{"id":4502,"date":"2025-10-12T22:35:45","date_gmt":"2025-10-12T15:35:45","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-106-2016-qh13-quoc-hoi\/"},"modified":"2025-10-12T22:35:55","modified_gmt":"2025-10-12T15:35:55","slug":"luat-106-2016-qh13-quoc-hoi","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-106-2016-qh13-quoc-hoi\/","title":{"rendered":"Lu\u1eadt 106\/2016\/QH13 Qu\u1ed1c h\u1ed9i"},"content":{"rendered":"\n\t\t<div class=\"tabbed-content\">\n\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hrspring.vn\/consult\/luat-106-2016-qh13-quoc-hoi\/#Van_ban_phap_luat\" >V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hrspring.vn\/consult\/luat-106-2016-qh13-quoc-hoi\/#Luat_thue_gia_tri_gia_tang_Luat_thue_tieu_thu_dac_biet_Luat_quan_ly_thue_sua_doi_2016_so_1062016QH13\" >Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016 s\u1ed1 106\/2016\/QH13<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/hrspring.vn\/consult\/luat-106-2016-qh13-quoc-hoi\/#I_Sua_doi_Luat_thue_gia_tri_gia_tang_132008QH12_da_duoc_sua_doi_theo_Luat_312013QH13\" >I. S\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 13\/2008\/QH12 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo Lu\u1eadt 31\/2013\/QH13):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/hrspring.vn\/consult\/luat-106-2016-qh13-quoc-hoi\/#II_Sua_doi_Luat_thue_tieu_thu_dac_biet_272008QH12_da_duoc_sua_doi_theo_Luat_702014QH13\" >II. S\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 27\/2008\/QH12 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo Lu\u1eadt 70\/2014\/QH13):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/hrspring.vn\/consult\/luat-106-2016-qh13-quoc-hoi\/#III_Sua_doi_Luat_quan_ly_thue_782006QH11_da_duoc_sua_doi_theo_Luat_212012QH13_va_Luat_so_712014QH13\" >III. S\u1eeda \u0111\u1ed5i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 78\/2006\/QH11 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo Lu\u1eadt 21\/2012\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 71\/2014\/QH13):<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h4 class=\"uppercase text-left\"><span class=\"ez-toc-section\" id=\"Van_ban_phap_luat\"><\/span>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\t\t\t<ul class=\"nav nav-tabs nav-normal nav-size-normal nav-left\" role=\"tablist\"><li id=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"tab active has-icon\" role=\"presentation\"><a href=\"#tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" role=\"tab\" aria-selected=\"true\" aria-controls=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\"><span>T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_n\u1ed9i-dung\"><span>N\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-ti\u1ebfng-anh-(english)\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_ti\u1ebfng-anh-(english)\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_ti\u1ebfng-anh-(english)\"><span>Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n<li id=\"tab-v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\"><span>V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n<li id=\"tab-l\u01b0\u1ee3c-\u0111\u1ed3\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_l\u01b0\u1ee3c-\u0111\u1ed3\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_l\u01b0\u1ee3c-\u0111\u1ed3\"><span>L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\"><span>Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-n\u1ed9i-dung\"><span>Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-t\u1ea3i-v\u1ec1\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_t\u1ea3i-v\u1ec1\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_t\u1ea3i-v\u1ec1\"><span>T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul><div class=\"tab-panels\"><div id=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"panel active entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\">\n<html><body><\/p>\n<div id=\"divThuocTinh\" style=\"text-align:justify\">\n<h1 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"Luat_thue_gia_tri_gia_tang_Luat_thue_tieu_thu_dac_biet_Luat_quan_ly_thue_sua_doi_2016_so_1062016QH13\"><\/span> <span> Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016 s\u1ed1 106\/2016\/QH13<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<table cellpadding=\"2\" rules=\"all\" style=\"font-size: 11px; border: 1px solid #AFAFAF; line-height: 18px;\">\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\" width=\"90px\"> <b>S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"180px\"> 106\/2016\/QH13 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\" width=\"20px\"> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> <b>Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> Lu\u1eadt <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> Qu\u1ed1c h\u1ed9i <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n<td style=\"text-align:justify\"> Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> 06\/04\/2016 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b> Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 01\/07\/2016 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 19\/05\/2016 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> T\u1eeb s\u1ed1 341 \u0111\u1ebfn s\u1ed1 342 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td colspan=\"3\" style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"><\/td>\n<td style=\"text-align:justify\"> <b>T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n<td class=\"text-red\" style=\"text-align:justify\"> C\u00f2n hi\u1ec7u l\u1ef1c <\/td>\n<\/tr>\n<\/table>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<html><body><\/p>\n<div class=\"Tomtatvanban\" style=\"text-align:justify\"> <b>Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016 \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 06\/04\/2016, theo \u0111\u00f3, s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12 v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 78\/2006\/QH11.<\/b><\/p>\n<p style=\"text-align:justify\">\n<p style=\"text-align:justify\">\n<h2 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"I_Sua_doi_Luat_thue_gia_tri_gia_tang_132008QH12_da_duoc_sua_doi_theo_Luat_312013QH13\"><\/span> I. S\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 13\/2008\/QH12 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo Lu\u1eadt 31\/2013\/QH13):<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align:justify\"> Theo \u0111\u00f3, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/p>\n<p style=\"text-align:justify\"> &#8211; Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/p>\n<p style=\"text-align:justify\"> &#8211; Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf 2016 b\u1ed5 sung di\u0323ch vu\u0323 ch\u0103m so\u0301c ng\u01b0\u01a1\u0300i cao tu\u00f4\u0309i, ng\u01b0\u01a1\u0300i khuy\u00ea\u0301t t\u00e2\u0323t l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n<p style=\"text-align:justify\"> &#8211; S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u00f4\u0309ng tri\u0323 gia\u0301 ta\u0300i nguy\u00ean, khoa\u0301ng sa\u0309n c\u00f4\u0323ng v\u01a1\u0301i chi phi\u0301 n\u0103ng l\u01b0\u01a1\u0323ng chi\u00ea\u0301m t\u01b0\u0300 51% gia\u0301 tha\u0300nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.