft qu\u1ea3 ki\u1ec3m tra.\u201d<\/p>\n
25. B\u1ed5 sung kho\u1ea3n 4 v\u00e0o<\/a> \u0110i\u1ec1u 92<\/a> nh\u01b0 sau: <\/a><\/p>\n
\u201c4. Ch\u01b0a th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf cho ph\u00e9p n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 m\u01b0\u1eddi hai th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf. Vi\u1ec7c n\u1ed9p d\u1ea7n ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea3i c\u00f3 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/a><\/p>\n
Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n n\u00e0y.\u201d<\/p>\n
26. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/a> kho\u1ea3n 1 \u0110i\u1ec1u 93<\/a>; b\u1ed5 sung kho\u1ea3n 3 v\u00e0o<\/a> \u0110i\u1ec1u 93<\/a> nh\u01b0 sau:<\/a> <\/p>\n
\u201c1. C\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf bao g\u1ed3m:<\/p>\n
a) Tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c; y\u00eau c\u1ea7u phong t\u1ecfa t\u00e0i kho\u1ea3n;<\/p>\n
b) Kh\u1ea5u tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c thu nh\u1eadp;<\/p>\n
c) 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>\n
d) Th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng;<\/p>\n
\u0111) K\u00ea bi\u00ean t\u00e0i s\u1ea3n, b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n k\u00ea bi\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
e) Thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef;<\/p>\n
g) 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 ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1.\u201d<\/p>\n
\u201c3. Vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 97, 98, 98a, 99, 100, 101 v\u00e0 102 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi b\u1ecf tr\u1ed1n, t\u1ea9u t\u00e1n t\u00e0i s\u1ea3n th\u00ec ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 94 c\u1ee7a Lu\u1eadt n\u00e0y quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf ph\u00f9 h\u1ee3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thu h\u1ed3i n\u1ee3 thu\u1ebf k\u1ecbp th\u1eddi cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u201d<\/p>\n
27. B\u1ed5 sung \u0110i\u1ec1u 98a v\u00e0o sau<\/a> \u0110i\u1ec1u 98<\/a> nh\u01b0 sau:<\/a> <\/p>\n
\u201c\u0110i\u1ec1u 98a. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/b><\/p>\n
1. C\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/p>\n
2. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n ba ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/p>\n
3. Khi th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ph\u1ea3i th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang.\u201d<\/p>\n
28.<\/a> Kho\u1ea3n 1 \u0110i\u1ec1u 99<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c1. 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 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c v\u00e0 d kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/p>\n
Kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p 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\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.\u201d<\/p>\n
29. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung<\/a> \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 100<\/a>; b\u1ed5 sung kho\u1ea3n 4 v\u00e0o<\/a> \u0110i\u1ec1u 100<\/a> nh\u01b0 sau:<\/a> <\/p>\n
\u201ca) C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;\u201d<\/p>\n
\u201c4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p thu ti\u1ec1n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb c\u01b0\u1ee1ng ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111ang n\u1eafm gi\u1eef.\u201d<\/p>\n
30. S\u1eeda \u0111\u1ed5i t\u00ean<\/a> \u0110i\u1ec1u 101<\/a>; s\u1eeda \u0111\u1ed5i<\/a> kho\u1ea3n 1 \u0110i\u1ec1u 101<\/a>; b\u1ed5 sung kho\u1ea3n 3 v\u00e0o<\/a> \u0110i\u1ec1u 101<\/a> nh\u01b0 sau:<\/a> <\/p>\n
\u201c\u0110i\u1ec1u 101. 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<\/b><\/p>\n
1. 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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u01a1 quan h\u1ea3i quan kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.\u201d<\/p>\n
\u201c3. 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>\n
a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u;<\/p>\n
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.\u201d<\/p>\n
31.<\/a> \u0110i\u1ec1u 102<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n
\u201c\u0110i\u1ec1u 102. 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 ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1<\/b><\/p>\n
1. 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 ho\u1eb7c gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d, \u0111 v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u 93 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/p>\n
2. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u 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, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng, gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1.<\/p>\n
3. Khi th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang.\u201d<\/p>\n
32.<\/a> \u0110i\u1ec1u 106<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a> <\/p>\n
\u201c\u0110i\u1ec1u 106. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf<\/b><\/p>\n
1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c l\u0169y ti\u1ebfn 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p kh\u00f4ng qu\u00e1 ch\u00edn m\u01b0\u01a1i ng\u00e0y; 0,07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n ch\u00edn m\u01b0\u01a1i ng\u00e0y.<\/a><\/p>\n
2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai sai d\u1eabn \u0111\u1ebfn l\u00e0m thi\u1ebfu s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p n\u1ebfu t\u1ef1 gi\u00e1c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u1eb1ng c\u00e1ch n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p, nh\u01b0ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf.<\/p>\n
\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u1ed5 sung trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0111i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 ch\u1ee7 \u0111\u1ed9ng n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y, nh\u01b0ng kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf, thi\u1ebfu thu\u1ebf, tr\u1ed1n thu\u1ebf.<\/p>\n
3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p, s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p v\u00e0 m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/p>\n
