{"id":4508,"date":"2025-10-12T22:44:14","date_gmt":"2025-10-12T15:44:14","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/nghi-dinh-123-2020-nd-cp-chinh-phu\/"},"modified":"2025-10-13T09:04:18","modified_gmt":"2025-10-13T02:04:18","slug":"nghi-dinh-123-2020-nd-cp-chinh-phu","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/nghi-dinh-123-2020-nd-cp-chinh-phu\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP Ch\u00ednh ph\u1ee7"},"content":{"rendered":"\n\t\t<div class=\"tabbed-content\">\n\t\t\t<h4 class=\"uppercase text-left\">V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/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<div id=\"divThuocTinh\" style=\"text-align: justify;\">\n<h1 style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/h1>\n<div class=\"px10\" style=\"text-align: justify;\"><\/div>\n<table style=\"font-size: 11px; border: 1px solid #AFAFAF; line-height: 18px;\" rules=\"all\" cellpadding=\"2\">\n<tbody>\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\">123\/2020\/N\u0110-CP<\/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\">Ngh\u1ecb \u0111\u1ecbnh<\/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;\">Ch\u00ednh ph\u1ee7<\/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 Xu\u00e2n Ph\u00fac<\/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;\">19\/10\/2020<\/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\/2022<\/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;\">01\/11\/2020<\/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 1011 \u0111\u1ebfn s\u1ed1 1012<\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"border-bottom: 0px; border-top: 0px; text-align: justify;\" colspan=\"3\"><\/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<\/tbody>\n<\/table>\n<div class=\"px10\" style=\"text-align: justify;\"><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"Tomtatvanban\" style=\"text-align: justify;\">\n<h2 style=\"text-align: justify;\">Kh\u00f4ng b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/11\/2020<\/h2>\n<p><b>\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2022.<\/b><\/p>\n<p style=\"text-align: justify;\">C\u1ee5 th\u1ec3, b\u00e3i b\u1ecf kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/p>\n<p><em>\u201c2. Vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n xong \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020.\u201d<\/p>\n<p>\u201c4. K\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020, c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.\u201d<\/em><\/p>\n<p>Nh\u01b0 v\u1eady, kh\u00f4ng c\u00f2n b\u1eaft bu\u1ed9c c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf t\u1eeb ng\u00e0y 01\/11\/2020.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi c\u00e1c Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 30\/6\/2022.<\/p>\n<p>Khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP tr\u01b0\u1edbc ng\u00e0y 01\/7\/2022.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/news\/headlines\/31837\/Using-e-invoices-is-not-a-must-from-November-1-2020\" target=\"_blank\" rel=\"noopener\"><strong>&gt;&gt; XEM B\u1ea2N TI\u1ebeNG ANH C\u1ee6A B\u00c0I VI\u1ebeT N\u00c0Y T\u1ea0I \u0110\u00c2Y<\/strong><\/a><\/p>\n<\/div>\n<\/div>\n<div id=\"tab_n\u1ed9i-dung\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-n\u1ed9i-dung\">\n<div class=\"content1\" style=\"text-align: justify;\">\n<div style=\"text-align: justify;\">\n<div style=\"text-align: justify;\">\n<table style=\"border-collapse: collapse;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"><!--VABWAFAATABfADIAMAAyADUAMAA2ADEAMAA=--><\/p>\n<tbody>\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><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">CH\u00cdNH PH\u1ee6<br \/>\n&#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-bottom: 6.0pt; text-align: center;\"><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#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-bottom: 6.0pt; text-align: center;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">S\u1ed1: 123\/2020\/N\u0110-CP<\/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-bottom: 6.0pt; text-align: right;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">H\u00e0 N\u1ed9i, ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\">\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><a name=\"loai_1\"><\/a><b><span style=\"font-size: 12.0pt; font-family: 'Arial',sans-serif;\">NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/div>\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><a name=\"loai_1_name\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/span><\/div>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">C\u0103n c\u1ee9 <a name=\"tvpllink_jofmpsyqcp\"><\/a>Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">C\u0103n c\u1ee9 <a name=\"tvpllink_gtkyhfrola\"><\/a>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">C\u0103n c\u1ee9 <a name=\"tvpllink_yfeonwnuvk\"><\/a>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; <a name=\"tvpllink_utrvuceexq\"><\/a>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013; <a name=\"tvpllink_xqjnpglzab\"><\/a>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014; <a name=\"tvpllink_vgrohivzva\"><\/a>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016; <\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">C\u0103n c\u1ee9 <a name=\"tvpllink_lwmozzitmu\"><\/a>Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">C\u0103n c\u1ee9 <a name=\"tvpllink_jgipsvsnmm\"><\/a>Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">C\u0103n c\u1ee9 <a name=\"tvpllink_pirenrkipx\"><\/a>Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2016;<\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><i><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/i><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"chuong_1\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">Ch\u01b0\u01a1ng I<\/span><\/b><\/p>\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><a name=\"chuong_1_name\"><\/a><b><span style=\"font-size: 12.0pt; font-family: 'Arial',sans-serif;\">NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/div>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"dieu_1\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> vi\u1ec7c qu\u1ea3n l\u00fd,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">; vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 quy \u0111\u1ecbnh n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0 tr\u00e1ch nhi\u1ec7m <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ee7a c\u01a1 quan<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">qu\u1ea3n l\u00fd<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_2\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_2\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m:<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"EN-GB\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam; <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"EN-GB\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"EN-GB\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) <a class=\"clsBookmark\" name=\"cumtu_d2\"><\/a>H\u1ed9, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 h\u1ee3p t\u00e1c; <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"EN-GB\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. T\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Ng\u01b0\u1eddi n\u1ed9p <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu\u1ebf, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u00e0<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> l\u1ec7 ph\u00ed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> nhi\u1ec7m<b> <\/b><\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6. T\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; t\u1ed5 ch\u1ee9c cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in ch\u1ee9ng t\u1eeb; t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">7. C\u01a1 quan thu\u1ebf bao g\u1ed3m T\u1ed5ng c\u1ee5c Thu\u1ebf, C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf (bao g\u1ed3m c\u1ea3 Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">8. C\u01a1 quan h\u1ea3i quan bao g\u1ed3m T\u1ed5ng c\u1ee5c H\u1ea3i quan, C\u1ee5c H\u1ea3i quan, C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, Chi c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">9. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf, trong \u0111\u00f3:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m s\u1ed1 giao d\u1ecbch l\u00e0 m\u1ed9t d\u00e3y s\u1ed1 duy nh\u1ea5t do h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf t\u1ea1o ra v\u00e0 m\u1ed9t chu\u1ed7i k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf m\u00e3 h\u00f3a d\u1ef1a tr\u00ean th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng gi\u1ea5y do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_1\"><\/a>\u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 s\u1eed d\u1ee5ng khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Ch\u1ee9ng t\u1eeb l\u00e0 t\u00e0i li\u1ec7u d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf kh\u1ea5u tr\u1eeb, c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bi\u00ean lai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u1eb7t in, t\u1ef1 in.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_5_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, bi\u00ean lai theo kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c do t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6. Ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, bi\u00ean lai theo kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng gi\u1ea5y do c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c t\u1ef1 in tr\u00ean c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c khi kh\u1ea5u tr\u1eeb thu\u1ebf, khi thu thu\u1ebf,<b> <\/b>ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_7_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">7. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">8. H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ho\u1eb7c l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><a name=\"khoan_9_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">9. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"PT-BR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng: <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh; h\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; s\u1eed d\u1ee5ng h<span style=\"background: white;\">\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng (<\/span>h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9); s\u1eed d\u1ee5ng <span style=\"background: white;\">h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n; s\u1eed d\u1ee5ng h<\/span>\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong kh\u00e2u l\u01b0u th\u00f4ng ho\u1eb7c d<span style=\"background: white;\">\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c <\/span>(tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">) <span style=\"background: white;\">\u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra; s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u00e0 c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_10_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">10. H\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 l\u00e0m cho h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00f3 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_11_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">11. Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 bi\u1ec7n ph\u00e1p l\u00e0m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed <span style=\"background: white;\">kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin,<\/span><\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu \u0111\u1ebfn th\u00f4ng tin ch\u1ee9a trong h\u00f3a \u0111\u01a1n <span style=\"background: white;\">\u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, ti\u00eau h\u1ee7y ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p <span style=\"background: white;\">\u0111\u1ed1t ch\u00e1y, c\u1eaft, x\u00e9 nh\u1ecf ho\u1eb7c h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y kh\u00e1c, \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ti\u00eau h\u1ee7y s\u1ebd kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean \u0111\u00f3.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_12_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">12. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p trong vi\u1ec7c kh\u1edfi t\u1ea1o, k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, nh\u1eadn, l\u01b0u tr\u1eef, x\u1eed l\u00fd d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">13. C\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_4\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_4\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tc_2\"><\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, <a class=\"clsBookmark\" name=\"khoan_1_4_name\"><\/a>tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_3\"><\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_4\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Khi kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, <span style=\"background: white;\">khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c thu thu\u1ebf ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i<\/span><\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> <a name=\"tc_4\"><\/a>\u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <a class=\"clsBookmark\" name=\"khoan_2_4_name\"><\/a>Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<i><s> <\/s><\/i><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho m\u1ed7i l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf ho\u1eb7c c\u1ea5p m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb cho nhi\u1ec1u l\u1ea7n kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ec9 c\u1ea5p cho c\u00e1 nh\u00e2n m\u1ed9t ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf trong m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_4\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, bi\u00ean lai doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tc_5\"><\/a>\u0110i\u1ec1u 15, <a name=\"tc_6\"><\/a>\u0110i\u1ec1u 34 <a class=\"clsBookmark\" name=\"khoan_3_4_name\"><\/a>v\u00e0 <a name=\"tc_7\"><\/a>kho\u1ea3n 1 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <a class=\"clsBookmark\" name=\"khoan_3_4_name_name\"><\/a>\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n, bi\u00ean lai do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo <a name=\"tc_8\"><\/a>kho\u1ea3n 3 \u0110i\u1ec1u 24 <a class=\"clsBookmark\" name=\"khoan_3_4_name_name_name\"><\/a>v\u00e0 <a name=\"tc_9\"><\/a>kho\u1ea3n 2 \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. T\u1ed5 ch\u1ee9c, <a class=\"clsBookmark\" name=\"cumtu_4_4\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai \u0111\u1eb7t in, t\u1ef1 in ho\u1eb7c bi\u00ean lai mua c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_10\"><\/a>\u0110i\u1ec1u 29, <a name=\"tc_11\"><\/a>\u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. Vi\u1ec7c \u0111\u0103ng k\u00fd, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n, thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_6_4\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6. D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, d\u1eef li\u1ec7u ch\u1ee9ng t\u1eeb khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch n\u1ed9p thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_7_4\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">7. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp v\u1eabn ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean \u0111\u01a1n v\u1ecb b\u00e1n l\u00e0 b\u00ean \u1ee7y nhi\u1ec7m. Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m (m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m) v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec b\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung n\u00e0y. <\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">8. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed. Bi\u00ean lai \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba v\u1eabn ghi t\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed l\u00e0 b\u00ean \u1ee7y nhi\u1ec7m. Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 bi\u00ean lai \u1ee7y nhi\u1ec7m (m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n bi\u00ean lai \u1ee7y nhi\u1ec7m) v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai. <\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_5\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110i\u1ec1u 5. H\u00e0nh vi b\u1ecb c\u1ea5m trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/b><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"khoan_1_5\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. \u0110\u1ed1i v\u1edbi c\u00f4ng ch\u1ee9c thu\u1ebf<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) G\u00e2y phi\u1ec1n h\u00e0, kh\u00f3 kh\u0103n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) C\u00f3 h\u00e0nh vi bao che, th\u00f4ng \u0111\u1ed3ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p;<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Nh\u1eadn h\u1ed1i l\u1ed9 khi thanh tra, ki\u1ec3m tra v\u1ec1 h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_2_5\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Th\u1ef1c hi\u1ec7n h\u00e0nh vi gian d\u1ed1i nh\u01b0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n;<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) C\u1ea3n tr\u1edf c\u00f4ng ch\u1ee9c thu\u1ebf thi h\u00e0nh c\u00f4ng v\u1ee5, c\u1ee5 th\u1ec3 c\u00e1c h\u00e0nh vi c\u1ea3n tr\u1edf g\u00e2y t\u1ed5n h\u1ea1i s\u1ee9c kh\u1ecfe, nh\u00e2n ph\u1ea9m c\u1ee7a c\u00f4ng ch\u1ee9c thu\u1ebf khi \u0111ang thanh tra, ki\u1ec3m tra v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; <\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Truy c\u1eadp tr\u00e1i ph\u00e9p, l\u00e0m sai l\u1ec7ch, ph\u00e1 h\u1ee7y h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/p>\n<p style=\"line-height: normal; text-autospace: none; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) \u0110\u01b0a h\u1ed1i l\u1ed9 ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c h\u00e0nh vi kh\u00e1c li\u00ean quan h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u1eb1m m\u01b0u l\u1ee3i b\u1ea5t ch\u00ednh.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_6\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 6. B\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) T\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n, \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng b\u1ecb thay \u0111\u1ed5i, sai l\u1ec7ch trong su\u1ed1t th\u1eddi gian l\u01b0u tr\u1eef;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) L\u01b0u tr\u1eef \u0111\u00fang v\u00e0 \u0111\u1ee7 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_2_6\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. C\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ho\u1ea1t \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i s\u1eb5n s\u00e0ng in \u0111\u01b0\u1ee3c ra gi\u1ea5y ho\u1eb7c tra c\u1ee9u \u0111\u01b0\u1ee3c khi c\u00f3 y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in ph\u1ea3i b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef \u0111\u00fang v\u1edbi y\u00eau c\u1ea7u sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n trong kho theo ch\u1ebf \u0111\u1ed9 l\u01b0u tr\u1eef b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp trong c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh l\u01b0u tr\u1eef, b\u1ea3o qu\u1ea3n ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 l\u1eadp trong c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef v\u00e0 b\u1ea3o qu\u1ea3n nh\u01b0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n \u0111\u00f3. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_7\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 7. Chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y khi c\u00f3 y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 kinh t\u1ebf, t\u00e0i ch\u00ednh ph\u00e1t sinh ho\u1eb7c theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, c\u01a1 quan ki\u1ec3m to\u00e1n, thanh tra, ki\u1ec3m tra, \u0111i\u1ec1u tra v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh tra, ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u tra.