<\/p>\n<h2 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"II_Sua_doi_Luat_thue_tieu_thu_dac_biet_272008QH12_da_duoc_sua_doi_theo_Luat_702014QH13\"><\/span> II. S\u1eeda \u0111\u1ed5i Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t 27\/2008\/QH12 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo Lu\u1eadt 70\/2014\/QH13):<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align:justify\"> Kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 6 v\u1ec1 Gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/p>\n<p style=\"text-align:justify\"> &#8211; \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra.<\/p>\n<p style=\"text-align:justify\"> Lu\u1eadt thu\u1ebf s\u1eeda \u0111\u1ed5i n\u0103m 2016 c\u00f2n quy \u0111\u1ecbnh: Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 t\u00ednh thu\u1ebf TT\u0110B kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ba\u0301n ra theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>\n<p style=\"text-align:justify\"> &#8211; Theo Lu\u1eadt s\u1ed1 106\/2016\/QH13, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a NK t\u1ea1i kh\u00e2u NK l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>\n<p style=\"text-align:justify\"> Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m.<\/p>\n<p style=\"text-align:justify\"> Ha\u0300ng hoa\u0301 chi\u0323u thu\u00ea\u0301 ti\u00eau thu\u0323 \u0111\u0103\u0323c bi\u00ea\u0323t nh\u00e2\u0323p kh\u00e2\u0309u \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 s\u00f4\u0301 thu\u00ea\u0301 TT\u0110B \u0111a\u0303 n\u00f4\u0323p \u01a1\u0309 kh\u00e2u nh\u00e2\u0323p kh\u00e2\u0309u khi xa\u0301c \u0111i\u0323nh s\u00f4\u0301 thu\u00ea\u0301 ti\u00eau thu\u0323 \u0111\u0103\u0323c bi\u00ea\u0323t pha\u0309i n\u00f4\u0323p ba\u0301n ra;<\/p>\n<h2 style=\"text-align:justify\"><span class=\"ez-toc-section\" id=\"III_Sua_doi_Luat_quan_ly_thue_782006QH11_da_duoc_sua_doi_theo_Luat_212012QH13_va_Luat_so_712014QH13\"><\/span> III. S\u1eeda \u0111\u1ed5i Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf 78\/2006\/QH11 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo Lu\u1eadt 21\/2012\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 71\/2014\/QH13):<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align:justify\"> \u0110i\u1ec1u 61 v\u1ec1 Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt Thu\u1ebf n\u0103m 2016 s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/p>\n<p style=\"text-align:justify\"> C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 mi\u00ea\u0303n thu\u00ea\u0301 \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m t\u1eeb 50 ngh\u00ecn \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.<\/p>\n<p style=\"text-align:justify\">\n<p style=\"text-align:justify\"> Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2016, tr\u1eeb Khoa\u0309n 4 \u0110i\u00ea\u0300u 3 cu\u0309a Lu\u00e2\u0323t na\u0300y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/9\/2016.<\/p>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<\/div>\n<div id=\"tab_n\u1ed9i-dung\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-n\u1ed9i-dung\">\n<html><body><\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADUAMAA3ADEANwA=--> <\/p>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>QU\u1ed0C H\u1ed8I<br \/> &#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/> \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac <br \/> &#8212;&#8212;&#8212;&#8212;&#8212;<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Lu\u1eadt s\u1ed1: 106\/2016\/QH13<\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom:6.0pt; text-align:right\"><i><span lang=\"AMH\">H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"loai_1\"><b><span style=\"font-size:12.0pt\">LU\u1eacT<\/span><\/b><\/a><\/div>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"loai_1_name\">S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG, LU\u1eacT THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T V\u00c0 LU\u1eacT QU\u1ea2N L\u00dd THU\u1ebe<\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 <a name=\"tvpllink_khhhnejlqt\">Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam<\/a>;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u00e2\u0323t s\u01b0\u0309a \u0111\u00f4\u0309i, b\u00f4\u0309 sung m\u00f4\u0323t s\u00f4\u0301 \u0111i\u00ea\u0300u cu\u0309a <a name=\"tvpllink_yfeonwnuvk\">Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u00f4\u0301 13\/2008\/QH12<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo <a name=\"tvpllink_utrvuceexq\">Lu\u1eadt s\u1ed1 31\/2013\/QH13<\/a>, <a name=\"tvpllink_gyrotfitse\">Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo <a name=\"tvpllink_jmihqrjplh\">Lu\u1eadt s\u1ed1 70\/2014\/QH13<\/a>, <a name=\"tvpllink_nwnhxlgimk\">Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo <a name=\"tvpllink_vlawjzmqvx\">Lu\u1eadt s\u1ed1 21\/2012\/QH13<\/a> v\u00e0 <a name=\"tvpllink_xqjnpglzab\">Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/a>.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2673810\" class=\"clsBookmark\" name=\"dieu_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2673810')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2673810')\"><b>\u0110i\u1ec1u 1<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2673810\" class=\"clsBookmark\" name=\"dieu_1_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2673810')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2673810')\"><span lang=\"NL\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_1_1\">1. C\u00e1c<\/a> <a atmm=\".lqhlTootip-1464178\" class=\"clsBookmark_dc\" name=\"dc_11\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464178')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464178')\">Kho\u1ea3n 1, 9 v\u00e0 23 \u0110i\u1ec1u 5<\/a> <a name=\"khoan_1_1_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u201c1. S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.