4. Tr\u01b0\u1eddng h\u1ee3p sau ba m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n
5. C\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u1ee7y nhi\u1ec7m thu thu\u1ebf ch\u1eadm chuy\u1ec3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u1eadm chuy\u1ec3n theo m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.\u201d<\/p>\n
33.<\/a> \u0110i\u1ec1u 107<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c\u0110i\u1ec1u 107. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi 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<\/b><\/a><\/p>\n
1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf tr\u00ean s\u1ed5 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0ng 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 th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n v\u00e0 b\u1ecb x\u1eed ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cao h\u01a1n.<\/p>\n
2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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 nh\u01b0ng kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u 108 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec ngo\u00e0i vi\u1ec7c n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n b\u1ecb x\u1eed ph\u1ea1t nh\u01b0 sau:<\/p>\n
a) Ph\u1ea1t 10% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n v\u00e0 khai b\u1ed5 sung qu\u00e1 th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai <\/a>nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt n\u00e0y;<\/a><\/p>\n
b) Ph\u1ea1t 20% s\u1ed1 ti\u1ec1n thu\u1ebf khai thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n cao h\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.\u201d<\/p>\n
34.<\/a> Kho\u1ea3n 6 v\u00e0 kho\u1ea3n 9 \u0110i\u1ec1u 108<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau: <\/a><\/p>\n
\u201c6. Khai sai v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u m\u00e0 kh\u00f4ng khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan<\/p>\n
\u201c9. S\u1eed d\u1ee5ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng khai b\u00e1o vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/p>\n
35.<\/a> \u0110i\u1ec1u 110<\/a> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhu sau: <\/a><\/p>\n
\u201c\u0110i\u1ec1u 110. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/b><\/a><\/p>\n
1. \u0110\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m th\u1ee7 t\u1ee5c thu\u1ebf, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 hai n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh vi vi ph\u1ea1m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\n
2. \u0110\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, h\u00e0nh vi khai thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 n\u0103m n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/p>\n
3. Qu\u00e1 th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n m\u01b0\u1eddi n\u0103m tr\u1edf v\u1ec1 tr\u01b0\u1edbc; k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn, ti\u1ec1n ch\u1eadm n\u1ed9p cho to\u00e0n b\u1ed9 th\u1eddi gian tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.\u201d<\/p>\n
36. B\u1ed5 sung c\u1ee5m t\u1eeb \u201cti\u1ec1n ch\u1eadm n\u1ed9p,\u201d v\u00e0o tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cti\u1ec1n ph\u1ea1t\u201d t\u1ea1i c\u00e1c<\/a> \u0111i\u1ec1u 3<\/a>, 5<\/a>, 8<\/a>, 65<\/a>, 66<\/a>, 68<\/a>, 90<\/a>, 92<\/a>, 93<\/a>, 98<\/a>, 99<\/a>, 100<\/a>, 113<\/a>, 114<\/a> v\u00e0 118<\/a>; b\u1ed5 sung c\u1ee5m t\u1eeb \u201cv\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n\u201d v\u00e0o sau c\u1ee5m t\u1eeb \u201ckh\u00f4ng b\u1ecb ph\u1ea1t\u201d t\u1ea1i<\/a> kho\u1ea3n 4 \u0110i\u1ec1u 49<\/a>; b\u1ecf t\u1eeb \u201cph\u1ea1t\u201d trong c\u1ee5m t\u1eeb \u201cti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p\u201d t\u1ea1i<\/a> kho\u1ea3n 3 \u0110i\u1ec1u 56<\/a> c\u1ee7a Lu\u1eadt n\u00e0y.<\/a><\/p>\n
37. B\u1ed5 sung c\u1ee5m t\u1eeb \u201cho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\u201d v\u00e0o sau c\u1ee5m t\u1eeb \u201cgi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh\u201d t\u1ea1i c\u00e1c<\/a> \u0111i\u1ec1u 20, 72 v\u00e0 94<\/a> c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
38. B\u00e3i b\u1ecf<\/a> \u0111i\u1ec3m \u0111 kho\u1ea3n 3 \u0110i\u1ec1u 77<\/a> c\u1ee7a Lu\u1eadt n\u00e0y.<\/a><\/p>\n
\u0110i\u1ec1u 2<\/b><\/a><\/p>\n
1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013<\/a>.<\/p>\n
2. C\u00e1c n\u1ed9i dung v\u1ec1 thanh tra thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 kh\u00e1c v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thanh tra th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thanh tra.<\/p>\n
3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2007, Ch\u00ednh ph\u1ee7 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n x\u00f3a n\u1ee3 v\u00e0 b\u00e1o c\u00e1o Qu\u1ed1c h\u1ed9i k\u1ebft qu\u1ea3 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/a><\/p>\n
a) Ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n g\u1eb7p kh\u00f3 kh\u0103n, kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c n\u1ee3 thu\u1ebf, \u0111\u00e3 ng\u1eebng kinh doanh;<\/p>\n
b) Ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n; ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ph\u1ea1t c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu v\u00e0 ph\u00e1p nh\u00e2n m\u1edbi kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf n\u00e0y.<\/a><\/p>\n
4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/p>\n
Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XIII, k\u1ef3 h\u1ecdp th\u1ee9 4 th\u00f4ng qua ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012.<\/i><\/p>\n
\n <\/p>\n\n
<\/p>\n
\n<\/td>\n
<\/p>\n
CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/p>\n
Nguy\u1ec5n Sinh H\u00f9ng<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\n<\/p><\/div>\n
<\/div>\n<\/p><\/div>\n
<\/body><\/html>
\n<\/div>\n
\n<\/p>\n
\n
M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <\/a> <\/p>\n
<\/div>\n
\n
In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
\n
\n
<\/p>\n
\n
\n
\n
\n
\n
\n <\/p>\n\n\n
\n
THE NATIONAL ASSEMBLY<\/b>
——–<\/span><\/b><\/div>\n<\/td>\n
\n
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness<\/b>
—————-<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n
\n
Law No. 21\/2012\/QH13<\/span><\/div>\n<\/td>\n
\n
Hanoi, November 20, 2012<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\u00a0<\/p>\n
LAW<\/span><\/b><\/div>\n
AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION<\/div>\n