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y ph\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ef1 kh\u1edbp \u0111\u00fang gi\u1eefa n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed v\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y sau khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y th\u00ec h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea5y ch\u1ec9 c\u00f3 gi\u00e1 tr\u1ecb l\u01b0u gi\u1eef \u0111\u1ec3 ghi s\u1ed5, theo d\u00f5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ec3 giao d\u1ecbch, thanh to\u00e1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h1 style=\"margin-bottom: 6.0pt; line-height: normal; page-break-after: auto; text-align: left;\"><a name=\"chuong_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ch\u01b0\u01a1ng II<\/span><\/h1>\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><a name=\"chuong_2_name\"><\/a><b><span style=\"font-size: 12.0pt; font-family: 'Arial',sans-serif;\">QUY \u0110\u1ecaNH \u0110\u1ed0I V\u1edaI H\u00d3A \u0110\u01a0N<\/span><\/b><\/div>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><a name=\"muc_1_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">M\u1ee5c 1. QUY \u0110\u1ecaNH CHUNG<\/span><\/h2>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_8\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 8. Lo\u1ea1i h\u00f3a \u0111\u01a1n<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"PT-BR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_8\"><\/a><span lang=\"PT-BR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"PT-BR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a)<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> B\u00e1n h\u00e0ng h\u00f3a, cung <\/span><span lang=\"PT-BR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ea5p<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><a name=\"khoan_2_8\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; B\u00e1n h\u00e0ng h<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00f3a<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, cung <\/span><span lang=\"PT-BR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ea5p<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_b_2_8\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_3_8\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi b\u00e1n c\u00e1c t\u00e0i s\u1ea3n sau:<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) T\u00e0i s\u1ea3n c\u00f4ng t\u1ea1i c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb (bao g\u1ed3m c\u1ea3 nh\u00e0 \u1edf thu\u1ed9c s\u1edf h\u1eefu nh\u00e0 n\u01b0\u1edbc);<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) T\u00e0i s\u1ea3n k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) T\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao cho doanh nghi\u1ec7p qu\u1ea3n l\u00fd kh\u00f4ng t\u00ednh th\u00e0nh ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) T\u00e0i s\u1ea3n c\u1ee7a d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c l\u1eadp quy\u1ec1n s\u1edf h\u1eefu to\u00e0n d\u00e2n;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) T\u00e0i s\u1ea3n c\u00f4ng b\u1ecb thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g) V\u1eadt t\u01b0, v\u1eadt li\u1ec7u thu h\u1ed3i \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_4_8\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb thu\u1ed9c h\u1ec7 th\u1ed1ng c\u01a1 quan d\u1ef1 tr\u1eef nh\u00e0 n\u01b0\u1edbc b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><a name=\"khoan_5_8\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c, g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Tem, v<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00e9, th\u1ebb c\u00f3 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng; ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y c\u00f3 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_6_8\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6. C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">7. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i <a name=\"tc_12\"><\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 9. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc, t\u00e0i s\u1ea3n t\u1ecbch thu, sung qu\u1ef9 nh\u00e0 n\u01b0\u1edbc v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_a_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c nh\u01b0 tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng cho c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n n\u00e0y), n\u01b0\u1edbc, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh chuy\u1ec3n ph\u00e1t (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9), d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 logistic, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y)<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark\" name=\"diem_a_4_9_name\"><\/a>\u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_b_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (bao g\u1ed3m d\u1ecbch v\u1ee5 trung gian thanh to\u00e1n s\u1eed d\u1ee5ng tr\u00ean n\u1ec1n t\u1ea3ng vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin) ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u k\u1ebft n\u1ed1i gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u1ec1 c\u01b0\u1edbc d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf gi\u1eefa c\u00e1c c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 2 th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh c\u01b0\u1edbc d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng) th\u00f4ng qua b\u00e1n th\u1ebb tr\u1ea3 tr\u01b0\u1edbc, thu c\u01b0\u1edbc ph\u00ed h\u00f2a m\u1ea1ng khi kh\u00e1ch h\u00e0ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng y\u00eau c\u1ea7u xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf th\u00ec cu\u1ed1i m\u1ed7i ng\u00e0y ho\u1eb7c \u0111\u1ecbnh k\u1ef3 trong th\u00e1ng, c\u01a1 s\u1edf kinh doanh d\u1ecbch v\u1ee5 l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n GTGT ghi nh\u1eadn t\u1ed5ng doanh thu ph\u00e1t sinh theo t\u1eebng d\u1ecbch v\u1ee5 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng cung c\u1ea5p t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_c_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_d_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d.1) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: C\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_dd_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ch\u1ee9ng t\u1eeb dich v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t ra tr\u00ean h\u1ec7 th\u1ed1ng website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_e_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7) l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn kh\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao h\u00e0ng th\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y b\u00ean b\u00e1n g\u1eedi th\u00f4ng b\u00e1o l\u01b0\u1ee3ng kh\u00ed giao h\u00e0ng<b> <\/b>th\u00e1ng.<b> <\/b><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_g_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh th\u01b0\u01a1ng m\u1ea1i b\u00e1n l\u1ebb, kinh doanh d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng theo m\u00f4 h\u00ecnh h\u1ec7 th\u1ed1ng c\u1eeda h\u00e0ng b\u00e1n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng nh\u01b0ng vi\u1ec7c h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh (tr\u1ee5 s\u1edf ch\u00ednh tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng c\u1eeda h\u00e0ng xu\u1ea5t cho kh\u00e1ch h\u00e0ng xu\u1ea5t qua h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n c\u1ee7a t\u1eebng c\u1eeda h\u00e0ng \u0111\u1ee9ng t\u00ean tr\u1ee5 s\u1edf ch\u00ednh), h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i v\u1edbi m\u00e1y t\u00ednh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf, t\u1eebng giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p \u0111\u1ed3 \u0103n u\u1ed1ng c\u00f3 in Phi\u1ebfu t\u00ednh ti\u1ec1n cho kh\u00e1ch h\u00e0ng, d\u1eef li\u1ec7u Phi\u1ebfu t\u00ednh ti\u1ec1n c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 th\u00f4ng tin t\u1eeb Phi\u1ebfu t\u00ednh ti\u1ec1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p \u0111\u1ed3 \u0103n u\u1ed1ng trong ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 s\u1edf kinh doanh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_h_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h) \u0110\u1ed1i v\u1edbi<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m v\u1ec1 <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u thanh to\u00e1n gi\u1eefa \u0111\u01a1n v\u1ecb v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng \u0111i\u1ec7n v\u00e0 th\u1ecb tr\u01b0\u1eddng \u0111i\u1ec7n, \u0111\u01a1n v\u1ecb ph\u00e1t \u0111i\u1ec7n v\u00e0 \u0111\u01a1n v\u1ecb mua \u0111i\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u01b0\u01a1ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn, ph\u00ea duy\u1ec7t <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang ho\u1ea1t \u0111\u1ed9ng b\u00e1n \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n c\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u1eddi \u0111i\u1ec3m thanh to\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0103n c\u1ee9 theo b\u1ea3o l\u00e3nh c\u1ee7a Ch\u00ednh ph\u1ee7, h\u01b0\u1edbng d\u1eabn v\u00e0 ph\u00ea duy\u1ec7t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa b\u00ean mua \u0111i\u1ec7n v\u00e0 b\u00ean b\u00e1n \u0111i\u1ec7n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_i_4_9\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111i\u1ec7n t\u1eed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> b\u00e1n l\u1ebb cho kh\u00e1ch h\u00e0ng l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n x\u0103ng d\u1ea7u theo t\u1eebng l\u1ea7n b\u00e1n. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 tra c\u1ee9u khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_k_4_9\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">k) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m qua \u0111\u1ea1i l\u00fd, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t <span style=\"background: white;\">kh\u00f4ng qu\u00e1 <\/span><\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ng\u00e0y 10 c\u1ee7a<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> th\u00e1ng sau th\u00e1ng ph\u00e1t sinh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_l_4_9\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l) Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 chuy\u1ec3n ti\u1ec1n qua v\u00ed \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 ng\u1eebng v\u00e0 c\u1ea5p \u0111i\u1ec7n tr\u1edf l\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e2n ph\u1ed1i \u0111i\u1ec7n cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh (ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh) nh\u01b0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y ho\u1eb7c cu\u1ed1i th\u00e1ng \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ed5ng c\u0103n c\u1ee9 th\u00f4ng tin chi ti\u1ebft t\u1eebng giao d\u1ecbch ph\u00e1t sinh trong ng\u00e0y, trong th\u00e1ng t\u1ea1i h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb. \u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p khi c\u01a1 quan ch\u1ee9c n\u0103ng y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_m_4_9\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">m) \u0110\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 k<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">inh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n g\u1eedi c\u00e1c th\u00f4ng tin c\u1ee7a chuy\u1ebfn \u0111i cho kh\u00e1ch h\u00e0ng v\u00e0 g\u1eedi v\u1ec1 c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00e1c th\u00f4ng tin g\u1ed3m: t\u00ean \u0111\u01a1n v\u1ecb kinh doanh v\u1eadn t\u1ea3i, bi\u1ec3n ki\u1ec3m so\u00e1t xe, c\u1ef1 ly chuy\u1ebfn \u0111i (t\u00ednh theo km) v\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n h\u00e0nh kh\u00e1ch ph\u1ea3i tr\u1ea3. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng l\u1ea5y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00e1ch h\u00e0ng c\u1eadp nh\u1eadt ho\u1eb7c g\u1eedi c\u00e1c th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf) v\u00e0o ph\u1ea7n m\u1ec1m ho\u1eb7c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5. C\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1ch h\u00e0ng g\u1eedi ho\u1eb7c c\u1eadp nh\u1eadt, <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n g\u1eedi h\u00f3a \u0111\u01a1n c\u1ee7a chuy\u1ebfn \u0111i cho kh\u00e1ch h\u00e0ng, \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_13\"><\/a>\u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_n_4_9\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">n) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf y t\u1ebf kinh doanh d\u1ecbch v\u1ee5 kh\u00e1m ch\u1eefa b\u1ec7nh c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kh\u00e1m ch\u1eefa b\u1ec7nh v\u00e0 qu\u1ea3n l\u00fd vi\u1ec7n ph\u00ed, t\u1eebng giao d\u1ecbch kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee5p, chi\u1ebfu, x\u00e9t nghi\u1ec7m c\u00f3 in phi\u1ebfu thu ti\u1ec1n (thu vi\u1ec7n ph\u00ed ho\u1eb7c ti\u1ec1n kh\u00e1m, x\u00e9t nghi\u1ec7m) v\u00e0 c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ebfu kh\u00e1ch h\u00e0ng (ng\u01b0\u1eddi \u0111\u1ebfn kh\u00e1m, ch\u1eefa b\u1ec7nh) kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">y t\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u0103n c\u1ee9 th\u00f4ng tin <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u00f4ng tin <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1eeb <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">phi\u1ebfu thu ti\u1ec1n \u0111\u1ec3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d\u1ecbch v\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n trong ng\u00e0y, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 s\u1edf <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">y t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_o_4_9\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">o) <\/span><span lang=\"PT-BR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu ph\u00ed d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y xe l\u01b0u th\u00f4ng qua tr\u1ea1m thu ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 thu ph\u00ed \u0111\u01b0\u1eddng b\u1ed9 theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed kh\u00f4ng d\u1eebng c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u ph\u01b0\u01a1ng ti\u1ec7n c\u00f9ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 nhi\u1ec1u l\u1ea7n trong th\u00e1ng, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u1ecbnh k\u1ef3, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh d\u1ecbch v\u1ee5 thu ph\u00ed. N\u1ed9i dung h\u00f3a \u0111\u01a1n li\u1ec7t k\u00ea chi ti\u1ebft t\u1eebng l\u01b0\u1ee3t xe l\u01b0u th\u00f4ng qua c\u00e1c tr\u1ea1m thu ph\u00ed (bao g\u1ed3m: th\u1eddi gian xe qua tr\u1ea1m, gi\u00e1 ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 c\u1ee7a t\u1eebng l\u01b0\u1ee3t xe).<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_10\"><\/a><span lang=\"PT-BR\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 10. N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1.<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_a_1_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) T\u00ean h\u00f3a \u0111\u01a1n l\u00e0 t\u00ean c\u1ee7a t\u1eebng lo\u1ea1i h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tc_14\"><\/a>\u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y <a class=\"clsBookmark\" name=\"diem_a_1_10_name\"><\/a>\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i h\u00f3a \u0111\u01a1n, nh\u01b0: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM T\u1edc KHAI HO\u00c0N THU\u1ebe, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM PHI\u1ebeU THU, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG, H\u00d3A \u0110\u01a0N B\u00c1N T\u00c0I<b> <\/b>S\u1ea2N C\u00d4NG, TEM, V\u00c9, TH\u1eba, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG D\u1ef0 TR\u1eee QU\u1ed0C GIA.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_b_1_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. T\u00ean li\u00ean h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><a name=\"khoan_3_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. S\u1ed1 h\u00f3a \u0111\u01a1n<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) S\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n khi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n. S\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1, b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m c\u00f3 t\u1ed1i \u0111a \u0111\u1ebfn s\u1ed1 99 999 999. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong cu\u0300ng m\u00f4\u0323t ky\u0301 hi\u00ea\u0323u ho\u0301a \u0111\u01a1n va\u0300 ky\u0301 hi\u00ea\u0323u m\u00e2\u0303u s\u00f4\u0301 ho\u0301a \u0111\u01a1n. Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th\u00ec s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in s\u1eb5n tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft k\u1ec3 t\u1eeb khi mua. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf b\u00e1n h\u00e0ng ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf \u0111\u01b0\u1ee3c \u0111\u1ed3ng th\u1eddi c\u00f9ng s\u1eed d\u1ee5ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c truy xu\u1ea5t ng\u1eabu nhi\u00ean t\u1eeb m\u1ed9t h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean th\u00ec h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc t\u0103ng theo th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp, s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t v\u00e0 t\u1ed1i \u0111a 8 ch\u1eef s\u1ed1. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_4_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b\u00e1n theo \u0111\u00fang t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ghi t\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_5_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi theo \u0111\u00fang t\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua qu\u00e1 d\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c vi\u1ebft ng\u1eafn g\u1ecdn m\u1ed9t s\u1ed1 danh t\u1eeb th\u00f4ng d\u1ee5ng nh\u01b0: &#8220;Ph\u01b0\u1eddng&#8221; th\u00e0nh &#8220;P&#8221;; &#8220;Qu\u1eadn&#8221; th\u00e0nh &#8220;Q&#8221;, &#8220;Th\u00e0nh ph\u1ed1&#8221; th\u00e0nh &#8220;TP&#8221;, &#8220;Vi\u1ec7t Nam&#8221; th\u00e0nh &#8220;VN&#8221; ho\u1eb7c &#8220;C\u1ed5 ph\u1ea7n&#8221; l\u00e0 &#8220;CP&#8221;, &#8220;Tr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n&#8221; th\u00e0nh &#8220;TNHH&#8221;, &#8220;khu c\u00f4ng nghi\u1ec7p&#8221; th\u00e0nh &#8220;KCN&#8221;, &#8220;s\u1ea3n xu\u1ea5t&#8221; th\u00e0nh &#8220;SX&#8221;, &#8220;Chi nh\u00e1nh&#8221; th\u00e0nh &#8220;CN&#8221;\u2026 nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 nh\u00e0, t\u00ean \u0111\u01b0\u1eddng ph\u1ed1, ph\u01b0\u1eddng, x\u00e3, qu\u1eadn, huy\u1ec7n, th\u00e0nh ph\u1ed1, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean, \u0111\u1ecba ch\u1ec9 doanh nghi\u1ec7p v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u00e0 c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> 14 \u0110i\u1ec1u n\u00e0y th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay b\u1eb1ng th\u00f4ng tin v\u1ec1 s\u1ed1 h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd xu\u1ea5t nh\u1eadp c\u1ea3nh v\u00e0 qu\u1ed1c t\u1ecbch c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_6_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6. T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_a_6_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u ch\u1ee7ng lo\u1ea1i kh\u00e1c nhau th\u00ec t\u00ean h\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n chi ti\u1ebft \u0111\u1ebfn t\u1eebng ch\u1ee7ng lo\u1ea1i (v\u00ed d\u1ee5: \u0111i\u1ec7n tho\u1ea1i Samsung, \u0111i\u1ec7n tho\u1ea1i Nokia\u2026). Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c s\u1ed1 hi\u1ec7u, k\u00fd hi\u1ec7u \u0111\u1eb7c tr\u01b0ng c\u1ee7a h\u00e0ng h\u00f3a m\u00e0 khi \u0111\u0103ng k\u00fd ph\u00e1p lu\u1eadt c\u00f3 y\u00eau c\u1ea7u. V\u00ed d\u1ee5: S\u1ed1 khung, s\u1ed1 m\u00e1y c\u1ee7a \u00f4 t\u00f4, m\u00f4 t\u00f4, \u0111\u1ecba ch\u1ec9, c\u1ea5p nh\u00e0, chi\u1ec1u d\u00e0i, chi\u1ec1u r\u1ed9ng, s\u1ed1 t\u1ea7ng c\u1ee7a m\u1ed9t ng\u00f4i nh\u00e0\u2026<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e2\u0300n ghi th\u00eam ch\u01b0\u0303 n\u01b0\u1edbc ngo\u00e0i thi\u0300 ch\u01b0\u0303 n\u01b0\u01a1\u0301c ngoa\u0300i \u0111\u01b0\u01a1\u0323c \u0111\u0103\u0323t b\u00ean pha\u0309i trong ngo\u0103\u0323c \u0111\u01a1n ( ) ho\u0103\u0323c \u0111\u0103\u0323t ngay d\u01b0\u01a1\u0301i do\u0300ng ti\u00ea\u0301ng Vi\u00ea\u0323t va\u0300 co\u0301 c\u01a1\u0303 ch\u01b0\u0303 nho\u0309 h\u01a1n ch\u01b0\u0303 ti\u00ea\u0301ng Vi\u00ea\u0323t. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao d\u1ecbch c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ea3 t\u00ean v\u00e0 m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; \u0110\u01a1n v\u1ecb t\u00ednh: Ng\u01b0\u1eddi b\u00e1n c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a h\u00e0ng h\u00f3a th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo \u0111\u01a1n v\u1ecb t\u00ednh l\u00e0 \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng (v\u00ed d\u1ee5 nh\u01b0: t\u1ea5n, t\u1ea1, y\u1ebfn, kg, g, mg ho\u1eb7c l\u01b0\u1ee3ng, l\u1ea1ng, c\u00e1i, con, chi\u1ebfc, h\u1ed9p, can, th\u00f9ng, bao, g\u00f3i, tu\u00fdp, m<sup>3<\/sup>, m<sup>2<\/sup>, m&#8230;). \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201c\u0111\u01a1n v\u1ecb t\u00ednh\u201d m\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh x\u00e1c \u0111\u1ecbnh theo t\u1eebng l\u1ea7n cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 n\u1ed9i dung d\u1ecbch v\u1ee5 cung c\u1ea5p. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; S<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ed1 l\u01b0\u1ee3ng<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b\u00e1n ghi s\u1ed1 l\u01b0\u1ee3ng b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u0103n c\u1ee9 theo \u0111\u01a1n v\u1ecb t\u00ednh n\u00eau tr\u00ean. C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh chuy\u1ec3n ph\u00e1t, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi c\u1ee5 th\u1ec3 k\u1ef3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 xu\u1ea5t theo k\u1ef3 ph\u00e1t sinh, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n; b\u1ea3ng k\u00ea \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef c\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1\u2026, ng\u00e0y\u2026 th\u00e1ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.. n\u0103m\u201d. B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra, ng\u00e0y l\u1eadp, t\u00ean v\u00e0 ch\u1eef k\u00fd ng\u01b0\u1eddi l\u1eadp B\u1ea3ng k\u00ea. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec B\u1ea3ng k\u00ea ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d v\u00e0 \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d. T\u1ed5ng c\u1ed9ng ti\u1ec1n thanh to\u00e1n \u0111\u00fang v\u1edbi s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra ghi tr\u00ean B\u1ea3ng k\u00ea theo th\u1ee9 t\u1ef1 b\u00e1n h\u00e0ng trong ng\u00e0y. B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo h\u00f3a <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u01a1n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> s\u1ed1 ng\u00e0y\u2026 th\u00e1ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.. n\u0103m\u201d. <\/span><\/p>\n<p style=\"line-height: normal; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; \u0110\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Ng\u01b0\u1eddi b\u00e1n ghi \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo \u0111\u01a1n v\u1ecb t\u00ednh n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea \u0111\u1ec3 li\u1ec7t k\u00ea c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n k\u00e8m theo h\u00f3a \u0111\u01a1n th\u00ec <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">: Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2-r\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec th\u1ec3 hi\u1ec7n theo nguy\u00ean t\u1ec7. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ch\u1eef s\u1ed1 \u1ea2 r\u1eadp v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng Vi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng thu ngo\u1ea1i t\u1ec7 kh\u00f4ng ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n b\u1eb1ng nguy\u00ean t\u1ec7 v\u00e0 b\u1eb1ng ch\u1eef ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_dd_6_10\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ho\u1eb7c khuy\u1ebfn m\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"line-height: normal; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"diem_e_6_10\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng xu\u1ea5t v\u00e9 \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf th\u00ec c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng (ph\u00ed qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng, ph\u00ed \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c) v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 ph\u00ed d\u1ecbch v\u1ee5 s\u00e2n bay c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng (nh\u01b0 ph\u00ed ph\u1ee5c v\u1ee5 h\u00e0nh kh\u00e1ch, ph\u00ed soi chi\u1ebfu an ninh v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed kh\u00e1c) ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Doanh nghi\u1ec7p h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n s\u1ed1 \u0111\u1ebfn h\u00e0ng ngh\u00ecn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu tr\u00ean ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf (IATA).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_7_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">7. Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3), ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u00ec ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00e1 nh\u00e2n th\u00ec s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u00e0 ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> 14 \u0110i\u1ec1u n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_8_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">8.<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tc_15\"><\/a>\u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y <a name=\"khoan_8_10_name\"><\/a>v\u00e0 \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_9_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">9. Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m khai thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_10_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">10.<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> theo quy \u0111\u1ecbnh t\u1ea1i<\/span> <a name=\"tc_16\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_11_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">11. Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; layout-grid-mode: line;\">12.<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_13_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">13. Ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) <span style=\"background: white;\">Ch\u1eef vi\u1ebft hi\u1ec3n th\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ti\u1ebfng Vi\u1ec7t. <\/span>Tr\u01b0\u1eddng h\u1ee3p c\u00e2\u0300n ghi th\u00eam ch\u01b0\u0303 n\u01b0\u1edbc ngo\u00e0i thi\u0300 ch\u01b0\u0303 n\u01b0\u01a1\u0301c ngoa\u0300i \u0111\u01b0\u01a1\u0323c \u0111\u0103\u0323t b\u00ean pha\u0309i trong ngo\u0103\u0323c \u0111\u01a1n ( ) ho\u0103\u0323c \u0111\u0103\u0323t ngay d\u01b0\u01a1\u0301i do\u0300ng ti\u00ea\u0301ng Vi\u00ea\u0323t va\u0300 co\u0301 c\u01a1\u0303 ch\u01b0\u0303 nho\u0309 h\u01a1n ch\u01b0\u0303 ti\u00ea\u0301ng Vi\u00ea\u0323t. <span style=\"background: white;\">Tr\u01b0\u1eddng h\u1ee3p ch\u1eef tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u th\u00ec c\u00e1c ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Ch\u1eef s\u1ed1 hi\u1ec3n th\u1ecb tr\u00ean ho\u0301a \u0111\u01a1n l\u00e0 ch\u1eef s\u1ed1 \u1ea2-r\u1eadp: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. <span style=\"background: white;\">Ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.), n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ho\u1eb7c s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_c_13_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, ky\u0301 hi\u00ea\u0323u qu\u00f4\u0301c gia la\u0300 \u201c\u0111\u201d.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p nghi\u00ea\u0323p vu\u0323 kinh t\u00ea\u0301, ta\u0300i chi\u0301nh pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i thi\u0300 \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u01b0\u1ee3c ghi b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01a1n vi\u0323 ti\u00ea\u0300n t\u00ea\u0323 ghi t\u00ean ngo\u1ea1i t\u1ec7. Ng\u01b0\u1eddi b\u00e1n \u0111\u1ed3ng th\u1eddi th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_gtkyhfrola_3\"><\/a>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Ma\u0303 ky\u0301 hi\u00ea\u0323u ngoa\u0323i t\u00ea\u0323 theo ti\u00eau chu\u00e2\u0309n qu\u00f4\u0301c t\u00ea\u0301 (v\u00ed d\u1ee5: 13.800,25 USD &#8211; M\u01b0\u1eddi ba ngh\u00ecn t\u00e1m tr\u0103m \u0111\u00f4 la M\u1ef9 v\u00e0 hai m\u01b0\u01a1i nh\u0103m xu, v\u00ed d\u1ee5: 5.000,50 EUR- N\u0103m ngh\u00ecn \u01a1<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211;<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">r\u00f4 v\u00e0 n\u0103m m\u01b0\u01a1i xu). <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a pha\u0301t sinh b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323 theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ngoa\u0323i h\u00f4\u0301i v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n theo ngo\u1ea1i t\u1ec7, kh\u00f4ng ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_14_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">14. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_c_14_10\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua; ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3), ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf), ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed c\u00f3 s\u1eb5n m\u1ec7nh gi\u00e1 th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/span><\/p>\n<p style=\"line-height: normal; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">) \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> c\u1ee7a <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh giao cho t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t; ho\u1ea1t \u0111\u1ed9ng x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 theo h\u1ee3p \u0111\u1ed3ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n vi\u0323 ti\u0301nh, s\u00f4\u0301 l\u01b0\u01a1\u0323ng, \u0111\u01a1n gia\u0301. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_g_14_10\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g) \u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin li\u00ean quan l\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9, ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, ng\u01b0\u1eddi xu\u1ea5t h\u00e0ng, \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t, \u0111\u1ecba \u0111i\u1ec3m nh\u1eadn h\u00e0ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n. C\u1ee5 th\u1ec3: t\u00ean ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn h\u00e0ng; t\u00ean ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n; kh\u00f4ng th\u1ec3 hi\u1ec7n ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin nh\u01b0 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t, \u0111\u1ecba \u0111i\u1ec3m kho nh\u1eadn, t\u00ean s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1, th\u00e0nh ti\u1ec1n. C\u1ee5 th\u1ec3: ghi s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; h\u1ecd t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n th\u1ec3 hi\u1ec7n \u0111\u1ecba \u0111i\u1ec3m kho xu\u1ea5t h\u00e0ng. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng cho thanh to\u00e1n Interline gi\u1eefa c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/span><\/p>\n<p style=\"line-height: normal; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i) H\u00f3a \u0111\u01a1n doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng xu\u1ea5t cho \u0111\u1ea1i l\u00fd l\u00e0 h\u00f3a \u0111\u01a1n xu\u1ea5t ra theo b\u00e1o c\u00e1o \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu gi\u1eefa hai b\u00ean v\u00e0 theo b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n gi\u00e1. <\/span><\/p>\n<p style=\"line-height: normal; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">k) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, s\u1ea3n xu\u1ea5t, cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p qu\u1ed1c ph\u00f2ng an ninh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c ph\u00f2ng an ninh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh; s\u1ed1 l\u01b0\u1ee3ng; \u0111\u01a1n gi\u00e1; ph\u1ea7n t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ghi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00e1c b\u00ean. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_15_10\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">15. N\u00f4\u0323i dung kh\u00e1c tr\u00ean ho\u0301a \u0111\u01a1n<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ngoa\u0300i c\u00e1c n\u00f4\u0323i dung h\u01b0\u01a1\u0301ng d\u00e2\u0303n t\u1eeb khoa\u0309n 1 \u0111\u1ebfn kho\u1ea3n 13 \u0110i\u00ea\u0300u na\u0300y, doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh co\u0301 th\u00ea\u0309 ta\u0323o th\u00eam th\u00f4ng tin v\u1ec1 bi\u1ec3u tr\u01b0ng hay lo-go \u0111\u1ec3 th\u1ec3 hi\u1ec7n nh\u00e3n hi\u1ec7u, th\u01b0\u01a1ng hi\u1ec7u hay h\u00ecnh \u1ea3nh \u0111\u1ea1i di\u1ec7n c\u1ee7a ng\u01b0\u1eddi b\u00e1n. T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t giao d\u1ecbch v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1 H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, l\u1ec7nh v\u1eadn chuy\u1ec3n, m\u00e3 kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_16_10\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">16. N\u1ed9i dung h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng theo<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark_bm\" name=\"bieumau_ms_08_tsc_hd_nd_151_2017\"><\/a>M\u1eabu s\u1ed1 08\/TSC-H\u0110 <a name=\"khoan_16_10_name\"><\/a>ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 151\/2017\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-151-2017-nd-cp-huong-dan-luat-quan-ly-su-dung-tai-san-cong\" target=\"_blank\" rel=\"noopener\">151\/2017\/N\u0110-CP<\/a> <a name=\"khoan_16_10_name_name\"><\/a>ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <a name=\"tvpllink_tmztcowzkm\"><\/a>Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_11\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 11. H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n (ho\u1eb7c sao ch\u1ee5p h\u00f3a \u0111\u01a1n ho\u1eb7c tra th\u00f4ng tin t\u1eeb C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n) \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><a class=\"clsBookmark\" name=\"muc_2_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1ee5c 2. QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/span><\/h2>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_12\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 12. \u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">1. <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt quy \u0111\u1ecbnh ki\u1ec3u d\u1eef li\u1ec7u, chi\u1ec1u d\u00e0i d\u1eef li\u1ec7u c\u1ee7a c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin ph\u1ee5c v\u1ee5 truy\u1ec1n nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. \u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ng\u00f4n ng\u1eef \u0111\u1ecbnh d\u1ea1ng v\u0103n b\u1ea3n XML (XML l\u00e0 ch\u1eef vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb ti\u1ebfng Anh &#8220;eXtensible Markup Language&#8221; \u0111\u01b0\u1ee3c t\u1ea1o ra v\u1edbi m\u1ee5c \u0111\u00edch chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. \u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> hai<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00e0nh ph\u1ea7n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">: <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00e0nh ph\u1ea7n <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">p<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u1ee5 h\u00f3a <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> li\u1ec7u ch\u1eef<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00fd s\u1ed1. \u0110\u1ed1i v\u1edbi<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00f3a \u0111\u01a1n \u0111i\u1ec7n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t\u1eed <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u00f3 th<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00ea<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">m<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u li\u00ean<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> quan \u0111\u1ebfn m\u00e3 c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_12\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 c\u00f4ng b\u1ed1 th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u ch\u1eef k\u00fd s\u1ed1 v\u00e0 cung c\u1ea5p c\u00f4ng c\u1ee5 hi\u1ec3n th\u1ecb c\u00e1c n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. T\u00f4\u0309 ch\u01b0\u0301c, doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 khi chuy\u1ec3n d\u1eef li\u1ec7u <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp ph\u1ea3i \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) K\u1ebft n\u1ed1i v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 1 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 5 Mbps.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c Message Queue (MQ) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) S\u1eed d\u1ee5ng giao th\u1ee9c SOAP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 13. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark_dc\" name=\"dc_2\"><\/a>\u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, <a class=\"clsBookmark\" name=\"khoan_1_13_name\"><\/a>ri\u00eang tr\u01b0\u1eddng h\u1ee3p r\u1ee7i ro cao v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p v\u00e0 k\u00ea khai x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf khi c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a.1) C\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; H\u1ed9, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i <a class=\"clsBookmark_dc\" name=\"dc_1\"><\/a>kho\u1ea3n 4 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng; <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; T\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh nh\u01b0ng co\u0301 pha\u0301t sinh giao d\u1ecbch b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua; <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">+ Ng\u01b0\u0300ng hoa\u0323t \u0111\u00f4\u0323ng kinh doanh nh\u01b0ng ch\u01b0a hoa\u0300n tha\u0300nh thu\u0309 tu\u0323c ch\u00e2\u0301m d\u01b0\u0301t hi\u00ea\u0323u l\u01b0\u0323c ma\u0303 s\u00f4\u0301 thu\u00ea\u0301 c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua; <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">+ T\u1ea1m ng\u1eebng hoa\u0323t \u0111\u00f4\u0323ng kinh doanh c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">+ B\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a.2) C\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">+ Ng\u01b0\u0300ng hoa\u0323t \u0111\u00f4\u0323ng kinh doanh nh\u01b0ng ch\u01b0a hoa\u0300n tha\u0300nh thu\u0309 tu\u0323c ch\u00e2\u0301m d\u01b0\u0301t hi\u00ea\u0323u l\u01b0\u0323c ma\u0303 s\u00f4\u0301 thu\u00ea\u0301 c\u00f3 ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua; <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">+ T\u1ea1m ng\u1eebng hoa\u0323t \u0111\u00f4\u0323ng kinh doanh c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">+ B\u1ecb c\u01a1 quan thu\u1ebf c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; T\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_b_2_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1eedi \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_06_dn_psdt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 06\/\u0110N-PS\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"diem_b_2_13_name\"><\/a>k\u00e8m<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00ea\u0301n c\u01a1 quan thu\u00ea\u0301 v\u00e0 truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Sau khi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 khai, n\u00f4\u0323p thu\u00ea\u0301 \u0111\u00e2\u0300y \u0111u\u0309 theo quy \u0111i\u0323nh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gia t\u0103ng, thu nh\u1eadp c\u00e1 nh\u00e2n, thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3), ngay trong ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> thu\u1ebf c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1eadp. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) X\u00e1c \u0111\u1ecbnh c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c.1) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u0103ng k\u00fd thu\u1ebf, \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ho\u1eb7c n\u01a1i \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp ho\u1eb7c n\u01a1i ph\u00e1t sinh vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c.2) \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh: H\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i Chi c\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd n\u01a1i h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; \u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh: H\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ho\u1eb7c n\u01a1i h\u1ed9, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><a name=\"khoan_3_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<b> <\/b>\u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u1ee7y th\u00e1c, n\u1ebfu c\u01a1 s\u1edf kinh doanh nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi tr\u1ea3 h\u00e0ng cho c\u01a1 s\u1edf kinh doanh \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u. N\u1ebfu ch\u01b0a n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, khi xu\u1ea5t tr\u1ea3 h\u00e0ng nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c l\u1eadp phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Khi xu\u1ea5t h\u00e0ng giao cho c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; K<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hi h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ed1i chi\u1ebfu,<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u c\u1ee7a c\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. C\u01a1 s\u1edf nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng \u0111\u1ec3 xu\u1ea5t cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_c_3_13\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) C\u01a1 s\u1edf kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Khi xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5 ch\u1ee9c kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gi\u00e1 tr\u1ecb gia t\u0103ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n h\u00e0ng h\u00f3a cho c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 c\u00e1c chi nh\u00e1nh, c\u1eeda h\u00e0ng \u1edf kh\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng (t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">rung \u01b0\u01a1ng) \u0111\u1ec3 b\u00e1n ho\u1eb7c xu\u1ea5t \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c v\u1edbi nhau; xu\u1ea5t h\u00e0ng h\u00f3a cho c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng, c\u0103n c\u1ee9 v\u00e0o ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c kinh doanh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, c\u01a1 s\u1edf c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb nh\u01b0 sau: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u1edf t\u1eebng \u0111\u01a1n v\u1ecb v\u00e0 t\u1eebng kh\u00e2u \u0111\u1ed9c l\u1eadp v\u1edbi nhau;<\/span><br clear=\"ALL\" \/><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00a0<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; S\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9; s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t cho c\u01a1 s\u1edf l\u00e0m \u0111\u1ea1i l\u00fd. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng khi b\u00e1n h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh giao cho ng\u01b0\u1eddi mua, \u0111\u1ed3ng th\u1eddi l\u1eadp B\u1ea3ng k\u00ea h\u00e0ng h\u00f3a b\u00e1n ra g\u1eedi v\u1ec1 c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c c\u01a1 s\u1edf c\u00f3 h\u00e0ng h\u00f3a g\u1eedi b\u00e1n (g\u1ecdi chung l\u00e0 c\u01a1 s\u1edf giao h\u00e0ng) \u0111\u1ec3 c\u01a1 s\u1edf giao h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 giao cho c\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf c\u00f3 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 doanh s\u1ed1 h\u00e0ng h\u00f3a b\u00e1n ra l\u1edbn, B\u1ea3ng k\u00ea c\u00f3 th\u1ec3 l\u1eadp cho 05 ng\u00e0y hay 10 ng\u00e0y m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u00e1n ra c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c nhau ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ri\u00eang cho h\u00e0ng h\u00f3a b\u00e1n ra theo t\u1eebng nh\u00f3m thu\u1ebf su\u1ea5t.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u01a1 s\u1edf h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, chi nh\u00e1nh, c\u1eeda h\u00e0ng, c\u01a1 s\u1edf nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng th\u1ef1c hi\u1ec7n k\u00ea khai n\u1ed9p thu\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng xu\u1ea5t b\u00e1n cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> c\u1ee7a c\u01a1 s\u1edf giao h\u00e0ng xu\u1ea5t cho. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ee7a c\u01a1 s\u1edf kinh doanh n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd, th\u1ef1c hi\u1ec7n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 thu mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n v\u1ec1 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a c\u01a1 s\u1edf kinh doanh th\u00ec khi \u0111i\u1ec1u chuy\u1ec3n, xu\u1ea5t b\u00e1n, \u0111\u01a1n v\u1ecb <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ee5<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> thu\u1ed9c s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">n\u1ed9i b\u1ed9<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n l\u01b0u \u0111\u1ed9ng s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh, khi b\u00e1n h\u00e0ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n m\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n, bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n, bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_g_3_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g) Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong t\u1ed5 ch\u1ee9c; t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i c\u00f3 l\u1ec7nh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n, k\u00e8m theo b\u1ed9 h\u1ed3 s\u01a1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_h_3_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n \u0111\u1ea7y \u0111\u1ee7 trong c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 b\u00e1n h\u00e0ng h\u00f3a.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_4_13\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd; h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_14\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 14. Cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1.<span style=\"background: white;\"> Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 t<\/span>rong th\u1eddi gian 12 th\u00e1ng k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, h\u1ee3p t\u00e1c x\u00e3, <a class=\"clsBookmark\" name=\"cumtu_d14\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n. <span style=\"background: white;\">\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, <\/span>\u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u1ef1c hi\u1ec7n theo Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 118\/2015\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-118-2015-nd-cp-huong-dan-luat-dau-tu\" target=\"_blank\" rel=\"noopener\">118\/2015\/N\u0110-CP<\/a> ng\u00e0y 12 th\u00e1ng 11 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <a name=\"tvpllink_qekqrbrvnp\"><\/a>Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf n\u1ebfu c\u00f3. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00e1c theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">rung \u01b0\u01a1ng g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh tr\u1eeb doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u00e1c khu kinh t\u1ebf, khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ho\u1eb7c \u1ee7y th\u00e1c cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d14_1\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 theo H\u1ee3p \u0111\u1ed3ng k\u00fd gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_15\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 15. \u0110\u0103ng k\u00fd, thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_15\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tc_17\"><\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y <a class=\"clsBookmark\" name=\"khoan_1_15_name\"><\/a>\u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (bao g\u1ed3m c\u1ea3 \u0111\u0103ng k\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 th\u00ec c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf \u1ee7y th\u00e1c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf<b> <\/b>th\u00ec \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">N\u1ed9i dung th\u00f4ng tin \u0111\u0103ng k\u00fd theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_dktd_hddt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_tndt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-TN\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh qua \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp t\u1ea1i C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_15\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Trong th\u1eddi gian 01 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_dkdt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark\" name=\"khoan_2_15_name\"><\/a>ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec7n t\u1eed tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><b> <\/b><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u0103ng k\u00fd chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_18\"><\/a>\u0111i\u1ec3m b1 kho\u1ea3n 3 \u0110i\u1ec1u 22 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_dkdt_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> nh\u01b0ng ch\u01b0a ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 c\u1ea5u h\u00ecnh h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, ki<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ec3m th\u1eed k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u th\u00ec ch\u1eadm nh\u1ea5t trong th\u1eddi gian 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_dkdt_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t\u1ed5 ch\u1ee9c c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt v\u00e0 th\u00f4ng b\u00e1o cho T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p k\u1ebft n\u1ed1i. Th\u1eddi gian th\u1ef1c hi\u1ec7n trong 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c. Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u th\u00e0nh c\u00f4ng th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_19\"><\/a>\u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p sau 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf g\u1eedi th\u00f4ng b\u00e1o theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_dkdt_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00f4ng th\u00f4ng b\u00e1o cho T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 ph\u1ed1i h\u1ee3p k\u1ebft n\u1ed1i ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ebft n\u1ed1i, truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u kh\u00f4ng th\u00e0nh c\u00f4ng, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thay \u0111\u1ed5i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_dktd_hddt_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u qua T\u1ed5 ch\u1ee9c k\u1ebft n\u1ed1i, nh\u1eadn, truy\u1ec1n l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_15\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i ng\u01b0\u0300ng s\u01b0\u0309 du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111a\u0303 th\u00f4ng ba\u0301o pha\u0301t ha\u0300nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3). Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tc_20\"><\/a>\u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_4_15\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_dktd_hddt_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/\u0110KT\u0110- H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span> <a class=\"clsBookmark\" name=\"khoan_4_15_name\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tc_21\"><\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <a class=\"clsBookmark\" name=\"khoan_4_15_name_name\"><\/a>C\u00f4\u0309ng th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn m\u1eabu \u0111\u0103ng k\u00fd thay \u0111\u1ed5i th\u00f4ng tin v\u00e0 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u01a1 quan <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. \u0110\u1ecbnh<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u1ef3 h\u00e0ng th\u00e1ng, c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u01a1 quan thu\u1ebf <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00e3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_ktt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c chuy\u1ec3n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00e3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ee7a c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u00e0 th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_6_15\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\">6. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ecbnh k\u1ef3 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ti\u1ebfn h\u00e0nh r\u00e0 so\u00e1t \u0111\u1ec3 th\u00f4ng b\u00e1o theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_ktt_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\">M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\"> <a class=\"clsBookmark\" name=\"khoan_6_15_name\"><\/a>ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/h2>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_16\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 16. Ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_16\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c m\u00e3 s\u1ed1 thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf x\u00e1c minh v\u00e0 th\u00f4ng b\u00e1o kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m ng\u1eebng kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_d_1_16\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_dd_1_16\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 b\u00e1n h\u00e0ng nh\u1eadp l\u1eadu, h\u00e0ng c\u1ea5m, h\u00e0ng gi\u1ea3, h\u00e0ng x\u00e2m ph\u1ea1m quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u00e0nh vi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch b\u00e1n kh\u1ed1ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00e1t hi\u1ec7n v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g) <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c<span style=\"background: white;\">\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u doanh nghi\u1ec7p t\u1ea1m ng\u1eebng kinh doanh ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3<\/span> <span style=\"background: white;\">\u0111i\u1ec1u<\/span> <span style=\"background: white;\">ki\u1ec7n khi ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 \u0111\u1ee7<\/span> <span style=\"background: white;\">\u0111i\u1ec1u ki\u1ec7n<\/span> kinh doanh <span style=\"background: white;\">theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, n\u1ebfu c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n mua b\u00e1n, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; doanh nghi\u1ec7p b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_16\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) C\u01a1 quan thu\u00ea\u0301 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp g\u1eedi th\u00f4ng ba\u0301o \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i \u0111i\u1ec3m \u0111, e, g kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u00ea\u0300 nghi\u0323 ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 gia\u0309i tri\u0300nh ho\u0103\u0323c b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u li\u00ean quan \u0111\u00ea\u0301n vi\u00ea\u0323c s\u01b0\u0309 du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 gia\u0309i tri\u0300nh ho\u0103\u0323c b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u kh\u00f4ng qua\u0301 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u00ea\u0301 ra th\u00f4ng b\u00e1o. Ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 co\u0301 th\u00ea\u0309 \u0111\u00ea\u0301n c\u01a1 quan thu\u00ea\u0301 gia\u0309i tri\u0300nh tr\u01b0\u0323c ti\u00ea\u0301p ho\u0103\u0323c b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u ho\u0103\u0323c b\u0103\u0300ng v\u0103n ba\u0309n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c gi\u1ea3i tr\u00ecnh b\u1ed5 sung, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 \u0111a\u0303 gia\u0309i tri\u0300nh ho\u0103\u0323c b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u \u0111\u00e2\u0300y \u0111u\u0309 va\u0300 ch\u01b0\u0301ng minh \u0111\u01b0\u01a1\u0323c vi\u00ea\u0323c s\u01b0\u0309 du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 theo \u0111u\u0301ng quy \u0111i\u0323nh pha\u0301p lu\u00e2\u0323t th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 \u0111a\u0303 gi\u1ea3i tr\u00ecnh ho\u0103\u0323c b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u ma\u0300 kh\u00f4ng ch\u01b0\u0301ng minh \u0111\u01b0\u01a1\u0323c vi\u00ea\u0323c s\u01b0\u0309 du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 theo \u0111u\u0301ng quy \u0111i\u0323nh pha\u0301p lu\u00e2\u0323t th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c th\u00f4ng ba\u0301o y\u00eau c\u00e2\u0300u ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u. Th\u01a1\u0300i ha\u0323n b\u00f4\u0309 sung la\u0300 02 nga\u0300y la\u0300m vi\u00ea\u0323c k\u00ea\u0309 t\u01b0\u0300 nga\u0300y c\u01a1 quan thu\u00ea\u0301 ra th\u00f4ng b\u00e1o. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) H\u00ea\u0301t th\u01a1\u0300i ha\u0323n theo th\u00f4ng ba\u0301o ma\u0300 ng\u01b0\u01a1\u0300i n\u00f4\u0323p thu\u00ea\u0301 kh\u00f4ng gi\u1ea3i tr\u00ecnh, b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u th\u00ec c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_16\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sau khi th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c kinh doanh ho\u1eb7c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf kh\u00f4i ph\u1ee5c m\u00e3 s\u1ed1 thu\u1ebf c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c quy\u1ebft \u0111\u1ecbnh c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ho\u1eb7c khi c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><b> <\/b><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ang trong th\u1eddi h\u1ea1n <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ea1m ng\u1eebng kinh doanh c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho ng\u01b0\u1eddi mua \u0111<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ec3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y t\u1ea1m ng\u1eebng kinh doanh th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/span><a name=\"tc_22\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_17\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 17. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, <a class=\"clsBookmark\" name=\"cumtu_d17\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i <a name=\"tc_23\"><\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u1ebfu truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00e3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u01b0\u1ee3c c\u1ea5p khi \u0111\u0103ng k\u00fd \u0111<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ec3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ea5p <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; K\u00fd s\u1ed1<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> tr<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00ean c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111\u1ec3 c\u01a1 quan thu<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ea5p m\u00e3.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, <a class=\"clsBookmark\" name=\"cumtu_d17_1\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00ec <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">truy c\u1eadp v\u00e0o trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">K\u00fd s\u1ed1<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">tr\u00ean c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_2_17\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 ph\u1ea3i \u0111\u1ea3m b\u1ea3o:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_24\"><\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u00fang \u0111\u1ecbnh d\u1ea1ng v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_25\"><\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u00fang th\u00f4ng tin \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_26\"><\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_27\"><\/a>kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n v\u00e0 g\u1eedi tr\u1ea3 k\u1ebft qu\u1ea3 c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi g\u1eedi<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_17\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark\" name=\"cumtu_d17_2\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh <a name=\"khoan_3_17_name\"><\/a>b\u00e1n h\u00e0ng h\u00f3a, cung <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ea5p<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho ng\u01b0\u1eddi mua. Ph\u01b0\u01a1ng th\u1ee9c g\u1eedi v\u00e0 nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_18\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 18. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">quy \u0111\u1ecbnh <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ee7a<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> p<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00e1p lu\u1eadt<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_19\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 19. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_04_ss_hddt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 \u0111\u00e3<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> l\u1eadp c\u00f3 sai s\u00f3t v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi, k\u00fd s\u1ed1<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua. C\u01a1 quan thu\u00ea\u0301 th\u01b0\u0323c hi\u00ea\u0323n hu\u0309y h\u00f3a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 c\u00f3 sai s\u00f3t l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_2_19\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u1eedi cho ng\u01b0\u1eddi mua m\u00e0 ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1eddi b\u00e1n ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua nh\u01b0ng kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai s\u00f3t th\u00ec <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ng\u01b0\u1eddi b\u00e1n th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_04_ss_hddt_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t n\u00eau tr\u00ean ch\u01b0a g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"diem_b_2_19\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">sai<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">:<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> m\u00e3 s\u1ed1 thu\u1ebf<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">; sai s\u00f3t <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1ec1 s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, sai v\u1ec1 thu\u1ebf su\u1ea5t, ti\u1ec1n thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a ghi tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u00fang quy c\u00e1ch, ch\u1ea5t l\u01b0\u1ee3ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00ec<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai c\u00e1ch s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">:<\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b1) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t. <\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp co\u0301 sai so\u0301t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d. <\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"diem_b_2_2_19\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b2) Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 sai so\u0301t tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t, sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u1eadp <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">co\u0301 sai so\u0301t ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d. <\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf) ho\u1eb7c g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf). <\/span><\/p>\n<p style=\"line-height: normal; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u1ed1i v\u1edbi ng\u00e0nh h\u00e0ng kh\u00f4ng th\u00ec h\u00f3a \u0111\u01a1n \u0111\u1ed5i, ho\u00e0n ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng c\u1ea7n c\u00f3 th\u00f4ng tin \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d. Doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t h\u00f3a \u0111\u01a1n c\u1ee7a m\u00ecnh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n, \u0111\u1ed5i ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n do \u0111\u1ea1i l\u00fd xu\u1ea5t.<\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"khoan_3_19\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00ec c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_rsdt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB<\/span> <a name=\"khoan_3_19_name\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n ki\u1ec3m tra sai s\u00f3t.<\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Theo th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_rsdt_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_04_ss_hddt_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T t\u1ea1i Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1ec1 vi\u1ec7c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ki\u1ec3m tra<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u1ebft th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o ghi tr\u00ean <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_rsdt_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> m\u00e0<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u00f4ng ba\u0301o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c th\u00f4ng b\u00e1o <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u1ea7n 2 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cho ng\u01b0\u1eddi b\u00e1n theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_rsdt_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n th\u00f4ng b\u00e1o l\u1ea7n 2 ghi tr\u00ean <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_rsdt_4\"><\/a>M\u1eabu s\u1ed1 01\/TB-RS\u0110T Ph\u1ee5 l\u1ee5c IB<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">m\u00e0 ng\u01b0\u1eddi b\u00e1n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kh\u00f4ng c\u00f3 th\u00f4ng b\u00e1o <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00ec c\u01a1 quan thu\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">xem x\u00e9t chuy\u1ec3n sang tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><\/p>\n<p class=\"styleheading3firstline106cm\" style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"khoan_4_19\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Trong th\u1eddi <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ea1n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> 01 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> thu\u00ea\u0301 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_ssdt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-H\u0110SS Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"khoan_4_19_name\"><\/a>ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111a\u0303 hu\u0309y kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ec3 ph\u1ee5c v\u1ee5 tra c\u1ee9u.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_20\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 20. X\u1eed l\u00fd s\u1ef1 c\u1ed1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf nh\u01b0ng g\u1eb7p s\u1ef1 c\u1ed1 d\u1eabn \u0111\u1ebfn kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">li\u00ean h\u1ec7 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1edbi c\u01a1 quan thu\u1ebf <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ec3 h\u1ed7 tr\u1ee3 x\u1eed l\u00fd s\u1ef1 c\u1ed1. Trong th\u1eddi gian x\u1eed l\u00fd s\u1ef1 c\u1ed1 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 y\u00eau c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_2_20\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt chuy\u1ec3n sang h\u1ec7 th\u1ed1ng d\u1ef1 ph\u00f2ng v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 c\u00e1c s\u1ef1 c\u1ed1 n\u00eau tr\u00ean. T\u1ed5ng c\u1ee5c Thu\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u1ef1a ch\u1ecdn m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u1ee7y quy\u1ec1n c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian ch\u01b0a kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c s\u1ef1 c\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 gi\u1ea3i ph\u00e1p b\u00e1n h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in cho m\u1ed9t s\u1ed1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 s\u1eed d\u1ee5ng. Sau khi h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c kh\u1eafc ph\u1ee5c, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1eadm nh\u1ea5t 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi h\u1ea1n ghi tr\u00ean th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u1eedi b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_bc26_hdg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 BC26\/H\u0110G Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"khoan_3_20\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1eddng h\u1ee3p do l\u1ed7i h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c bi\u1ebft, ph\u1ed1i h\u01a1\u0323p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i kh\u1eafc ph\u1ee5c nhanh nh\u1ea5t s\u1ef1 c\u1ed1, c\u00f3 bi\u1ec7n ph\u00e1p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 trong th\u1eddi gian ng\u1eafn nh\u1ea5t.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5ng c\u1ee5c Thu\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt ch\u01b0a ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. Trong th\u1eddi gian n\u00e0y t\u00f4\u0309 ch\u01b0\u0301c, doanh nghi\u1ec7p<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1m th\u1eddi ch\u01b0a chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 m\u00e3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Trong v\u00f2ng 2 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 th\u00f4ng b\u00e1o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i b\u00ecnh th\u01b0\u1eddng, t\u00f4\u0309 ch\u01b0\u0301c, doanh nghi\u1ec7p<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf. Vi\u1ec7c g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sau khi c\u00f3 th\u00f4ng b\u00e1o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eb7p l\u1ed7i k\u1ef9 thu\u1eadt kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00e0nh vi ch\u1eadm g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_21\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 21. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Qu\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. T\u1ea1o l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. G\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ebfn ng\u01b0\u1eddi mua ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_22\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 22. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Qu\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. T\u1ea1o l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi mua<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u00e3 l\u1eadp<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_22\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (chuy\u1ec3n tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_a_1_3_22\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a.1) Ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_th_hddt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span> <a name=\"diem_a_1_3_22_name\"><\/a><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f9ng th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ed9c l\u0129nh v\u1ef1c: b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, b\u1ea3o hi\u1ec3m, t\u00e0i ch\u00ednh ng\u00e2n h\u00e0ng, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, ch\u1ee9ng kho\u00e1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; B\u00e1n h\u00e0ng h\u00f3a l\u00e0 \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch n\u1ebfu c\u00f3 th\u00f4ng tin v\u1ec1 m\u00e3 kh\u00e1ch h\u00e0ng ho\u1eb7c m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong th\u00e1ng ho\u1eb7c qu\u00fd (t\u00ednh t\u1eeb ng\u00e0y \u0111\u1ea7u c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ho\u1eb7c qu\u00fd) theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_th_hddt_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi gian<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> g\u1eedi T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_gtkyhfrola_1\"><\/a>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u1edbn th\u00ec b\u1ea3ng t\u1ed5ng h\u1ee3p s\u1ebd \u0111\u01b0\u1ee3c t\u00e1ch theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u g\u1eedi nh\u1eadn d\u1eef li\u1ec7u tr\u00ean \u0111\u01b0\u1eddng truy\u1ec1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n g\u1eedi theo b\u1ea3ng t\u1ed5ng h\u1ee3p th\u00ec ng\u01b0\u1eddi b\u00e1n g\u1eedi th\u00f4ng tin h<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee7y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, \u0111i\u1ec1u ch\u1ec9nh tr\u1ef1c ti\u1ebfp tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p c\u1ee7a c\u00e1c k\u1ef3 ti\u1ebfp theo m\u00e0 kh\u00f4ng g\u1eedi th\u00f4ng b\u00e1o <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_04_ss_hddt_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp cho t\u1ed5ng doanh thu c\u1ee7a ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh ph\u00e1t sinh trong ng\u00e0y ho\u1eb7c th\u00e1ng theo b\u1ea3ng k\u00ea chi ti\u1ebft th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (kh\u00f4ng k\u00e8m b\u1ea3ng k\u00ea chi ti\u1ebft) \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0y ngay trong ng\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_a2_3_22\"><\/a><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a.2) Ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a1 kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi h\u00f3a \u0111\u01a1n cho ng\u01b0\u1eddi mua va\u0300 \u0111\u00f4\u0300ng th\u01a1\u0300i g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u1ef1c hi\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_28\"><\/a>\u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> tr\u1ef1c ti\u1ebfp <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">(\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 chu\u1ea9n k\u1ebft n\u1ed1i d\u1eef li\u1ec7u) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ho\u1eb7c g\u1eedi <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00f4ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_b_1_22\"><\/a><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.1) H\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, c\u00f3 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u v\u00e0 quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_29\"><\/a>kho\u1ea3n 4 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00f3 nhu c\u1ea7u chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c g\u1eedi tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf g\u1eedi v\u0103n b\u1ea3n k\u00e8m theo t\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n \u0111\u00e1p \u1ee9ng \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 t\u1ed5 ch\u1ee9c m\u00f4 h\u00ecnh C\u00f4ng ty m\u1eb9 &#8211; con, c\u00f3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n t\u1eadp trung t\u1ea1i C\u00f4ng ty m\u1eb9 v\u00e0 c\u00f3 nhu c\u1ea7u C\u00f4ng ty m\u1eb9 chuy\u1ec3n to\u00e0n b\u1ed9 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u1ea3 d\u1eef li\u1ec7u c\u1ee7a c\u00e1c c\u00f4ng ty con \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec g\u1eedi k\u00e8m theo danh s\u00e1ch c\u00f4ng ty con \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i k\u1ef9 thu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_b_1_3_22\"><\/a><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.2) H\u00ecnh th\u1ee9c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u1eedi <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00f4ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c cung c\u1ea5<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">p d\u1ecbch v\u1ee5 h\u00f3a <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u1ec3 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0m d\u1ecbch v\u1ee5 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf. C\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 t\u1ed5 ch\u1ee9c n\u00e0y g\u1eedi ti\u1ebfp \u0111\u1ebfn c\u01a1 quan thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. L\u01b0u tr\u1eef v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o \u0111\u1ea3m an to\u00e0n, an ninh h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_5_22\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. Ch\u1ea5p h\u00e0nh s\u1ef1 thanh tra, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><a name=\"muc_3_2\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1ee5c 3. H\u00d3A \u0110\u01a0N DO C\u01a0 QUAN THU\u1ebe \u0110\u1eb6T IN<\/span><\/h2>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_23\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 23. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u1ee5c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00e1c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">rung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 C\u1ee5c Thu\u1ebf) \u0111\u1eb7t in h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n cho<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">D<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">oanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d23\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t\u1ea1i <a name=\"tc_30\"><\/a>kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, <a class=\"clsBookmark\" name=\"cumtu_d23_1\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, kh\u00f4ng c\u00f3 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, kh\u00f4ng c\u00f3 h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, kh\u00f4ng c\u00f3 ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u1ec3 truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn ng\u01b0\u1eddi mua v\u00e0 \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"vertical-align: baseline; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d23_2\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian t\u1ed1i \u0111a 12 th\u00e1ng, \u0111\u1ed3ng th\u1eddi c\u01a1 quan thu\u1ebf <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 gi\u1ea3i ph\u00e1p chuy\u1ec3n <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ed5<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i d\u1ea7n sang \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Khi chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d23_3\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n) theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_31\"><\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<p style=\"vertical-align: baseline; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. D<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">oanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, <\/span><a class=\"clsBookmark\" name=\"cumtu_d23_4\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> trong th\u1eddi gian h\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ea5p m\u00e3 h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf g\u1eb7p s\u1ef1 c\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a name=\"tc_32\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<b> <\/b><\/span><\/p>\n<p style=\"vertical-align: baseline; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_24\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110i\u1ec1u 24. Quy \u0111\u1ecbnh v\u1ec1 b\u00e1n h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in<\/span><\/b><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kinh <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">(theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_dn_hdg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/\u0110N-H\u0110G Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00e8m theo <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ngh\u1ecb \u0111\u1ecbnh)<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u1eedi c\u01a1 quan thu\u1ebf khi mua h\u00f3a \u0111\u01a1n <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0 k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd sau: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n (ng\u01b0\u1eddi c\u00f3 t\u00ean trong \u0111\u01a1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ng\u01b0\u1edd<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i \u0111\u01b0\u1ee3c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee7y quy\u1ec1n b\u1eb1ng gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Doanh nghi\u1ec7p, t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, h\u1ed9, c\u00e1 nh\u00e2n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh doanh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> mua h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">(theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_ck_hdg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/CK-H\u0110G Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1ec1 \u0111\u1ecba ch\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd thu\u1ebf, th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd h\u1ee3p t\u00e1c x\u00e3<i> <\/i><\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Khi \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, h\u1ed9, c\u00e1 nh\u00e2n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kinh doanh <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ho\u1eb7c \u0111\u00f3ng d\u1ea5u: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean li\u00ean 2 c\u1ee7a m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi mang ra kh\u1ecfi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. C\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n cho <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">doanh nghi\u1ec7p, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh theo th\u00e1ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n cho <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">doanh nghi\u1ec7p, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u1ea7n \u0111\u1ea7u kh\u00f4ng qu\u00e1 m\u1ed9t quy\u1ec3n 50 s\u1ed1 cho m\u1ed7i lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a h\u1ebft th\u00e1ng \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft h\u00f3a \u0111\u01a1n mua l\u1ea7n \u0111\u1ea7u, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n l\u1ea7n ti\u1ebfp theo. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi c\u00e1c l\u1ea7n mua h\u00f3a \u0111\u01a1n sau, sau khi ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u00ecnh h\u00ecnh k\u00ea khai n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n trong \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n, c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft b\u00e1n h\u00f3a \u0111\u01a1n cho <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">doanh nghi\u1ec7p, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh trong ng\u00e0y. S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n cho <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">doanh nghi\u1ec7p, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a th\u00e1ng mua tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">D<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">oanh nghi\u1ec7p<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i d\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_33\"><\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n nh\u01b0ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo t\u1eebng l\u1ea7n ph\u00e1t sinh theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_34\"><\/a>kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_24\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 tr\u01b0\u1edbc khi b\u00e1n l\u1ea7n \u0111\u1ea7u C\u1ee5c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo<\/span> <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_02_ph_hdg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/PH-H\u0110G Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"khoan_3_24_name\"><\/a>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00ednh k\u00e8m h\u00f3a \u0111\u01a1n M\u1eabu tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">N\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m: <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00ean C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1&#8230; \u0111\u1ebfn s\u1ed1&#8230;)), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in); ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u00f3a \u0111\u01a1n m\u1eabu l\u00e0 b\u1ea3n in th\u1ec3 hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c tr\u00ean li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua lo\u1ea1i \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, c\u00f3 s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t d\u00e3y c\u00e1c ch\u1eef s\u1ed1 0 v\u00e0 in ho\u1eb7c \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c C\u1ee5c Thu\u1ebf trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c m\u1eabu h\u00f3a \u0111\u01a1n C\u1ee5c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. H\u00f3a \u0111\u01a1n gi\u1ea5y do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c b\u00e1n theo gi\u00e1 b\u1ea3o \u0111\u1ea3m b\u00f9 \u0111\u1eafp chi ph\u00ed th\u1ef1c t\u1ebf, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh v\u00e0 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n h\u00f3a \u0111\u01a1n theo nguy\u00ean t\u1eafc tr\u00ean, c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c thu th\u00eam b\u1ea5t k\u1ef3 kho\u1ea3n thu n\u00e0o ngo\u00e0i gi\u00e1 b\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft. T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c C\u1ee5c Thu\u1ebf b\u00e1n, c\u1ea5p c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_25\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 25. X\u1eed l\u00fd h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d25\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn ng\u01b0ng s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 thu\u1ebf ph\u1ea3i d\u1eebng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 th\u00f4ng b\u00e1o vi\u1ec7c h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp m\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d25_1\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f2n kinh doanh t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c t\u1ef1 \u00fd ng\u1eebng kinh doanh \u0111ang s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d25_2\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p thu\u1eadn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_35\"><\/a>\u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_26\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 26. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1eadp<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ch\u01b0a giao cho ng\u01b0\u1eddi mua, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t, ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean v\u00e0 l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua nh\u01b0ng ghi \u0111\u00fang m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 kh\u00f4ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n sai ph\u1ea3i h\u1ee7y b\u1ecf, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n thu h\u1ed3i c\u00e1c li\u00ean c\u1ee7a s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. Bi\u00ean b\u1ea3n thu h\u1ed3i h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c l\u00fd do thu h\u1ed3i h\u00f3a \u0111\u01a1n. Ng\u01b0\u1eddi b\u00e1n g\u1ea1ch ch\u00e9o c\u00e1c li\u00ean, l\u01b0u gi\u1eef s\u1ed1 h\u00f3a \u0111\u01a1n l\u1eadp sai v\u00e0 l\u1eadp l\u1ea1i h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 giao cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. H\u00f3a \u0111\u01a1n ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00f3a \u0111\u01a1n s\u1ed1, k\u00fd hi\u1ec7u. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh s\u1ed1 mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o. H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c hai b\u00ean l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t tr\u01b0\u1edbc khi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh th\u00ec c\u00e1c b\u00ean l\u1eadp bi\u00ean b\u1ea3n ghi r\u00f5 sai s\u00f3t sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_27\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 27. Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u1eb7t in mua c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d27\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n. Th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o do th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf), doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d27_1\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u00ec \u0111\u01a1n v\u1ecb ph\u1ea3i ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng ho\u1eb7c t\u1eeb ng\u00e0y t\u00ecm l\u1ea1i \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111\u00e3 m\u1ea5t.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng ti\u00eau h\u1ee7y m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d27_2\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d27_3\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i l\u1eadp b\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n ti\u00eau h\u1ee7y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n. H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c. <a class=\"clsBookmark\" name=\"cumtu_d27_4\"><\/a>H\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng khi ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) C\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n g\u1ed3m: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p <a class=\"clsBookmark\" name=\"cumtu_d27_5\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; B\u1ea3ng ki\u1ec3m k\u00ea h\u00f3a \u0111\u01a1n c\u1ea7n ti\u00eau h\u1ee7y ghi chi ti\u1ebft: <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y (t\u1eeb s\u1ed1&#8230; \u0111\u1ebfn s\u1ed1&#8230; ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 h\u00f3a \u0111\u01a1n n\u1ebfu s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n h\u1ee7y kh\u00f4ng li\u00ean t\u1ee5c);<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Bi\u00ean b\u1ea3n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n h\u1ee7y t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1, l\u00fd do h\u1ee7y, ng\u00e0y gi\u1edd h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p ti\u00eau h\u1ee7y <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_huy_hdg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/HUY-H\u0110G Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u1ed3 s\u01a1 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> doanh nghi\u1ec7p, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, <a class=\"clsBookmark\" name=\"cumtu_d27_6\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. Ri\u00eang Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u01a1 quan <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf \u0111\u1eb7t in \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ch\u01b0a b\u00e1n ho\u1eb7c ch\u01b0a c\u1ea5p nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh quy tr\u00ecnh ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n do C\u1ee5c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_28\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 28. X\u1eed l\u00fd m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/h3>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\">1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_bc21_hdg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\">M\u1eabu s\u1ed1 BC21\/H\u0110G Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\"> ban<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/h2>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u01b0\u1eddng h\u1ee3p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh nh\u01b0ng sau \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c \u0111\u00e3 l\u1eadp th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn s\u1ef1 vi\u1ec7c, trong bi\u00ean b\u1ea3n ghi r\u00f5 li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n ng\u01b0\u1eddi b\u00e1n h\u00e0ng khai, n\u1ed9p thu\u1ebf trong th\u00e1ng n\u00e0o, k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n v\u00e0 ng\u01b0\u1eddi b\u00e1n sao ch\u1ee5p li\u00ean 1 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u00fd x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean b\u1ea3n sao h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua. Ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea3n sao c\u00f3 k\u00fd x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi b\u00e1n k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng li\u00ean 2 h\u00f3a \u0111\u01a1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng h\u00f3a \u0111\u01a1n li\u00ean 2 \u0111\u00e3 s\u1eed d\u1ee5ng c\u00f3 li\u00ean quan \u0111\u1ebfn b\u00ean th\u1ee9 ba (v\u00ed d\u1ee5: b\u00ean th\u1ee9 ba l\u00e0 b\u00ean v\u1eadn chuy\u1ec3n h\u00e0ng ho\u1eb7c b\u00ean chuy\u1ec3n h\u00f3a \u0111\u01a1n) th\u00ec c\u0103n c\u1ee9 v\u00e0o vi\u1ec7c b\u00ean th\u1ee9 ba do ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua thu\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed ph\u1ea1t ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_29\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 29. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. H\u00e0ng qu\u00fd, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d29\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3 cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c n\u1ed9p theo <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">q<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">u\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_bc26_hdg_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 BC26\/H\u0110G Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d29_1\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ghi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (= 0), kh\u00f4ng c\u1ea7n g\u1eedi b\u1ea3ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u00e3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n k\u1ef3 tr\u01b0\u1edbc v\u1edbi s\u1ed1 t\u1ed3n b\u1eb1ng kh\u00f4ng (0), trong k\u1ef3 kh\u00f4ng mua h\u00f3a \u0111\u01a1n, kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">doanh nghi\u1ec7p, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kinh t\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, <a class=\"clsBookmark\" name=\"cumtu_d29_2\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d29_3\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3 khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu; giao, b\u00e1n, kho\u00e1n, cho thu\u00ea doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, <a class=\"clsBookmark\" name=\"cumtu_d29_4\"><\/a>h\u1ed9, c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u1ebfn \u0111\u1ecba b\u00e0n kh\u00e1c \u0111\u1ecba b\u00e0n c\u01a1 quan thu\u1ebf \u0111ang qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng trong k\u1ef3 v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-autospace: none; text-align: justify;\"><a class=\"clsBookmark\" name=\"chuong_3\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ch\u01b0\u01a1ng III<\/span><\/b><\/p>\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><a class=\"clsBookmark\" name=\"chuong_3_name\"><\/a><b><span style=\"font-size: 12.0pt; font-family: 'Arial',sans-serif;\">QUY \u0110\u1ecaNH \u0110\u1ed0I V\u1edaI CH\u1ee8NG T\u1eea<\/span><\/b><\/div>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><a class=\"clsBookmark\" name=\"muc_1_3\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">M\u1ee5c 1. QUY \u0110\u1ecaNH CHUNG<\/span><\/h2>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_30\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 30. Lo\u1ea1i ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_30\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Ch\u1ee9ng t\u1eeb trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Bi\u00ean lai g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.1) Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1; <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.2) Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed in s\u1eb5n m\u1ec7nh gi\u00e1;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.3) Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_2_30\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"tvpllink_gtkyhfrola_2\"><\/a>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf <a name=\"khoan_2_30_name\"><\/a>tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u00eau c\u1ea7u c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_31\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 31. Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1eddi \u0111i\u1ec3m thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, <span style=\"background: white;\">t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb, bi\u00ean lai giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p <\/span><\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">c\u00e1c kho\u1ea3n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_32\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 32. N\u1ed9i dung ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_32\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">a) T\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">b) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf);<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">d) Qu\u1ed1c t\u1ecbch (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam);<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">\u0111) Kho\u1ea3n thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb; s\u1ed1 thu nh\u1eadp c\u00f2n \u0111\u01b0\u1ee3c nh\u1eadn;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">e) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">g) H\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1eef k\u00fd s\u1ed1. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_2_32\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Bi\u00ean lai<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) T\u00ean lo\u1ea1i bi\u00ean lai: B<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed in s\u1eb5n m\u1ec7nh gi\u00e1; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai v\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai l\u00e0 c\u00e1c th\u00f4ng tin th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i bi\u00ean lai, s\u1ed1 li\u00ean bi\u00ean lai v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai (m\u1ed9t lo\u1ea1i bi\u00ean lai c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">K\u00fd hi\u1ec7u bi\u00ean lai l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e2n bi\u1ec7t bi\u00ean lai b\u1eb1ng h\u1ec7 th\u1ed1ng c\u00e1c ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t v\u00e0 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m in bi\u00ean lai \u0111\u1eb7t in. \u0110\u1ed1i v\u1edbi bi\u00ean lai t\u1ef1 in v\u00e0 bi\u00ean lai \u0111i\u1ec7n t\u1eed, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai ghi tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c n\u0103m bi\u00ean lai \u0111\u01b0\u1ee3c in ra.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) S\u1ed1 bi\u00ean lai l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. S\u1ed1 bi\u00ean lai \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1. \u0110\u1ed1i v\u1edbi bi\u00ean lai t\u1ef1 in, bi\u00ean lai \u0111\u1eb7t in th\u00ec s\u1ed1 bi\u00ean lai b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 0000001. \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec s\u1ed1 bi\u00ean lai \u0111i\u1ec7n t\u1eed b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01 th\u00e1ng 01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) Li\u00ean c\u1ee7a bi\u00ean lai (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in v\u00e0 t\u1ef1 in) l\u00e0 s\u1ed1 t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 bi\u00ean lai. M\u1ed7i s\u1ed1 bi\u00ean lai ph\u1ea3i c\u00f3 t\u1eeb 02 li\u00ean ho\u1eb7c 02 ph\u1ea7n tr\u1edf l\u00ean, trong \u0111\u00f3:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Li\u00ean (ph\u1ea7n) 1: l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Li\u00ean (ph\u1ea7n) 2: giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c li\u00ean t\u1eeb th\u1ee9 3 tr\u1edf \u0111i \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) T\u00ean lo\u1ea1i c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g) Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp bi\u00ean lai.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h) Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi thu ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i) T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in).