\u201d<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1541075\" class=\"clsBookmark\" name=\"cumtu_9\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1541075')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1541075')\"><span lang=\"NL\">\u201c9. Di\u0323ch vu\u0323 y t\u00ea\u0301, di\u0323ch vu\u0323 thu\u0301 y, bao g\u00f4\u0300m di\u0323ch vu\u0323 kha\u0301m b\u00ea\u0323nh, ch\u01b0\u0303a b\u00ea\u0323nh, pho\u0300ng b\u00ea\u0323nh cho ng\u01b0\u01a1\u0300i va\u0300 v\u00e2\u0323t nu\u00f4i; di\u0323ch vu\u0323 ch\u0103m so\u0301c ng\u01b0\u01a1\u0300i cao tu\u00f4\u0309i, ng\u01b0\u01a1\u0300i khuy\u00ea\u0301t t\u00e2\u0323t.\u201d<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1537880\" class=\"clsBookmark\" name=\"khoan_23\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1537880')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1537880')\"><span lang=\"NL\">\u201c23. S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u00f4\u0309ng tri\u0323 gia\u0301 ta\u0300i nguy\u00ean, khoa\u0301ng sa\u0309n c\u00f4\u0323ng v\u01a1\u0301i chi phi\u0301 n\u0103ng l\u01b0\u01a1\u0323ng chi\u00ea\u0301m t\u01b0\u0300 51% gia\u0301 tha\u0300nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean.\u201d<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_2_1\">2.<\/a><span lang=\"SV\"> <a atmm=\".lqhlTootip-1464179\" class=\"clsBookmark_dc\" name=\"dc_12\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464179')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464179')\">\u0110i\u1ec3m g Kho\u1ea3n 1 \u0110i\u1ec1u 8 <\/a><\/span><a name=\"khoan_2_1_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u201c<\/span>g) S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 23 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam, trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<span lang=\"NL\">.<\/span>\u201d<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_3_1\"><span lang=\"NL\">3<\/span><\/a><span lang=\"SV\">. <a atmm=\".lqhlTootip-1464180\" class=\"clsBookmark_dc\" name=\"dc_13\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464180')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464180')\">Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 13<\/a> <a name=\"khoan_3_1_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">\u201c1. C\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong th\u00e1ng ho\u1eb7c trong qu\u00fd th\u00ec \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o k\u1ef3 ti\u1ebfp theo.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh <\/span>kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0110i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd; kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0110i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0110i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0110i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng<span lang=\"SV\">;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1537884\" class=\"clsBookmark\" name=\"cumtu_3_1\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1537884')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1537884')\"><span lang=\"SV\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi Ti\u1ebft Kho\u1ea3n n\u00e0y.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"SV\">2. C\u01a1 s\u1edf kinh doanh trong th\u00e1ng, qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1eeb ba tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo th\u00e1ng, qu\u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ea3i quan.<b> <\/b>Th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, h\u1ea3i quan trong th\u1eddi gian hai n\u0103m li\u00ean t\u1ee5c; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng r\u1ee7i ro cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2673811\" class=\"clsBookmark\" name=\"dieu_2\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2673811')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2673811')\"><b><span lang=\"SV\">\u0110i\u1ec1u 2<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2673811\" class=\"clsBookmark\" name=\"dieu_2_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2673811')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2673811')\"><span lang=\"NL\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo Lu\u1eadt s\u1ed1 70\/2014\/QH13:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_1_2\">1.<\/a><span lang=\"SV\"> <a atmm=\".lqhlTootip-1464181\" class=\"clsBookmark_dc\" name=\"dc_14\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464181')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464181')\">Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 6<\/a> <\/span><a name=\"khoan_1_2_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1537882\" class=\"clsBookmark\" name=\"khoan_1_6\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1537882')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1537882')\"><span lang=\"SV\">\u201c1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 do c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u b\u00e1n ra.<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1537882\" class=\"clsBookmark\" name=\"khoan_1_6_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1537882')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1537882')\"><span lang=\"SV\">Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n cho c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 quan h\u1ec7 c\u00f4ng ty m\u1eb9, c\u00f4ng ty con ho\u1eb7c c\u00e1c c\u00f4ng ty con trong c\u00f9ng c\u00f4ng ty m\u1eb9 v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ho\u1eb7c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u01a1 s\u1edf c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) so v\u1edbi gi\u00e1 b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i mua tr\u1ef1c ti\u1ebfp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, c\u01a1 s\u1edf nh\u1eadp kh\u1ea9u ba\u0301n ra theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m. Ha\u0300ng hoa\u0301 chi\u0323u thu\u00ea\u0301 ti\u00eau thu\u0323 \u0111\u0103\u0323c bi\u00ea\u0323t nh\u00e2\u0323p kh\u00e2\u0309u \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300 s\u00f4\u0301 thu\u00ea\u0301 ti\u00eau thu\u0323 \u0111\u0103\u0323c bi\u00ea\u0323t \u0111a\u0303 n\u00f4\u0323p \u01a1\u0309 kh\u00e2u nh\u00e2\u0323p kh\u00e2\u0309u khi xa\u0301c \u0111i\u0323nh s\u00f4\u0301 thu\u00ea\u0301 ti\u00eau thu\u0323 \u0111\u0103\u0323c bi\u00ea\u0323t pha\u0309i n\u00f4\u0323p ba\u0301n ra;\u201d<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_2_2\"><span lang=\"NL\">2. Kho\u1ea3n 4 M\u1ee5c I Bi\u1ec3u thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/a><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADUAMAA3ADEANwA=--> <\/p>\n<thead>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;padding:\n   0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b><span lang=\"NL\">STT<\/span><\/b><\/div>\n<\/td>\n<td