Pursuant to the Constitution of the Socialist Republic of Vietnam 1992, amended and supplemented in the Resolution No. <\/i>5<\/span>1<\/i>\/2001\/QH<\/span>1<\/i>0;<\/span><\/i><\/p>\n
The National Assembly promulgates the Law on a<\/i>mending and supplementing a number of articles of the Law on Tax administration<\/span> No. <\/i>78\/2006\/QH<\/span>11,<\/i><\/p>\n
Article 1. <\/b><\/p>\n
Amending and supplementing a number of articles of the Law on Tax administration<\/b>:<\/p>\n
1. Clause 4, 5 and 6 is added to Article 4 as follows: <\/a><\/p>\n
\u201c4. Applying the risk management mechanism to tax administration:<\/p>\n
a) The application of risk management mechanism in tax administration includes: collecting information and data related to tax payers; establishing the tax administration criteria; assessing the compliance with law of tax payers; suggesting and applying tax administration measures;<\/p>\n
b) The tax authority shall manage and use professional information systems to asses taxation risks, the compliance with law of tax payers, select objects of tax inspection, and support other activities in tax administration.<\/p>\n
5. Giving priorities when carrying out taxation procedures applicable to exports and imports if the tax payer satisfy the following requirements:<\/p>\n
a) Do not violate the laws on tax and customs within consecutive 02 years;<\/p>\n
b) Make payments via banks as prescribed by law;<\/p>\n
c) Carry out electronic customs procedures and taxation procedures;<\/p>\n
d) Comply with the law on accounting and statistics;<\/p>\n
dd) Reach the required rated of export and import turnover.<\/p>\n
6. The Government shall specify Clause 4 and Clause 5 of this Article.\u201d<\/p>\n
2. <\/a>Clause 10, 11 and 12 is added to Article 5 as follows:<\/p>\n
\u00a0\u201c10. Risk management in tax administration is the systematic application of laws and professional processes to determine, assess, and classify the risks that might negatively affect the efficiency and legitimacy of tax administration, and to form the basis for the tax authority to reasonably allocate resources and efficiently take managerial measures.<\/p>\n
1.1. Prior agreement on the method of calculating taxable prices is a written agreement between the tax authority and tax payers, or between the tax authority, tax payers and the tax authorities of the nations and territory with which Vietnam has signed the Agreements on double taxation and the prevention of tax evasion, applicable to income tax within a certain period, specifying the bases for tax calculation, the method of determining taxable prices or taxable prices according to market prices. The prior agreement on the method of determining taxable prices shall be made before the tax payer submit the tax declaration dossier.<\/p>\n
12. The prior determination of customs value and codes, the prior certification of the origins of exports and imports are the customs\u2019 issuing papers to determine customs value and codes, to determine the origins of exports and imports before carrying out customs procedures.\u201d<\/p>\n
3. Clause 1 and Clause 2 Article 6 is amended and supplemented as follows: <\/a><\/p>\n
\u201c1. Receive supports and instruction to pay tax; provide information and documents to fulfill the tax obligations and enjoy taxation benefits.<\/p>\n
2. Request the tax authority to explain the tax calculation and tax imposition; request the customs to determine the customs value and codes, <\/span>certify the origins of exports and imports before carrying out customs procedures<\/span> as prescribed by the Government; request the verification of the quality, quantity, and category of exports and imports.\u201d<\/p>\n
4. Clause 10 is added to Article 7 as follows: <\/a><\/p>\n
\u201c10. In case the tax payer doing business in a locality with information technology infrastructure shall make declaration, pay tax, and make transactions with the tax authority via electronic instruments as prescribed by the laws on electronic transactions.<\/p>\n
The Government shall specify <\/span>this Clause .\u201d<\/span><\/p>\n
5. Clause 2 and Clause 3 Article 8 is amended and supplemented as follows: <\/a><\/p>\n
\u201c2. Disseminate and instruct the laws on tax; announce the taxation procedure at the offices and websites of the tax authority and on the mass media.<\/p>\n
3. The tax authority must explain and provide information relevant to the determination of tax liability for tax payers; the tax authority must announce the tax being paid by local households and traders; the customs must determine the customs values and codes, certify the origins of exports and imports before carrying out customs procedures as prescribed by the Government.\u201d<\/p>\n
6. Clause 9 is added to Article 9 as follows: <\/a><\/p>\n
\u201c9. <\/span>the tax authority shall apply the mechanism for prior agreement on the method of determining taxable prices to tax payers and tax authorities of the nations and territories with which Vietnam has signed the Agreements on prevention of double taxation and tax evasion applicable to income tax.\u201d<\/p>\n
7. Clause 3 is added to Article 30 as follows: <\/a><\/p>\n
\u201c3. The mechanism for prior agreement on the method of determining taxable prices is applied based on the request of the tax payer and the agreement between the tax authority and the tax payer under a unilateral agreement, bilateral agreement, and multilateral agreement between the tax authority, the tax payer and the tax authority of relevant nations and territories.<\/p>\n
The Government shall specify this Clause .\u201d<\/span><\/p>\n
8. Clause 1a is added after Clause 1 Article 31; Clause 6 Article 31 is amended and supplemented as follows: <\/a><\/p>\n
\u201c1a. \u00a0<\/span>The tax declaration dossier of taxes being declared and paid every quarter includes:<\/p>\n
a) The quarterly tax declaration;<\/p>\n
b) The list of invoices sold goods and services (if any);<\/p>\n
c) The list of invoices of purchased goods and services (<\/span>if any);<\/p>\n
d) Other documents related to the tax payable.\u201d<\/p>\n
\u201c6. The Government shall specify the taxes being declared every month, every quarter, every year, temporarily declared every quarter, declared every time the tax liability arises, the tax finalization declaration the criteria for determining tax payers making declaration every quarter, and the dossier of tax declaration of each case.\u201d <\/p>\n
9. Clause 1, 2, 3 and 6 Article 32 is amended and supplemented as follows: <\/a><\/p>\n