style=\"width:333.25pt;border:solid windowtext 1.0pt;\n   border-left:none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><\/div>\n<\/td>\n<td style=\"width:109.6pt;border:solid windowtext 1.0pt;border-left:\n   none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b><span lang=\"NL\">Thu\u1ebf su\u1ea5t (%)<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/thead>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">4<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">Xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b><span lang=\"NL\">\u00a0<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">a) Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng, tr\u1eeb lo\u1ea1i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m 4\u0111, 4e v\u00e0 4g c\u1ee7a Bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b><span lang=\"NL\">\u00a0<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"NL\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh t\u1eeb 1.500 cm<sup>3<\/sup> tr\u1edf xu\u1ed1ng<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width:35.95pt;border:solid windowtext 1.0pt;\n  border-top:none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">+ T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2017<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">40<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">+ T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2018<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">35<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 1.500 cm<sup>3<\/sup> \u0111\u1ebfn 2.000 cm<sup>3<\/sup><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">\u00a0<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">+ T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2017<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">45<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">+ T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2018<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">40<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>\u00a0<\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 2.000 cm<sup>3<\/sup> \u0111\u1ebfn 2.500 cm<sup>3<\/sup><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">50<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>\u00a0<\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 2.500 cm<sup>3<\/sup> \u0111\u1ebfn 3.000 cm<sup>3<\/sup><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">\u00a0<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">+ T\u1eeb ng\u00e0y 01 th\u00e1ng 07 n\u0103m 2016 <span lang=\"NL\">\u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2017<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">55<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">+ T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2018<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">60<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; <span lang=\"NL\">Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 3.000 cm<sup>3<\/sup> \u0111\u1ebfn 4.000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">90<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 4.000 cm<sup>3<\/sup> \u0111\u1ebfn 5.000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">110<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 5.000 cm<sup>3<\/sup> \u0111\u1ebfn 6.000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">130<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 6.000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">150<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">b) Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 16 ch\u1ed7, tr\u1eeb lo\u1ea1i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m 4\u0111, 4e v\u00e0 4g c\u1ee7a Bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">15<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) Xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 16 \u0111\u1ebfn d\u01b0\u1edbi 24 ch\u1ed7, tr\u1eeb lo\u1ea1i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m 4\u0111, 4e v\u00e0 4g c\u1ee7a Bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">d) Xe \u00f4 t\u00f4 v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng, tr\u1eeb lo\u1ea1i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m 4\u0111, 4e v\u00e0 4g<b> <\/b>c\u1ee7a Bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">\u00a0<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh t\u1eeb 2.500 cm<sup>3<\/sup> tr\u1edf xu\u1ed1ng<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">15<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 2.500 cm<sup>3<\/sup> \u0111\u1ebfn 3.000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">20<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i c\u00f3 dung t\u00edch xi lanh tr\u00ean 3.000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">25<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u0111) Xe \u00f4 t\u00f4 ch\u1ea1y b\u1eb1ng x\u0103ng k\u1ebft h\u1ee3p n\u0103ng l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u0103ng l\u01b0\u1ee3ng sinh h\u1ecdc, trong \u0111\u00f3 t\u1ef7 tr\u1ecdng x\u0103ng s\u1eed d\u1ee5ng kh\u00f4ng qu\u00e1 70% s\u1ed1 n\u0103ng l\u01b0\u1ee3ng s\u1eed d\u1ee5ng<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">B\u1eb1ng 70% m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho xe c\u00f9ng lo\u1ea1i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m 4a, 4b, 4c v\u00e0 4d c\u1ee7a Bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">e) Xe \u00f4 t\u00f4 ch\u1ea1y b\u1eb1ng n\u0103ng l\u01b0\u1ee3ng sinh h\u1ecdc<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">B\u1eb1ng 50% m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho xe c\u00f9ng lo\u1ea1i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m 4a, 4b, 4c v\u00e0 4d c\u1ee7a Bi\u1ec3u thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">g) Xe \u00f4 t\u00f4 ch\u1ea1y b\u1eb1ng \u0111i\u1ec7n<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"NL\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; Lo\u1ea1i ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">15<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>\u00a0<\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Lo\u1ea1i ch\u1edf ng\u01b0\u1eddi t\u1eeb 10 \u0111\u1ebfn d\u01b0\u1edbi 16 ch\u1ed7<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>\u00a0<\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Lo\u1ea1i ch\u1edf ng\u01b0\u1eddi t\u1eeb 16 \u0111\u1ebfn d\u01b0\u1edbi 24 ch\u1ed7<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">5<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>\u00a0<\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Lo\u1ea1i thi\u1ebft k\u1ebf v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">10<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">h) Xe m\u00f4-t\u00f4-h\u00f4m (motorhome) kh\u00f4ng ph\u00e2n bi\u1ec7t dung t\u00edch xi lanh<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">&#8211; T\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2017<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><span lang=\"NL\">70<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NL\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2018<\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">75<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2673812\" class=\"clsBookmark\" name=\"dieu_3\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2673812')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2673812')\"><b><span lang=\"PT-BR\">\u0110i\u1ec1u 3<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-2673812\" class=\"clsBookmark\" name=\"dieu_3_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-2673812')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-2673812')\"><span lang=\"NL\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13 v\u00e0 Lu\u1eadt s\u1ed1 71\/2014\/QH13:<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_1_3\">1.<\/a> <a atmm=\".lqhlTootip-1464182\" class=\"clsBookmark_dc\" name=\"dc_15\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464182')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464182')\"><span lang=\"NL\">\u0110i\u1ec1u 61<\/span><\/a><span lang=\"NL\"> <\/span><a name=\"khoan_1_3_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"PT-BR\">\u201c<b>\u0110i\u1ec1u 61. Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/b><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"PT-BR\">C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 mi\u00ea\u0303n thu\u00ea\u0301 \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p ph\u1ea3i n\u1ed9p h\u1eb1ng n\u0103m t\u1eeb n\u0103m m\u01b0\u01a1i ngh\u00ecn \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.\u201d<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:-1.3pt;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"khoan_2_3\">2.<\/a><span lang=\"NL\"> <a atmm=\".lqhlTootip-1464183\" class=\"clsBookmark_dc\" name=\"dc_16\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464183')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464183')\">Kho\u1ea3n 4 \u0110i\u1ec1u 92<\/a> <\/span><a name=\"khoan_2_3_name\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><span lang=\"NL\">\u201c4. <\/span>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 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.\u201d<\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><a atmm=\".lqhlTootip-1537883\" class=\"clsBookmark\" name=\"khoan_3\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1537883')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1537883')\"><span lang=\"NL\">3.<\/span><\/a><span lang=\"NL\"> <a atmm=\".lqhlTootip-1464184\" class=\"clsBookmark_dc\" name=\"dc_17\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464184')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464184')\">Kho\u1ea3n 1 \u0110i\u1ec1u 106<\/a> <a atmm=\".lqhlTootip-1537883\" class=\"clsBookmark\" name=\"khoan_3_name\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1537883')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1537883')\">\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/a><\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:-1.4pt;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"AMH\">\u201c1. 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 b\u1eb1ng <\/span><span lang=\"NL\">0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p<\/span><i><span lang=\"AMH\">.<\/span><\/i><\/p>\n<p style=\"margin-top:0cm;margin-right:-1.4pt;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"NL\">\u0110\u1ed1i v\u1edbi c\u00e1c Kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 Kho\u1ea3n ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c truy thu qua k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016.<\/span><\/p>\n<p style=\"margin-top:0cm;margin-right:-1.3pt;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u00f4\u0300n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n n\u00ean kh\u00f4ng n\u1ed9p k\u1ecbp th\u1eddi c\u00e1c <\/span><span lang=\"NL\">Kho\u1ea3n<\/span><span lang=\"AMH\"> thu\u1ebf d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n ph\u00e1t sinh trong th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n.\u201d<\/span><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><a name=\"khoan_4_3\">4. Ba\u0303i bo\u0309<\/a><span lang=\"NL\"> <a atmm=\".lqhlTootip-1464411\" class=\"clsBookmark_dc\" name=\"dc_4\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-1464411')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1464411')\">khoa\u0309n 3 \u0110i\u00ea\u0300u 42.<\/a><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_4\"><b><span lang=\"AMH\">\u0110i\u1ec1u 4<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. <a name=\"dieu_4_name\">Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016, tr\u01b0\u0300 quy \u0111\u1ecbnh t\u1ea1i khoa\u0309n 2 \u0110i\u00ea\u0300u na\u0300y.<\/a><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">2. Khoa\u0309n 4 \u0110i\u00ea\u0300u 3 cu\u0309a Lu\u00e2\u0323t na\u0300y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a atmm=\".lqhlTootip-1536344\" class=\"clsBookmark\" name=\"khoan_3_4\" onclick=\"LS_Tip_Type_Bookmark('.lqhlTip-1536344')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-1536344')\"><span lang=\"AMH\">3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi Ti\u1ebft c\u00e1c \u0110i\u1ec1u, Kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/span><\/a><\/p>\n<div style=\"border:none;border-bottom:solid windowtext 1.0pt;padding:0cm 0cm 1.0pt 0cm; text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u00a0<\/span><\/p>\n<\/p><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h<\/span>\u00f2a<\/i><i><span lang=\"AMH\"> x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 11 th\u00f4ng qua ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><span lang=\"AMH\">\u00a0<\/span><\/b><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADUAMAA3ADEANwA=--> <\/p>\n<tr>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b>\u00a0<\/b><\/p>\n<\/td>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b><span lang=\"AMH\">CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/p>\n<p> <\/span><i><\/p>\n<p> <\/i><\/b><b><span lang=\"AMH\">Nguy\u1ec5n Th\u1ecb Kim Ng\u00e2n<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><span lang=\"AMH\">\u00a0<\/span><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u00a0<\/p>\n<p