\u201c1. For the <\/span>taxes being declared every month and every quarter:<\/span><\/p>\n
a) On the 20^{th<\/sup> of the month succeeding the month when the tax liability arises at the latest, applicable to the taxes declared and paid every month;<\/p>\n}
b) On the 30 of the month succeeding the month when the tax liability arises at the latest, applicable to the taxes declared and paid every quarter.<\/p>\n
2. For annual taxes:<\/p>\n
a) On the 30^{th<\/sup> of the first month of the calendar year or the fiscal year at the latest, applicable to the annual tax declaration.<\/p>\n}
For taxes on the use of non-agricultural land and land rents, the time limit for making tax declaration is prescribed by the laws on taxes on the use of non-agricultural land and land rents;<\/p>\n
b) On the 30^{th<\/sup> of the quarter succeeding the quarter when the tax liability arises at the latest, applicable to the initial tax declaration every quarter;<\/p>\n}
a) On the 90^{th<\/sup> as from the end of the calendar year or the fiscal year at the latest, applicable to the annual tax declaration.<\/p>\n}
3. a) On the <\/span>10^{th<\/sup> as from the tax liability arises at the latest, applicable to the taxes declared <\/span>every time the tax liability arises;<\/span><\/p>\n}
The time limit for submitting the declaration of taxes on land income and registration fee is specified by the Government and relevant laws.\u201d<\/p>\n
\u201c6. The location for submitting tax declarations:<\/p>\n
a) The tax payers shall submit the tax declarations at the authority in charge;<\/p>\n
b) When submitting the tax declaration according to single-window system, the location for submitting the tax declaration is provided by that system;<\/p>\n
c) The locations for submitting the tax declaration of exports and imports are specified by the Law on Customs;<\/p>\n
d) The Government shall specify the location for submitting tax declarations in cases such as: the tax payer engages in multiple businesses; the tax payer conducts business or production in multiple localities; the tax payer having tax liabilities; the tax payer having tax on the incomes from land; the tax payer making electronic declaration, and other necessary cases.\u201d<\/p>\n
10. Clause 2 and Clause 4 Article 33 is amended and supplemented as follows: <\/a><\/p>\n
\u201c2. The <\/span>extension does not exceed 30 days, applicable to the submission of monthly, quarterly, and annual tax declarations, initial tax declarations, occasional tax declarations; and does not exceed 60 days applicable to the submission of tax finalizations, as from the deadline for submitting tax declarations.\u201d <\/span><\/p>\n
\u201c4. Within 03 working days as from the reception of the application for extending the tax declaration, the tax authority must issue the written approval or refusal to the tax payer.\u201d<\/p>\n
11. Article 42 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 32. Deadlines for paying tax<\/b><\/p>\n
1. In case the tax is calculated by the tax payer, the deadline for paying tax is the deadline for submitting the tax declaration.<\/p>\n
2. In case the tax is calculated or imposed by the tax authority, the deadline for paying tax shall be written on the notice of the tax authority.<\/p>\n
The deadlines for paying taxes on incomes from land and registration fee are specified by the Government and relevant laws.\u201d<\/span><\/p>\n
3. The deadlines for paying taxes on exports and imports:<\/p>\n
a) The goods is materials imported for producing exports, the time limit for paying tax is two hundred and seventy five days as from the date of registration of the customs declaration sheet if the enterprise:<\/p>\n
– Has a factory that produces exports in Vietnam;<\/p>\n
– Engages in export and import for at least consecutive 02 years by the date of registration of the customs declaration sheet without committing any acts of trade fraud, tax evasion, overdue tax, late payment interest, fines; <\/p>\n
– Comply with the law<\/span>s on accounting and statistics;<\/span><\/p>\n
– Make payments via banks as prescribed by law<\/span>.<\/p>\n
If the requirements above are not satisfied, but the tax payable is underwritten by a credit institution, then the time limit for paying tax is the period of underwriting, but must not exceed two hundred and seventy five days as from the date of registration of the customs declaration sheet, and the late payment interest is exempted during the underwriting period. <\/p>\n
If the requirements above are not satisfied, but the tax payable is <\/span>not underwritten by a credit institution<\/span>, then the tax must be paid before the customs clearance is granted or before the goods are released;<\/p>\n
b) Taxes on goods being temporarily imported for re-export must be paid before completing the customs procedures for temporarily importing goods. <\/p>\n
If the tax payable is underwritten by a credit institution, then the time limit for paying tax is the underwriting<\/span> period, but must not exceed <\/span>fifteen days as from the <\/span>deadline for temporary import for re-export, and the <\/span>late payment interest is exempted during the underwriting period<\/span>;<\/p>\n
c) The taxes on goods not falling into the cases in Point a and Point b this Clause must be paid before the customs clearance is granted or before the goods are released.<\/p>\n
If the tax payable is underwritten by a credit institution, <\/span>then the customs clearance shall be granted or the goods shall be released, but the late payment interest must be paid as prescribed in Article 106 of this Law; <\/span>The maximum underwriting period is 30 days as from the registration date of the customs declaration sheet;<\/p>\n
d) If the tax payer underwritten by a credit institution has not paid tax and the late payment interest (if any) the underwriter shall pay tax and late payment interest on the tax payer\u2019s behalf.\u201d<\/p>\n
12. Article 45 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 45. The order for paying taxes, late payment interest, and fines<\/b><\/p>\n
If the tax payer has to pay tax debt, tax arrears, new tax, late payment interest, and fines, then the payments shall be made in the following order:<\/p>\n
1. For taxes managed by the tax authority:<\/p>\n
a) Tax debt;<\/p>\n
b) Tax arrears;<\/p>\n
c) Late payment interest;<\/p>\n
d) New tax;<\/p>\n
dd) Fines;<\/p>\n
2. For taxes managed by the <\/span>customs:<\/span><\/p>\n
a) The overdue tax debts subject to enforcing measures;<\/p>\n
b) The late payment interest subject to enforcing measures;<\/p>\n