style=\"text-align:justify\"><b>\u00a0<\/b><\/p>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/div>\n<\/p><\/div>\n<p><\/body><\/html><br \/>\n<\/div>\n<div id=\"tab_ti\u1ebfng-anh-(english)\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-ti\u1ebfng-anh-(english)\">\n<html><body><\/p>\n<div class=\"contentDoc\" id=\"tab2\" style=\"padding: 0; width: 760px; text-align:justify\">\n<div class=\"__mucluc\" style=\"display: none; text-align:justify\"> <a class=\"clsmucluc\" style=\"width: 150px; font-size: 15px; font-weight: bold; color: red;\n                                text-decoration: underline; margin-left: 5px;\">M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <img decoding=\"async\" src=\"https:\/\/hrspring.vn\/consult\/wp-content\/uploads\/2025\/10\/new.gif\"\/><\/a> <\/p>\n<div style=\"clear: both; text-align:justify\"> <\/div>\n<div class=\"mlContent mlContentScroll\" style=\"text-align:justify\">\n<div style=\"padding: 10px; padding-bottom: 0px; text-align:right\"> <a class=\"aInMucLuc\" style=\"font-weight: 700; color: #fff; border: 1px solid #f00;\n                                        border-radius: 2px; padding: 0 5px; font-size: 11px; background: #f79522; margin-right: 10px;\n                                        margin-top: 1px;\">In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div style=\"padding: 10px; padding-top: 25px; text-align:justify\">\n<div id=\"ctl00_Content_ThongTinVB_pnlDocContentEN\" style=\"text-align:justify\">\n<div class=\"cldivContentDocEn\" style=\"width: 530px; float: left; margin-right: 15px; background-repeat: no-repeat;\n                                    background-position: 260px 170px; text-align:justify\"> <\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">THE NATIONAL ASSEMBLY<br \/> &#8212;&#8212;&#8211;<\/span><\/b><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">SOCIALIST REPUBLIC OF VIETNAM<br \/> Independence &#8211; Freedom &#8211; Happiness <br \/> &#8212;&#8212;&#8212;&#8212;&#8212;<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">Law No. 106\/2016\/QH13<\/span><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-top:6.0pt; text-align:right\"><i><span style=\"color:black\">Hanoi, April 06, 2016<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"font-size:12.0pt;color:black\">LAW<\/span><\/b><\/div>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">AMENDMENTS TO SOME ARTICLES OF THE LAW ON VALUE-ADDED TAX, THE LAW ON SPECIAL EXCISE DUTY, AND THE LAW ON TAX ADMINISTRATION<\/span><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">Pursuant to the Constitution of Socialist Republic of Vietnam;<\/span><\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">The National Assembly promulgates the Law on amendments to some Articles of the Law on Value-added tax No 13\/2008\/QH12, which is amended under the Law No. 31\/2013\/QH13, the Law on special excise duty No. 27\/2008\/QH12 which is amended under the Law No. 70\/2014\/QH13, the Law on Tax administration No. 78\/2006\/QH11 which is amended under the Law No. 21\/2012\/QH13 and the Law No. 71\/2014\/QH13. <\/span><\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">Article 1<\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">Amendments to some Articles of the Law on Value-added tax No. 13\/2008\/QH12, which is amended under the Law No. 31\/2013\/QH13:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">1. Clauses 1, 9 and 23 of Article 5 are amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8220;1. Farming, breeding, aquaculture produces that have not been processed into other products or have only been preliminary processed by the manufacturers or catchers when they are sold and imported.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">Enterprises and cooperatives buying farming, breeding, aquaculture produces that have not been processed into other products or have only been preliminary processed and selling them to other enterprises or cooperatives are not required to declare and pay VAT but may deduct input VAT.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8220;9. Health services, veterinary medicine services including medical examination and treatment services for human and animals; care services for elderly people and disabled people.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8220;23. Exports that are raw natural resources or minerals which have not been processed into other products; exports that are goods processed from natural resources or minerals where the total value of natural resources or minerals plus energy costs makes up at least 51% of the product price.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">2. Point g Clause 1 of Article 8 is amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8220;g) The exports specified in Clause 23 Article 5 of this Law.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">Exported goods\/services that are consumed outside Vietnam, within free trade zones; goods\/services provided for foreign customers as prescribed by the Government.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">3. Clause 1 and Clause 2 of Article 13 is amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8220;1. A business establishment that pays VAT using credit-invoice method may offset input VAT that remains after deduction in the month or the quarter against VAT incurred in the next period.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">Where a business establishment has registered to pay VAT using credit-invoice method has a new investment project which is still in its investment stage, VAT on goods\/services purchased serving the investment has not been deducted, and the remaining tax is at least VND 300 million, VAT shall be refunded.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">The VAT that has not been deducted shall not be refunded and instead be carriedforward to the next period in the following cases:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">a) The investment project does not have adequate charter capital as registered; engages in conditional business lines while the corresponding conditions have not been fully satisfied as prescribed by the Law on Investment or the fulfillment of such conditions is not maintained throughout its operation;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">b) The project is a natural resource extraction project or mineral extraction project licensed from July 01, 2016 or a manufacture project where the total value of natural resources or minerals plus energy costs makes up at least 51% of the product price.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">The Government shall regulate this Clause.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">2. A business establishment whose exported goods\/services incur an input VAT of at least VND 300 million which has not been deducted in the month or quarter shall receive VAT refund for that month or quarter, unless such goods are imported for exportation or exports are not exported within a customs controlled area as prescribed by the Law on Customs.<b> <\/b>Inspection after refund shall apply to any manufacturer of exports that does not violate regulations of law on taxation or customs for two consecutive years; any taxpayer that is not considered high-risk as prescribed by the Law on Tax administration.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">Article 2<\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">Amendments to some Articles of the Law on special excise duty No. 27\/2008\/QH12, which is amended under the Law No. 70\/2014\/QH13:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">1. Clause 1 and Clause 2 of Article 6 is amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8220;1. Taxable prices of goods domestically produced and imports are selling prices imposed by manufacturers or importers.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">Where goods subject to special excise tax are sold to a trading establishment which has a parent company-subsidiary company relationship or subsidiaries in the same parent company as the manufacturer or importer, or a trading establishment has an association therewith, the taxable price must not fall below the percentage (%) of average price paid by the trading establishments directly buying from the manufacturers or importers prescribed by the Government;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">2. Taxable prices of imports at importation are the prices subject to import duty plus (+) import duty. If imports are eligible for exemption or reduction of import duty, taxable price shall not include the reduction or exemption. Special excise tax on goods that was paid at importation may be deducted when determining the special excise tax on goods when they are sold;&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">2. Clause 4 of Section I of Special excise tax schedule in Article 7 is amended as follows:<\/span><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">No.<\/span><\/b><\/div>\n<\/td>\n<td style=\"width:333.25pt;border:solid windowtext 1.0pt;border-left:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">Goods\/service<\/span><\/b><\/div>\n<\/td>\n<td style=\"width:109.6pt;border:solid windowtext 1.0pt;border-left:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">Tax rate (%)<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">4<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">Motor vehicles for the transport of fewer than 24 people<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">\u00a0<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">a) Motor vehicles for the transport of not more than 9 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">\u00a0<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity not exceeding 1,500 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width:35.95pt;border:solid windowtext 1.0pt;\n  border-top:none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">+ From July 01, 2016 to December 31, 2017 inclusive<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">40<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">+ From January 01, 2018<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">35<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 1,500 cm<sup>3<\/sup> but not exceeding 2,000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">+ From July 01, 2016 to December 31, 2017 inclusive<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">45<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">+ From January 01, 2018<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">40<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 2,000 cm<sup>3<\/sup> but not exceeding 2,500 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">50<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 2,500 cm<sup>3<\/sup> but not exceeding 3,000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">+ From July 01, 2016 to December 31, 2017 inclusive<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">55<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">+ From January 01, 2018<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">60<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 3,000 cm<sup>3<\/sup> but not exceeding 4,000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">90<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 4,000 cm3 but not exceeding 5,000 cm3<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">110<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 5,000 cm<sup>3<\/sup> but not exceeding 6,000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">130<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 6,000 cm<sup>3<\/sup> <\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">150<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">b) Motor vehicles for the transport of 10 &#8211; 15 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">15<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">c) Motor vehicles for the transport of 16 &#8211; 23 people, except for those specified in Point 4dd, 4e, and 4g of this Schedule<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">10<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">d) Motor vehicles for the transport of both passengers and cargoes, except for those specified in Point 4dd, 4e, and 4g of this Schedule<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity not exceeding 2,500 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">15<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 2,500 cm<sup>3<\/sup> but not exceeding 3,000 cm<sup>3<\/sup><\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">20<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; Of a cylinder capacity exceeding 3,000 cm<sup>3<\/sup> <\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">25<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">dd) Motor vehicles running on both gasoline and electricity or bioenergy, the proportion of gasoline consumption does not exceed 70% of total energy used<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">70% of tax rates applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of this Schedule<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">e) Motor vehicles running on bioenergy<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">50% of tax rates applied to vehicles