c) The overdue tax debts subject to enforcing measures;<\/p>\n
d) Late payment interest not subject to enforcing measures;<\/p>\n
dd) New tax;<\/span><\/p>\n
dd) Fines.\u201d<\/p>\n
13. Article 47 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 47. <\/span>Settling excess<\/b> taxes, <\/span>late payment interest<\/b>, and fines<\/span><\/b><\/p>\n
1. The tax payer of which the paid tax, late payment interest, and fine payable are bigger than the tax, late payment interest, and fines payable within 10 years as from they day of making payment to the State budget, shall have the excess tax, late payment interest, and fines offset against the outstanding amount, including the offset among the taxes; or against the tax, fines the next payment; or returned, if the tax payer has no tax debts, late payment interest, and fines.<\/p>\n
2. If the tax payer request the return of the excess amount, the tax authority shall make a decision on return it, or issue a written explanation for not returning it within 05 working days as from receiving the written request.<\/p>\n
14. Clause 1 Article 49 is amended and supplemented as follows: <\/a><\/p>\n
\u201c1. The tax deferral shall be considered based on the request of the tax payer in one of the following cases: <\/p>\n
a) The tax payer suffer from material damage that directly affect the production and business by reason of natural disasters, fire, or unexpected accidents;<\/p>\n
b) The operation is suspended by reason of moving the premises under the request of competent State agencies that affect the business;<\/p>\n
c) The fundamental construction capital written in the State budget estimate is not paid;<\/p>\n
d) The tax payer is not able to pay tax punctually due to other difficulties as prescribed by the Government.\u201d<\/p>\n
15. Article 50 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle <\/span>50<\/b>. <\/span>Authority to extend the deadline for tax payment<\/b><\/p>\n
1. The Government shall extend the deadline for tax payment if such extension does not lead to a revision in the State budget revenue estimate decided by the National Assembly.<\/p>\n
2. The head of the tax authority shall decide the tax amount being deferred, the deferral period based on the dossier of tax deferral.\u201d<\/p>\n
16. Clause 1 Article 54 is amended and supplemented as follows: <\/a><\/p>\n
\u201c1. The fulfillment of the tax liability when the enterprise is dissolve is prescribed by the laws on enterprises, credit institutions, insurers, and relevant laws.<\/p>\n
17. Article 58 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 58. The tax refund dossier<\/b><\/p>\n
1. 1. The tax refund dossier<\/span> includes:<\/p>\n
a) The written request for tax refund;<\/p>\n
b) The documents related to the request for tax refund.<\/p>\n
2. The tax refund dossier shall be submitted at a tax authority or at a customs agency authorized to refund tax.\u201d<\/p>\n
18. Article 60 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 60. Responsibility of the tax authority for settling tax refund dossiers<\/b><\/p>\n
1. The <\/span>classification of tax refund dossiers:<\/p>\n
a) The tax shall be refunded before the inspection if the tax payer comply with the laws on tax, and the payments are made via banks as prescribed by law;<\/p>\n
b) The tax shall be refund after the inspection if:<\/p>\n
– The tax is refunded under an International Agreements to which the Socialist Republic of Vietnam is a signatory;<\/p>\n
– The tax payer requests the tax refund for the first time, except for the request for the refund of personal income tax;<\/p>\n
– The tax payer request the tax refund within two years as from the date of the penalty for tax evasion or tax fraud;<\/p>\n
– The goods or services are not paid via banks as prescribed by law<\/span>;<\/p>\n
– The enterprise is consolidated, merged, divided, split, dissolved, bankrupt, shut down, or has its ownership converted; the state-owned enterprise is transferred, sold, or lease foreign enterprises<\/p>\n
– <\/span>The tax payer fails to explain or supplement the tax refund dossier after the period set by the tax authority, or the explanation and supplementation does not prove the accuracy of the tax declared;<\/p>\n
– The imports must be inspected before the tax is refunded as prescribed by the Government.<\/p>\n
2. If the dossier is eligible for tax refund before the inspection, within 06 working days as from receiving the complete tax refund dossier; the tax authority must decide the tax refund according to the request of the tax payer; if the conditions for refunding tax before the inspection, the tax authority shall notify the tax payer in writing of refunding tax after the inspection, or notify the reason for not refunding tax.<\/p>\n
3. The time limit for inspection after the tax refund, applicable to the dossiers eligible for tax refund before inspection:<\/p>\n
a) The inspection after the tax refund must be carried out within one year as from the date of issue of the decision on refunding tax in the following cases:<\/p>\n
– The trading establishment reports a loss in consecutive two years, or the loss exceeds the equity capital;<\/p>\n
– The trading establishment has its tax on the income from real estate, trading, and services refunded;<\/p>\n
– The location of the trading establishment is changed at least twice in the previous twelve months from the date of the decision on tax refund;<\/p>\n
– The there are unusual changes in the chargeable revenue and the refunded tax in the previous 12 months from the date of the decision on tax refund;<\/span><\/p>\n
b) For the cases not prescribed in Point a this Clause , the inspection after tax refund shall be carried out according to the rule of risk management within ten years from the date of the decision on tax refund.<\/p>\n
4. If the tax must be refund<\/span>ed after the inspection, within <\/span>40 days as from receiving the complete tax refund dossier; the tax authority must decide the tax refund, or notify the reason for not refunding tax<\/span> to the tax payer.<\/p>\n
5. After the period prescribed in Clause 2 and Clause 4 this Article, if the decision on tax refund is delayed by the tax authority, it must pay interests as prescribed by the Government, apart from the tax refunded.\u201d<\/p>\n
19. Clause 2 Article 64 is amended and supplemented as follows: <\/a><\/p>\n
\u201c2. If the actual inspection is necessary for settling the dossier of tax exemption or tax reduction, within 60 days as from receiving the complete dossier, the tax authority shall make the decision on tax exemption or tax reduction, or notify the reasons for not exempting or reducing tax to the tax payer.\u201d<\/p>\n
20. Clause 3 is added to Article 65 as follows: <\/a><\/p>\n
3. The tax debts, late payment interest, and fines of the tax payer not falling in the cases prescribed in Clause 1 and Clause 2 this Article that the tax authority have taken all measures for enforcing the implementation of the administrative decisions on tax prescribed in Clause 1 Article 93 of this Law, and such tax debts, late payment interest, and fines have exceeded 10 years as from the deadline for paying tax, but are not able to be collected.\u201d<\/p>\n
21. Clause 2 Article 66 is amended as follows: <\/a><\/p>\n
\u201c2. The Decision on declaring the bankruptcy, in case the enterprise is declared bankrupt;\u201d<\/p>\n
22. Article 67 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 67.<\/span> The authority to write off tax debts<\/b>, <\/span>late payment interest<\/b>, and fines<\/span><\/b><\/p>\n
1. The Presidents of People\u2019s Committees of central-affiliated cities and provinces shall write off the tax debt, late payment interest, and fines of tax payers being enterprises that are declared bankrupt prescribed in Clause 1 Article 65, the individuals prescribed in Clause 2 and Clause 3 Article 65, the households prescribed in Clause 3 Article 65 of this Law.<\/p>\n
2. The authority to write off tax debts of the tax payers not falling into the cases prescribed in Clause 1 this Article:<\/p>\n
a) The Prime Minister shall write off the tax debts, late payment interest, and fines of at least ten billion VND;<\/p>\n
b) The Prime Minister shall write off the tax debts, late payment interest, and fines of from five billion VND to under ten billion VND;<\/p>\n
c) The Director of the General Department of Taxation and Director of the General Department of Customs shall write off the tax debts, late payment interest, and fines of under five billion VND;<\/p>\n
3. The Government shall report the cancelled tax debts, late payment interest, and fines to the National Assembly when submitting the State budget finalization to the National Assembly for approval.<\/p>\n
4. The Government shall specify the tax cancellation.\u201d<\/p>\n
23. Clause 2 Article 70 is amended and supplemented as follows: <\/a><\/p>\n
\u201c2. The tax authority shall take necessary measures for collecting, exchanging, and processing information at home, overseas, official information from the competent agency and tax authority overseas in accordance with the International Agreements to which the Socialist Republic of Vietnam is a signatory, the documents signed by Vietnam and other countries about taxation and customs applicable to tax administration.\u201d<\/p>\n
24. Article 78 is amended as follows: <\/a><\/p>\n
\u201cArticle 78. Tax inspection at the offices of tax payers<\/b><\/p>\n
1. \u201c<\/span>The cases of tax inspection at the offices of tax payers<\/span>:<\/p>\n
a) The cases prescribed in Point c and Point d Clause 3 Article 77 of this Law;<\/p>\n
b) The post-customs clearance inspections, including planned inspections, and sampling inspections for assessing the compliance to the laws on taxation, and inspections of passed exports and imports that are suspected of violating the laws on tax.<\/p>\n
If there are signs of tax evasion and tax fraud during the post-customs clearance inspection, the Director of the Department of Post-customs clearance inspection, the Director of the Customs Department, the Director of the Sub-department of Post-customs clearance inspection are entitled to take the measures prescribed in Section 4 Chapter X of this Law; <\/p>\n
c) When determining the subjects of inspection according to the risk assessment criteria by analyzing and assessing the compliance to law of the tax payers; inspecting the cases suspected of violating laws, and the cases selected as planned, the subject of inspection shall be decided by the director of the superior tax authority. In the cases prescribed I this Point, the tax authority shall carry out inspections at the tax payers\u2019 office no more than once a year.<\/p>\n
2. The decision on tax inspection must be sent to the tax payer within three working days as from the date of its signing. Within five working days as from receiving the decision on tax inspection, if the tax payer proves that the declared tax is correct, or the tax is completely paid, the tax authority shall annul the decision on tax inspection.<\/p>\n
3. The order and procedure of tax inspection:<\/p>\n
a) Announce the decision on tax inspection when starting the tax inspection;<\/p>\n
b) Compared the declaration and accounting books, accounting documents, financial statements, relevant documents, and the actual conditions within the scope of the decision an tax inspection;<\/p>\n
c) The tax inspection period does not exceed five working days as from the day of announcing the decision on inspection; if the scheduled inspection of exports and imports does not exceed fifteen days;<\/p>\n
d) If necessary, the decision on tax inspection shall be extended once; the extension length does not exceed the periods prescribed in Point c this Clause;<\/p>\n
dd) Made the tax inspection <\/span>record within five working days as from the end of the inspection;<\/p>\n
e) Handle the inspection result, or send the inspection result to competent authorities for handling.\u201d<\/p>\n
25. Clause 4 is added to Article 92 as follows: <\/a><\/p>\n
\u201c4. The tax enforcement shall be suspended if the tax authority allows the tax payer to pay the tax debt by instalments within 12 months as from the commencing day of the tax enforcement. The payment of tax debt by instalments shall be considered based on the request of the tax payer who is underwritten by a credit institution. \u00a0The tax payer must pay the late payment interest at the rate of 0.05% of the deferred tax amount.<\/p>\n
The Government shall specify this Clause .\u201d<\/span><\/p>\n
26. Clause 1 Article 93 is amended and supplemented, and Clause 3 is added to Article 93 as follows: <\/a><\/p>\n
\u201c1. The measures for enforcing the administrative decisions on taxation:<\/p>\n
a) Extract money from the account of the enforced subjects at the State Treasuries, commercial banks, or other credit institutions; request the account to be blocked;<\/p>\n
b) Deduct part of the salary or income;<\/p>\n
c) Suspend the customs procedures for exports and imports;<\/p>\n
d) Invalidate invoices;<\/p>\n