of the same kind specified in Point 4a, 4b, 4c, and 4d of this Schedule<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">g) Motor vehicles running on electricity<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; For the transport of not more than 9 people<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">15<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; For the transport of 10 &#8211; 15 people<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">10<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; For the transport of 16 &#8211; 23 people<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">5<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">\u00a0<\/span><\/i><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; For the transport of both passengers and cargoes<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">10<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">h) Motorhomes regardless of cylinder capacity<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">\u00a0<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; From July 01, 2016 to December 31, 2017 inclusive<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">70<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:35.95pt;border:solid windowtext 1.0pt;border-top:\n  none;padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"48\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:333.25pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"444\"> <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">&#8211; From January 01, 2018<\/span><\/p>\n<\/td>\n<td style=\"width:109.6pt;border-top:none;border-left:none;\n  border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\n  padding:0cm 1.4pt 0cm 1.4pt; text-align:justify\" width=\"146\"> <\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><span style=\"color:black\">75<\/span><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">Article 3<\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">amendments too some Articles of the Law on Tax administration No. 78\/2006\/QH11, which is amended under Law No. 21\/2012\/QH13 and Law No. 71\/2014\/QH13: <\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">1. Article 61 is amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">\u201cArticle 61. Tax exemption and tax reduction<\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">The tax authority shall grant tax exemption and tax reduction to the entities eligible for tax exemption and tax reduction specified in legislative documents on taxation, and tax exemption too households and individuals whose annual levies on non-agricultural land do not exceed VND 50,000.\u201d<\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:-1.3pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt; text-align:justify\"><span style=\"color:black\">2. Clause 4 of Article 92 is amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><span style=\"color:black\">\u00a0&#8220;4. Tax enforcement measures may be postponed if the taxpayer is permitted by the tax authority to pay the tax debt by installments for a period not exceeding 12 months from the beginning of the tax enforcement period. The payment of tax by installments shall be considered according to the taxpayer&#8217;s request, provided a credit institution offers a guarantee. The taxpayer shall pay late payment interest on the unpaid tax at 0.03% per day.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">3. Clause 1 of Article 106 is amended as follows:<\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:-1.4pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt; text-align:justify\"><span style=\"color:black\">&#8220;1. Any taxpayer who fails to pay tax by the deadline or extended deadline or the deadline specified in the tax authority&#8217;s notice or the deadline specified in the tax authority&#8217;s decision shall fully pay tax and late payment interest on the unpaid tax at 0.03% per day.<\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:-1.4pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt; text-align:justify\"><span style=\"color:black\">From July 01, 2016, the rate of late payment interest specified in this Clause shall apply to tax debts incurred before July 01, 2016 that have not been paid by taxpayers, including those discovered after inspections by competent authorities.<\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:-1.3pt;margin-bottom:0cm;margin-left:\n0cm;margin-bottom:.0001pt; text-align:justify\"><span style=\"color:black\">Where a taxpayer that provides goods\/services which are supposed to be paid by state budget incurs a tax debt because such goods\/services have not been paid for, such taxpayer is exempt from paying the late payment interest on the unpaid tax, provided such unpaid tax does not exceed the amount owed by state budget.&#8221;<\/span><\/p>\n<p style=\"margin-top:6.0pt;background:white; text-align:justify\"><span style=\"color:black\">4. Clause 3 of Article 42 is annulled.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">Article 4<\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">1. This Law comes into force from July 01, 2016, except for the provisions specified in Clause 2 of this Article.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">2. Clause 4 Article 3 of this Law comes into force from September 01, 2016.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">3. The Government shall elaborate the Articles and Clauses of this Law within its responsibility.<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i><span style=\"color:black\">This Law is adopted by the 13<sup>th<\/sup> National Assembly of Socialist Republic of Vietnam on this 6<sup>th<\/sup> of April 2016.<\/span><\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">\u00a0<\/span><\/b><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">\u00a0<\/span><\/b><\/p>\n<\/td>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b><span style=\"color:black\">PRESIDENT OF THE NATIONAL ASSEMBLY <\/p>\n<p> Nguyen Thi Kim Ngan<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">\u00a0<\/span><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><span style=\"color:black\">\u00a0<\/span><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><b><span style=\"color:black\">\u00a0<\/span><\/b><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/p>\n<p style=\"text-align:justify\"><font size=\"2\"> &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/> <\/font><i>This translation is made by <b><font color=\"#FF0000\">TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/font><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. 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