dd) Distrain assets, put the distrained assets up for auction as prescribed by law;<\/p>\n
e) Collect money and other assets of the enforced subjects which are held by other organizations and individuals;<\/p>\n
g) Revoke the Certificate of business registration, Certificate of Enterprise registration, License for establishment and operation, or practice certificate.\u201d <\/p>\n
\u201c3. The employment of the enforcing measures prescribed in Clause 1 this Article must comply with Article 97, 98, 98a, 99, 100, 101 <\/span>and 102<\/span> of this Law, and other relevant law documents. In case the tax payer flees or hides their assets, the person authorized to make the decision on enforcement prescribed in Article 94 of this law shall take appropriate enforcing measures in order to ensure the prompt recovery of tax debt for the State budget.\u201d<\/p>\n
27. Clause 98a is added to Article 98 as follows: <\/a><\/p>\n
\u201c<\/b>Article 98a. \u00a0<\/span>Enforcing by invalidating invoices<\/b><\/p>\n
1. The invoices are invalidated when the tax authority fails to take the enforcing measures, or fails to completely recover the tax debt, late payment interest, or fines after taking the enforcing measures prescribed in Point a, b, and c Clause 1 Article 93 of this Law.<\/p>\n
2. The director of the tax authority must notify the enforced subject within 03 working days before announcing the invalidation of invoices.<\/p>\n
3. After taken the enforcing measures prescribed in this Article, the tax authority must announce it on the mass media.<\/span>\u201d<\/p>\n
28. Clause 1 Article 99 is amended and supplemented as follows: <\/a><\/p>\n
\u201c1. The assets shall be distrain and the distrained assets shall be put up for auction when the tax authority fails to take the enforcing measures, or fails to completely recover the tax debt, <\/span>late payment interest, or fines after taking the enforcing measures prescribed in Point a, b, c<\/span>, and d Clause 1 Article 93 of this Law.<\/span><\/p>\n
Do not distrain assets if the tax payer being a individual is under going treatment at a medical facility prescribed in accordance with Vietnam\u2019s law.\u201d<\/p>\n
29. Clause 1 Article 100 is amended and supplemented, and Clause 4 is added to Article 100 as follows: <\/a><\/p>\n
\u201ca) The tax authority fails to take the enforcing measures, or fails to completely recover the tax debt, <\/span>late payment interest, or fines after taking the enforcing measures prescribed in Point a, b, c<\/span>, d, and dd \u00a0Clause 1 Article 93 of this Law.<\/span><\/p>\n
\u201c4. The Government shall specify the order and procedure for enforcing the administrative decisions on taxation by collecting money and other assets of the enforced subjects which are held by other organizations and individuals<\/span>.\u201d<\/p>\n
30. The title of Article 101, Clause 1 Article 101 is amended, and Clause 3 is added to Article 101 as follows: <\/a><\/p>\n
Article 101. Enforcing by suspending<\/b> the customs procedures for exports and imports<\/span><\/b><\/p>\n
1. <\/span>The customs procedures for exports and imports shall be suspended when the tax authority fails to take the enforcing measures, or fails to completely recover the tax debt, <\/span>late payment interest, or fines after taking the enforcing measures prescribed in Point a<\/span> and b Clause 1 Article 93 of this Law.<\/span><\/p>\n
\u201c3. Do not suspend the customs procedures in the following cases:<\/p>\n
a) The exports are exempted from export tax;<\/p>\n
b) The exports and imports directly serve the National defense and security, the prevention of natural disaster, infections, urgent aids; humanitarian aid and non-refundable aid.\u201d<\/p>\n
31. Article 102 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 120. Enforcing by revoking<\/b> the Certificate of business registration, Certificate of Enterprise registration, License for establishment and operation, or practice certificate.\u201d <\/span><\/b><\/p>\n
1. The Certificate of business registration, Certificate of Enterprise registration, License for establishment and operation, or practice certificate <\/span>shall be revoked when the tax authority fails to take the enforcing measures, or fails to completely recover the tax debt, <\/span>late payment interest, or fines after taking the enforcing measures prescribed in Point a, b, c, d, \u0111 <\/span>and e Clause 1 Article 93 of this Law. <\/span><\/p>\n
2. The director of the tax authority shall send written request to competent State management agencies for revoking the Certificate of business registration, Certificate of Enterprise registration, License for establishment and operation, or practice certificate.<\/span><\/p>\n
3. When taking the enforcing measures prescribed in this Article, the competent State management agencies must announce them on the mass media.\u201d<\/span><\/p>\n
32. Article 106 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 106. <\/span>Resolve the late payment of tax<\/b><\/p>\n
1. The tax payers that pay tax after the deadline, the tax deferral period, the period written in the notification of the tax authority, and the period in the decision of the tax authority, must pay the tax and the late payment interest at the progressive rate of 0.05% per day according to the deferred tax amount if the tax is paid within 90 days, and 0.07% if the tax is paid after 90 days.<\/p>\n
2. The tax payers making incorrect declarations that make the amount payable inadequate must pay the late payment interest if the tax is completely paid before competent agencies discover, and shall be exempted from the penalties for violating the administrative procedures on taxation, insufficient tax payment, or tax evasion.<\/p>\n
For exports and imports, if the tax payer makes additional declaration within 60 days as from the date of registration of the customs declaration sheet as prescribed in Point b Clause 2 Article 34 of this Law, and actively pay the tax arrears to the State budget, he or she must pay the late payment interest based on the tax arrears as prescribed in this Law, but shall be exempted from the penalties for violating the administrative procedures on taxation, insufficient tax payment, or tax evasion.<\/p>\n
3. Tax payers shall calculate the late payment interest based on the deferred tax amount, the days of late payment, and the rate of late payment interest as prescribed in Clause 1 this Article.<\/p>\n
If the tax payer fails to calculate or incorrectly calculates the late payment interest, the tax authority shall calculate the late payment interest and notify the tax payer.<\/p>\n
4. After the 30^{th<\/sup> day from the deadline for paying tax, if the tax payer fails to pay tax and the late payment interest, the tax authority shall notify the tax debt and the late payment interest to the tax payer.<\/span><\/p>\n}
5. The organization authorized to collect tax by the tax authority that fails to punctually collect and transfer the taxes, interests on late payment, and fines from tax payers to the State budget shall pay the interest on the late payment of the amount being transferred late at the rates prescribed in Clause 1 this Article.\u201d<\/span><\/p>\n
33. Article 107 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 107. Penalties for incorrect declarations that leads to the inadequacy of the tax payable or the increase of the tax refund<\/b><\/p>\n
1. The tax payer that has completely and accurately record the activities subject to tax on the accounting book, invoices, and documents, but makes incorrect declaration that leads to the inadequacy of the tax payable, or the increase of the tax refunded, he or she must pay the tax arrears, returned the excess amount of refunded tax, and pay 20% of the tax arrears or the excess amount of refunded tax, and the late payment interest based on the tax arrears or the excess amount of refunded tax.<\/p>\n
2. For exports and imports, if the tax payer <\/span>makes incorrect declaration that leads to the inadequacy of the tax payable, or the increase of the tax exemption or tax reduction, or tax refund, but does not fall into the cases prescribed in Clause 6 and Clause 7 Article 108 of this Law, apart from completely paying the tax and late payment interest, the tax payer is also penalized as follows:<\/p>\n
a) Pay a fine of being 10% of the tax arrears or the excess amount of the tax exempted, reduced, or refunded, if the tax payer discovers and makes additional declaration after 60 days as from the date of registration of the declaration, but before the customs carries out tax inspection at their office as prescribed in Clause 2 Article 34 of this Law; <\/p>\n
b) Pay a fine of being 20% of the tax arrears, the excess amount of the tax exempted, reduced, or refunded in other cases not being prescribed in Point a this Clause.\u201d<\/p>\n
34. Clause 6 and Clause 9 Article 108 is amended and supplemented as follows: <\/a><\/p>\n
\u201c6. Making incorrect declarations compared to the actual exports and imports, without making additional tax declaration after the goods is granted customs clearance.<\/p>\n
\u201c9. Using duty-free goods, goods eligible for tax exemption and tax reduction for improper purposes without notifying the change of the use purposes to the tax authority.\u201d<\/p>\n
35. Article 110 is amended and supplemented as follows: <\/a><\/p>\n
\u201cArticle 110. The statute of limitations for handling violations of tax law<\/b><\/p>\n
1. The statute of limitations for penalizing the violations of tax procedure is two years as from the date of committing the violations.<\/p>\n
2. For the acts of tax evasion and tax fraud that are not liable to criminal prosecution, and acts of decreasing the tax payable or increasing the tax refund, the statute of limitations is five years as from the date of committing the violations.<\/p>\n
3. The tax payer shall not be penalized after the statute of limitations for penalizing the violations of tax law, but he or she must pay the tax arrears and late payment interest to the State budget that arose in the previous ten years before the day of discovering the violations. The tax payer <\/span>that fails to apply for a tax registration shall pay all the tax arrears and late payment interest that ever arose before the day of discovering the violations.<\/p>\n
36. <\/a>The phrase \u201clate payment interest\u201d is added before the phrase \u201cfines\u201d in Article 3, 5, 8, 65, 66, 68, 90, 92, 93, 98, 99, 100, 113, 114 and 118; and the phrase \u201cand exempted from making payment\u201d is added after the phrase \u201cexempted from penalties\u201d in Clause 4 Article 49; the phrase \u201cfines for deferred payment\u201d in Clause 3 Article 56 is replaced with the phrase \u201clate payment interest\u201d.<\/p>\n
37. <\/a>The phrase \u201cor the Certificate of Enterprise registration\u201d is added after the phrase \u201cCertificate of business registration” in Article 20, 72 and 94 \u00a0of this Law. <\/p>\n
<\/a><\/a>38. Annul Point dd Clause 3 Article 77 of this Law.<\/p>\n
Article 2. \u00a0<\/span><\/b><\/p>\n
1. This Law takes effect on July 01^{st<\/sup> 2013.<\/p>\n}
2. For the contents about tax inspection prescribed in the Law on Tax administration No. 78\/2006\/QH11<\/span> that contradict the regulations in the Law on Inspection, the regulations in the Law on Inspection shall apply.<\/p>\n
3. The Government shall write off the tax debts and outstanding fines that arose before July 01^{st<\/sup> 2007 that are not able to be collected, and send reports on the following cases to the National Assembly:<\/p>\n}
a) The tax debts and fines of households and individuals that are suffering from difficulties and not able to pay off tax debts, or have stopped doing business;<\/p>\n
b) The tax debts and fines of state-owned enterprises that have been dissolved by competent agencies; the tax debts and fines of state-owned enterprises that have been equitized or of which the ownership have been converted and the new legal persons are not liable for such tax debts.<\/p>\n
4. The Government shall specify <\/span>and guide the implementation of the Articles and Clauses in this Law.<\/p>\n
This Law has been passed by the 8^{th<\/sup> National Assembly of the Socialist Republic of Vietnam in the 4^{th<\/sup> session on November 20^{th<\/sup> 2012.<\/i><\/p>\n}}}
\u00a0<\/p>\n <\/p>\n\n
<\/p>\n
\u00a0<\/p>\n<\/td>\n
<\/p>\n
THE PRESIDENT OF THE NATIONAL ASSEMBLY<\/p>\n
Nguyen Sinh Hung<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\u00a0<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
<\/p>\n
——————————————————————————————————
<\/font>This translation is made by TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/font><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. Its copyright is owned by TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/font><\/b> and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed<\/i><\/p>\n<\/div><\/div>\n<\/p><\/div>\n
<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
<\/body><\/html>
\n<\/div>\n
\n<\/p>\n