<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_k_2_32\"><\/a><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">k) Bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea7n ghi th\u00eam b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n \u201c( )\u201d ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng n\u1ed9i dung ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ch\u1eef s\u1ed1 ghi tr\u00ean bi\u00ean lai l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean bi\u00ean lai l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u00f3 m\u1ee9c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00ec \u0111\u01b0\u1ee3c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam<b> <\/b>tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i <\/span><a class=\"clsBookmark_dc\" name=\"dc_3\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n 4 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 120\/2016\/N\u0110-CP<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ng\u00e0y 23<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00e1ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">8<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> n\u0103m <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <a name=\"tvpllink_rxblirivoi\"><\/a>Lu\u1eadt Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p khi <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu ph\u00ed, l\u1ec7 ph\u00ed, n\u1ebfu danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00ec \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">k\u00e8m theo bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u1ea3ng k\u00ea do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t\u1eebng lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">s\u1ed1&#8230; <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u00e0y&#8230; th\u00e1ng&#8230;. n\u0103m\u201d<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) xem x\u00e9t v\u00e0 c\u00f3 h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ngo\u00e0i c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c, k\u1ec3 c\u1ea3 t\u1ea1o lo-go, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai. C\u1ee1 ch\u1eef c\u1ee7a c\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n c\u1ee1 ch\u1eef c\u1ee7a c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_32\"><\/a><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. M\u1eabu hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i<\/span><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark_dc\" name=\"dc_4\"><\/a>kho\u1ea3n 10 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP <a class=\"clsBookmark\" name=\"khoan_3_32_name\"><\/a>ng\u00e0y 20 th\u00e1ng 01 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi <a name=\"cumtu_32\"><\/a>h\u00e0nh. <\/span><\/p>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><a class=\"clsBookmark\" name=\"muc_2_3\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1ee5c 2. QUY \u0110\u1ecaNH V\u1ec0 CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec<\/span><\/h2>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_33\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 33. \u0110\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_33\"><\/a><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark\" name=\"khoan_1_33_name\"><\/a>\u0110\u1ecbnh d\u1ea1ng bi\u00ean lai \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c lo\u1ea1i bi\u00ean lai quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_36\"><\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh d\u1ea1ng sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">a<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">)<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ecbnh d\u1ea1ng bi\u00ean lai \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ng\u00f4n ng\u1eef \u0111\u1ecbnh d\u1ea1ng v\u0103n b\u1ea3n XML (XML l\u00e0 ch\u1eef vi\u1ebft t\u1eaft c\u1ee7a c\u1ee5m t\u1eeb ti\u1ebfng Anh &#8220;eXtensible Markup Language&#8221; \u0111\u01b0\u1ee3c t\u1ea1o ra v\u1edbi m\u1ee5c \u0111\u00edch chia s\u1ebb d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin)<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">)<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0110\u1ecbnh d\u1ea1ng bi\u00ean lai \u0111i\u1ec7n t\u1eed g\u1ed3m<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> hai<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00e0nh ph\u1ea7n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">: <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00e0nh ph\u1ea7n <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">p<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u1ee5 bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111i\u1ec7n t\u1eed <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> li\u1ec7u ch\u1eef<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00fd s\u1ed1<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">)<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> T\u1ed5ng c\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng v\u00e0 c\u00f4ng b\u1ed1 t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00e0nh ph\u1ea7n <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">p<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u1ee5 bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111i\u1ec7n t\u1eed<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> li\u1ec7u ch\u1eef<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00fd s\u1ed1 v\u00e0 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cung c\u1ea5p c\u00f4ng c\u1ee5<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hi\u1ec3n th\u1ecb c\u00e1c n\u1ed9i dung c\u1ee7a <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_33\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark\" name=\"khoan_2_33_name\"><\/a>\u0110\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_37\"><\/a>\u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed t\u1ef1 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_38\"><\/a>kho\u1ea3n 1 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_33\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark\" name=\"khoan_3_33_name\"><\/a>Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, bi\u00ean lai \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c n\u1ed9i dung c\u1ee7a ch\u1ee9ng t\u1eeb \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 \u0111\u1ecdc \u0111\u01b0\u1ee3c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_34\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 34. \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5 ch\u1ee9c thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo <a name=\"tc_39\"><\/a>\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 30 th\u00ec th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng qua C\u1ed5ng th\u00f4ng tin<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">N\u1ed9i dung th\u00f4ng tin \u0111\u0103ng k\u00fd theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_dk_bl\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/\u0110K-BL Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">C\u00f4\u0309ng <\/span><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00f4ng tin \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfp nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c thu c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 g\u1eedi th\u00f4ng b\u00e1o theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_dkdt_5\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-TN\u0110K Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span lang=\"FR\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y sau khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u1ec3 x\u00e1c nh\u1eadn vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Trong th\u1eddi gian 1 ng\u00e0y l\u00e0m vi\u1ec7c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">k<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ec3 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111i\u1ec7n t\u1eed<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi Th\u00f4ng b\u00e1o \u0111<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u1ec7n t\u1eed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ib_ms_01_tb_dkdt_4\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/TB-\u0110K\u0110T Ph\u1ee5 l\u1ee5c IB<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> 1 \u0110i\u1ec1u n\u00e0y <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">trong tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7, kh\u00f4ng c\u00f3 sai s\u00f3t <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111i\u1ec7n t\u1eed <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ch\u1ea5p nh\u1eadn ho\u1eb7c c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_34\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ee7y nh\u1eefng bi\u00ean lai, ch\u1ee9ng t\u1eeb gi\u1ea5y c\u00f2n t\u1ed3n ch\u01b0a s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111i\u1ec7n t\u1eed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin v\u00e0 g\u1eedi l\u1ea1i c\u01a1 quan thu\u1ebf theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_dk_bl_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/\u0110K-BL Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a <a name=\"cumtu_34\"><\/a>T\u1ed5ng c\u1ee5c Thu\u1ebf. <\/span><\/p>\n<h2 style=\"margin-bottom: 6.0pt; page-break-after: auto; text-align: justify;\"><a name=\"muc_3_3\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1ee5c 3. QUY \u0110\u1ecaNH V\u1ec0 BI\u00caN LAI GI\u1ea4Y THEO H\u00ccNH TH\u1ee8C \u0110\u1eb6T IN, T\u1ef0 IN<\/span><\/h2>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"dieu_35\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110i\u1ec1u 35. Nguy\u00ean t\u1eafc t\u1ea1o bi\u00ean lai<\/span><\/b><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_35\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. C\u1ee5c Thu\u1ebf t\u1ea1o bi\u00ean lai theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1) \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed theo gi\u00e1 \u0111\u1ea3m b\u1ea3o b\u00f9 \u0111\u1eafp chi ph\u00ed in \u1ea5n, ph\u00e1t h\u00e0nh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in bi\u00ean lai, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n in theo quy \u0111\u1ecbnh \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_35\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 in bi\u00ean lai, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a)<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (m\u00e1y t\u00ednh, m\u00e1y in) \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c in <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0 l\u1eadp b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">khi <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed.<\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b)<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> L\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_lwmozzitmu_1\"><\/a>Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00f3 ph\u1ea7n m\u1ec1m <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ef1 in bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u c\u1ee7a <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai chuy\u1ec3n v\u00e0o ph\u1ea7n m\u1ec1m (ho\u1eb7c c\u01a1 s\u1edf d\u1eef li\u1ec7u) k\u1ebf <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">to\u00e1n \u0111\u1ec3 k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u1ec7 th\u1ed1ng t\u1ef1 in ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.1) Vi\u1ec7c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng. M\u1ed7i li\u00ean c\u1ee7a m\u1ed9t s\u1ed1 bi\u00ean lai ch\u1ec9 \u0111\u01b0\u1ee3c in ra m\u1ed9t l\u1ea7n, n\u1ebfu in ra t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i ph\u1ea3i th\u1ec3 hi\u1ec7n l\u00e0 b\u1ea3n sao (copy).<\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.2) Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng \u0111\u1ec3 in bi\u00ean lai ph\u1ea3i \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o m\u1eadt b\u1eb1ng vi\u1ec7c ph\u00e2n quy\u1ec1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng, ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c can thi\u1ec7p l\u00e0m thay \u0111\u1ed5i d\u1eef li\u1ec7u tr\u00ean \u1ee9ng d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed mua ph\u1ea7n m\u1ec1m c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in th\u00ec ph\u1ea3i l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c \u0111\u1ee7 ti\u00eau chu\u1ea9n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cung \u1ee9ng ph\u1ea7n m\u1ec1m theo quy <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ecbnh<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.3) Bi\u00ean lai t\u1ef1 in ch\u01b0a l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh theo ch\u1ebf \u0111\u1ed9 b\u1ea3o m\u1eadt th\u00f4ng tin.<\/span><\/p>\n<p style=\"text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b.4) Bi\u00ean lai t\u1ef1 in \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh theo ch\u1ebf \u0111\u1ed9 b\u1ea3o m\u1eadt th\u00f4ng tin v\u00e0 n\u1ed9i dung bi\u00ean lai ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 truy c\u1eadp, k\u1ebft xu\u1ea5t v\u00e0 in ra gi\u1ea5y khi c\u1ea7n tham chi\u1ebfu.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_36\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 36. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai \u0111\u1eb7t in, t\u1ef1 in<\/span><\/h3>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_1_36\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng bi\u00ean lai \u0111\u1eb7t in, t\u1ef1 in ph\u1ea3i l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai g\u1eedi c\u01a1 quan thu\u1ebf theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_2_36\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Ph\u00e1t h\u00e0nh bi\u00ean lai c\u1ee7a c\u01a1 quan Thu\u1ebf<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in tr\u01b0\u1edbc khi b\u00e1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c C\u1ee5c Thu\u1ebf trong c\u1ea3 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 tr\u01b0\u1edbc khi <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b\u00e1n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Khi ph\u00e1t h\u00e0nh bi\u00ean lai ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00f9ng s\u1ed1 bi\u00ean lai trong c\u00f9ng k\u00fd hi\u1ec7u.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a n\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ebfn C\u1ee5c Thu\u1ebf kh\u00e1c.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, C\u1ee5c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">n\u00eau tr\u00ean<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. N\u1ed9i dung T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u00f4ng b\u00e1o <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00e1t h\u00e0nh bi\u00ean lai g\u1ed3m:<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a)<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u00f4ng vi\u1ec7c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 thu <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b)<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed h<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">o\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n thu<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ph\u00ed, l\u1ec7 ph\u00ed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ho\u1eb7c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai thu<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ph\u00ed, l\u1ec7 ph\u00ed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c)<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c lo\u1ea1i bi\u00ean lai s\u1eed d\u1ee5ng (k\u00e8m theo <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai m\u1eabu). Bi\u00ean lai m\u1eabu l\u00e0 b\u1ea3n in th\u1ec3 hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c tr\u00ean li\u00ean (ph\u1ea7n) c\u1ee7a bi\u00ean lai (giao cho ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed), c\u00f3 s\u1ed1 bi\u00ean lai l\u00e0 d\u00e3y c\u00e1c ch\u1eef s\u1ed1 0, in ho\u1eb7c \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d tr\u00ean bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111)<b> <\/b>T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai (\u0111\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in); t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in bi\u00ean lai (\u0111\u1ed1i v\u1edbi bi\u00ean lai t\u1ef1 in)<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) Ng\u00e0y l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh; t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Khi thay \u0111\u1ed5i to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t trong c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung c\u1ee7a bi\u00ean lai (k\u1ec3 c\u1ea3 n\u1ed9i dung b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c), t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai th\u1ef1c hi\u1ec7n theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_ph_blg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/PH-BLG Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_4_36\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh bi\u00ean lai:<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0 <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">m\u1eabu<b> <\/b>ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t 05<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u1ed3m c\u1ea3 <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng t\u1ea1i <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c \u1ee7y nhi\u1ec7m thu ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Tr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed g\u1eedi \u0111\u1ebfn, c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed bi\u1ebft. T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi \u0111\u00fang quy \u0111\u1ecbnh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c)<b> <\/b>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed khi<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00e1t h\u00e0nh <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1eeb <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i, n\u1ebfu kh\u00f4ng <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 s\u1ef1 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thay \u0111\u1ed5i <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai \u0111\u00e3 th\u00f4ng b\u00e1o <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00e1t h\u00e0nh <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1edbi c\u01a1 quan <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf th\u00ec <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kh\u00f4ng ph\u1ea3i g\u1eedi k\u00e8m bi\u00ean lai m\u1eabu<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh<b> <\/b>nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f3 in s\u1eb5n t\u00ean,<b> <\/b>\u0111\u1ecba ch\u1ec9, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean,<b> <\/b>\u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_dcph_blg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/\u0110CPH-BLG Ph\u1ee5 l\u1ee5c IA<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, g\u1eedi b\u1ea3ng k\u00ea <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ch\u01b0a s\u1eed d\u1ee5ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_bk_blg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/BK-BLG Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng).<b> <\/b>N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 bi\u00ean lai \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n h<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee7y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> c\u00e1c s\u1ed1 bi\u00ean lai ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_37\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 37. Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp v\u00e0 \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai<\/span><\/h3>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. L\u1eadp bi\u00ean lai<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">N\u1ed9i dung tr\u00ean bi\u00ean lai ph\u1ea3i \u0111\u00fang v\u1edbi n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh; <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp theo th\u1ee9 t\u1ef1 li\u00ean t\u1ee5c t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">N\u1ed9i dung l\u1eadp tr\u00ean bi\u00ean lai ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t tr\u00ean c\u00e1c li\u00ean c\u00f3 c\u00f9ng m\u1ed9t s\u1ed1 bi\u00ean lai, n\u1ebfu<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ghi sai, h\u1ecfng th\u00ec ng\u01b0\u1eddi thu ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9 kh\u1ecfi cu\u1ed1ng ho\u1eb7c n\u1ebfu \u0111\u00e3 x\u00e9 th\u00ec ph\u1ea3i k\u00e8m theo t\u1edd bi\u00ean lai \u0111\u00e3 ghi sai, h\u1ecfng<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">; t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed khi l\u1eadp bi\u00ean lai ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed v\u00e0o g\u00f3c tr\u00ean, b\u00ean tr\u00e1i li\u00ean 2 c\u1ee7a bi\u00ean lai (li\u00ean giao cho ng\u01b0\u1eddi n\u1ed9p c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc).<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2.<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Bi\u00ean lai \u0111\u01b0\u1ee3c l\u1eadp theo \u0111\u00fang <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u01b0\u1edbng d\u1eabn <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1 \u0110i\u1ec1u <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">n\u00e0y l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p \u0111\u1ec3 thanh to\u00e1n, h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110i\u1ec1u <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">n\u00e0y th\u00ec kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb thanh to\u00e1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee6y nhi\u1ec7m l\u1eadp <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) T\u1ed5 ch\u1ee9c<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee7y nhi\u1ec7m<b> <\/b>cho b\u00ean th\u1ee9 ba l\u1eadp <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Vi\u1ec7c \u1ee7y nhi\u1ec7m gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i theo h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, \u0111\u1ed3ng th\u1eddi ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_un_blg\"><\/a>M\u1eabu s\u1ed1 02\/UN-BLG Ph\u1ee5 l\u1ee5c IA ban<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ch\u1eadm nh\u1ea5t l\u00e0 03 ng\u00e0y tr\u01b0\u1edbc khi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp bi\u00ean lai<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">N\u1ed9i dung v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai \u1ee7y nhi\u1ec7m (h\u00ecnh th\u1ee9c, lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai (t\u1eeb s\u1ed1&#8230; \u0111\u1ebfn s\u1ed1&#8230;); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c giao nh\u1eadn ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c c\u00e0i \u0111\u1eb7t bi\u00ean lai \u1ee7y nhi\u1ec7m (n\u1ebfu l\u00e0 bi\u00ean lai t\u1ef1 in); ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n bi\u00ean lai \u1ee7y nhi\u1ec7m;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c)<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o \u1ee7y nhi\u1ec7m c\u00f3 ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1 bi\u00ean lai \u1ee7y nhi\u1ec7m, m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m, th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m d\u1ef1a tr\u00ean v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m \u0111\u00e3 k\u00fd k\u1ebft, c\u00f3 t\u00ean, ch\u1eef k\u00fd, d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a \u0111\u1ea1i di\u1ec7n b\u00ean \u1ee7y nhi\u1ec7m cho b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m v\u00e0 g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1edbi c\u01a1 quan thu\u1ebf; \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft t\u1ea1i <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">n\u01a1i t\u1ed5 ch\u1ee9c thu ti\u1ec1n ph\u00ed l\u1ec7 ph\u00ed, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c nh\u1eadn \u1ee7y nhi\u1ec7m;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d)<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Bi\u00ean lai \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c l\u1eadp v\u1eabn ph\u1ea3i ghi t\u00ean c\u1ee7a <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ed5 ch\u1ee9c<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">(<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b\u00ean \u1ee7y nhi\u1ec7m) v\u00e0 \u0111\u00f3ng d\u1ea5u b\u00ean \u1ee7y nhi\u1ec7m ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a m\u1ed7i t\u1edd bi\u00ean lai (tr\u01b0\u1eddng h\u1ee3p bi\u00ean lai \u0111\u01b0\u1ee3c in t\u1eeb thi\u1ebft b\u1ecb in c\u1ee7a b\u00ean nh\u1eadn <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee7y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> nhi\u1ec7m th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u00f3ng d\u1ea5u c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m);<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c tr\u1ef1c ti\u1ebfp thu ph\u00ed ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m thu c\u00f9ng s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c bi\u00ean lai \u0111\u1eb7t in c\u00f3 c\u00f9ng k\u00fd hi\u1ec7u theo ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n chia cho t\u1eebng c\u01a1 s\u1edf trong to\u00e0n h\u1ec7 th\u1ed1ng th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i c\u00f3 s\u1ed5 theo d\u00f5i ph\u00e2n b\u1ed5 s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai cho t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, c\u01a1 s\u1edf nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i s\u1eed d\u1ee5ng bi\u00ean lai theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn trong ph\u1ea1m vi s\u1ed1 bi\u00ean lai \u0111\u01b0\u1ee3c ph\u00e2n chia<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c bi\u00ean lai \u1ee7y nhi\u1ec7m. B\u00ean \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o s\u1eed d\u1ee5ng bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (bao g\u1ed3m c\u1ea3 s\u1ed1 bi\u00ean lai c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng). B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai v\u1edbi c\u01a1 quan thu\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g)<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc h\u1ea1n \u1ee7y nhi\u1ec7m, hai b\u00ean ph\u1ea3i x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u01a1 quan <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf v\u00e0 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i thu<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ph\u00ed, l\u1ec7 ph\u00ed<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_38\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 38. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai \u0111\u1eb7t in, t\u1ef1 in<\/span><\/h3>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. H\u00e0ng qu\u00fd, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><strong><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; font-weight: normal;\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai theo qu\u00fd <\/span><\/strong><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd s\u1eed d\u1ee5ng bi\u00ean lai<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_2_38\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai g\u1ed3m c\u00e1c n\u1ed9i dung sau: T\u00ean \u0111\u01a1n v\u1ecb, m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3), \u0111\u1ecba ch\u1ec9; t\u00ean lo\u1ea1i bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai; s\u1ed1 t\u1ed3n \u0111\u1ea7u k\u1ef3, mua ph\u00e1t h\u00e0nh trong k\u1ef3; s\u1ed1 s\u1eed d\u1ee5ng, x\u00f3a b\u1ecf, m\u1ea5t, h\u1ee7y trong k\u1ef3; t\u1ed3n cu\u1ed1i k\u1ef3 g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng bi\u00ean lai, t\u1ea1i B\u00e1o c\u00e1o s\u1eed d\u1ee5ng bi\u00ean lai ghi s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai s\u1eed d\u1ee5ng b\u1eb1ng kh\u00f4ng (=0). Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai, \u0111\u00e3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai k\u1ef3 tr\u01b0\u1edbc v\u1edbi s\u1ed1 t\u1ed3n b\u1eb1ng kh\u00f4ng (0), trong k\u1ef3 kh\u00f4ng th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh bi\u00ean lai thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed, kh\u00f4ng s\u1eed d\u1ee5ng bi\u00ean lai th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba l\u1eadp bi\u00ean lai th\u00ec t\u1ed5 ch\u1ee9c thu<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ph\u00ed, l\u1ec7 ph\u00ed<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1eabn ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_bc26_bldt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 BC26\/BL\u0110T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ho\u1eb7c <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_bc26_blg\"><\/a>M\u1eabu s\u1ed1 BC26\/BLG Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. T\u1ed5 ch\u1ee9c thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng bi\u00ean lai khi gi\u1ea3i th\u1ec3, chia t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed.<i> <\/i><\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_39\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 39. Ti\u00eau h\u1ee7y bi\u00ean lai<\/span><\/h3>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211;<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Bi\u00ean lai \u0111\u1eb7t in b\u1ecb in sai, in tr\u00f9ng, in th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y tr\u01b0\u1edbc khi thanh l\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211;<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c lo\u1ea1i <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u00e3 l\u1eadp<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; T\u1ed5 ch\u1ee9c<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 bi\u00ean lai kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng ph\u1ea3i th\u1ef1c hi\u1ec7n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211;<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c lo\u1ea1i <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai ch\u01b0a l\u1eadp nh\u01b0ng l\u00e0 v\u1eadt ch\u1ee9ng c\u1ee7a c\u00e1c v\u1ee5 \u00e1n th\u00ec kh\u00f4ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y m\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Bi\u00ean lai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u00e3 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Ti\u00eau h\u1ee7y bi\u00ean lai t\u1ef1 in, bi\u00ean lai \u0111\u1eb7t in l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p \u0111\u1ed1t ch\u00e1y, c\u1eaft, x\u00e9 nh\u1ecf ho\u1eb7c h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y kh\u00e1c, \u0111\u1ea3m b\u1ea3o bi\u00ean lai \u0111\u00e3 ti\u00eau h\u1ee7y s\u1ebd kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean \u0111\u00f3.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Ti\u00eau h\u1ee7y bi\u00ean lai \u0111i\u1ec7n t\u1eed l\u00e0 bi\u1ec7n ph\u00e1p l\u00e0m cho bi\u00ean lai \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin, kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu \u0111\u1ebfn th\u00f4ng tin ch\u1ee9a trong bi\u00ean lai \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Bi\u00ean lai \u0111i\u1ec7n t\u1eed \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a <a name=\"tvpllink_lwmozzitmu_2\"><\/a>Lu\u1eadt K\u1ebf to\u00e1n n\u1ebfu kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y. Vi\u1ec7c ti\u00eau h\u1ee7y bi\u00ean lai \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a c\u00e1c bi\u00ean lai \u0111i\u1ec7n t\u1eed ch\u01b0a h\u1ee7y v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_3_39\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y bi\u00ean lai<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u1eddi h\u1ea1n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o v\u1edbi <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o bi\u00ean lai h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i ti\u00eau h\u1ee7y bi\u00ean lai v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf bao g\u1ed3m n\u1ed9i dung sau: t\u00ean c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3); \u0111\u1ecba ch\u1ec9; ph\u01b0\u01a1ng ph\u00e1p h\u1ee7y bi\u00ean lai; v\u00e0o h\u1ed3i m\u1ea5y gi\u1edd, ng\u00e0y, th\u00e1ng, n\u0103m h\u1ee7y; t\u00ean lo\u1ea1i bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai; k\u00fd hi\u1ec7u bi\u00ean lai; t\u1eeb s\u1ed1; \u0111\u1ebfn s\u1ed1; s\u1ed1 l\u01b0\u1ee3ng. Th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y bi\u00ean lai ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) T\u1ed5 ch\u1ee9c<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ph\u00ed, l\u1ec7 ph\u00ed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ph\u1ea3i l\u1eadp B\u1ea3ng ki\u1ec3m k\u00ea <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">i\u00ean lai c\u1ea7n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y. B\u1ea3ng ki\u1ec3m k\u00ea bi\u00ean lai c\u1ea7n h\u1ee7y ph\u1ea3i \u0111\u01b0\u1ee3c ghi chi ti\u1ebft c\u00e1c n\u1ed9i dung g\u1ed3m: t\u00ean bi\u00ean lai, k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y (t\u1eeb s\u1ed1&#8230; \u0111\u1ebfn s\u1ed1&#8230; ho\u1eb7c k\u00ea chi ti\u1ebft t\u1eebng s\u1ed1 bi\u00ean lai n\u1ebfu s\u1ed1 bi\u00ean lai c\u1ea7n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee7y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> kh\u00f4ng li\u00ean t\u1ee5c).<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) T\u1ed5 ch\u1ee9c thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ea3i th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y bi\u00ean lai. H\u1ed9i \u0111\u1ed3ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y bi\u00ean lai ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n l\u00e3nh \u0111\u1ea1o, \u0111\u1ea1i di\u1ec7n b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c thu c\u00e1c kho\u1ea3n thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. <\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) C\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y bi\u00ean lai ph\u1ea3i k\u00fd v\u00e0o bi\u00ean b\u1ea3n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y bi\u00ean lai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt n\u1ebfu c\u00f3 sai s\u00f3t.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) H\u1ed3 s\u01a1 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y bi\u00ean lai g\u1ed3m: Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai; b\u1ea3ng ki\u1ec3m k\u00ea bi\u00ean lai c\u1ea7n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y; bi\u00ean b\u1ea3n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai; th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u1ed3 s\u01a1 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ri\u00eang Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_02_huy_blg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 02\/HUY-BLG Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u, m\u1ed9t b\u1ea3n g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai. Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai ph\u1ea3i c\u00f3 n\u1ed9i dung: lo\u1ea1i, k\u00fd hi\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng bi\u00ean lai <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7y t\u1eeb s\u1ed1<\/span> <span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ebfn s\u1ed1, l\u00fd do <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y, ng\u00e0y gi\u1edd <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y, ph\u01b0\u01a1ng ph\u00e1p <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ch\u01b0a b\u00e1n nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn quy tr\u00ecnh<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ti\u00eau<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u1ee7y bi\u00ean lai do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_40\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 40. X\u1eed l\u00fd bi\u00ean lai \u0111\u1eb7t in, t\u1ef1 in trong tr\u01b0\u1eddng h\u1ee3p m\u1ea5t, ch\u00e1y, h\u1ecfng<\/span><\/h3>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"khoan_1_40\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. T\u1ed5 ch\u1ee9c thu c\u00e1c kho\u1ea3n ph\u00ed l\u1ec7 ph\u00ed n\u1ebfu ph\u00e1t hi\u1ec7n m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai \u0111\u00e3 l\u1eadp ho\u1eb7c ch\u01b0a l\u1eadp ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng v\u00e0 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi n\u1ed9i dung nh\u01b0 sau: t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai; m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9; c\u0103n c\u1ee9 bi\u00ean b\u1ea3n m\u1ea5t, ch\u00e1y, h\u1ecfng; t\u00ean lo\u1ea1i bi\u00ean lai; k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai; k\u00fd hi\u1ec7u bi\u00ean lai; t\u1eeb s\u1ed1; \u0111\u1ebfn s\u1ed1; s\u1ed1 l\u01b0\u1ee3ng; li\u00ean bi\u00ean lai ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng (ng\u00e0y th\u1ee9 05) tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 ng\u00e0y ti\u1ebfp theo c\u1ee7a ng\u00e0y ngh\u1ec9 \u0111\u00f3.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai th\u1ef1c hi\u1ec7n theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_bc21_blg\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 BC21\/BLG Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"background: white; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u00e0m m\u1ea5t, ch\u00e1y, h\u1ecfng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ch\u1ee9ng t\u1eeb, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">bi\u00ean lai th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3n ch\u1ee5p li\u00ean l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> thu\u1ebf,<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">tr\u00ean \u0111\u00f3 c\u00f3 x\u00e1c nh\u1eadn, \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed k\u00e8m theo bi\u00ean b\u1ea3n v\u1ec1 vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb thanh to\u00e1n, quy\u1ebft to\u00e1n t\u00e0i ch\u00ednh. T\u1ed5 ch\u1ee9c thu <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u00ed, l\u1ec7 ph\u00ed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">v\u00e0 ng\u01b0\u1eddi n\u1ed9p ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c m\u1ea5t, ch\u00e1y, h\u1ecfng bi\u00ean lai.<\/span><\/p>\n<h1 style=\"margin-bottom: 6.0pt; line-height: normal; page-break-after: auto; text-align: left;\"><a name=\"chuong_4\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ch\u01b0\u01a1ng IV<\/span><\/h1>\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><a name=\"chuong_4_name\"><\/a><b><span style=\"font-size: 12.0pt; font-family: 'Arial',sans-serif;\">X\u00c2Y D\u1ef0NG, TRA C\u1ee8U TH\u00d4NG TIN H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/span><\/b><\/div>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"muc_1_4\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1ee5c 1. X\u00c2Y D\u1ef0NG TH\u00d4NG TIN H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/span><\/b><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_41\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 41. Nguy\u00ean t\u1eafc chung<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 qu\u1ea3n l\u00fd th\u1ed1ng nh\u1ea5t t\u1eeb trung \u01b0\u01a1ng \u0111\u1ebfn \u0111\u1ecba ph\u01b0\u01a1ng; tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. C\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u1ee5c v\u1ee5 k\u1ecbp th\u1eddi cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, qu\u1ea3n l\u00fd kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc; \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i; b\u1ea3o \u0111\u1ea3m t\u00ednh an to\u00e0n, b\u1ea3o m\u1eadt v\u00e0 an ninh qu\u1ed1c gia.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. C\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c thu th\u1eadp, c\u1eadp nh\u1eadt, duy tr\u00ec, khai th\u00e1c v\u00e0 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean; \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 kh\u00e1ch quan.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Vi\u1ec7c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, khai th\u00e1c s\u1eed d\u1ee5ng, c\u1eadp nh\u1eadt c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, khoa h\u1ecdc, kh\u00e1ch quan, k\u1ecbp th\u1eddi.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. C\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 k\u1ebft n\u1ed1i, chia s\u1ebb tr\u00ean m\u00f4i tr\u01b0\u1eddng \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, khai th\u00e1c, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u thu\u1eadn ti\u1ec7n, hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6. Vi\u1ec7c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <span lang=\"VI\">ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang m\u1ee5c \u0111\u00edch, tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">7. <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span> <span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i, trao \u0111\u1ed5i v\u1edbi h\u1ec7 th\u1ed1ng th\u00f4ng tin, c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u00e1c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ed9, ng\u00e0nh, \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 li\u00ean quan. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_42\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 42. X\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">H\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed bao g\u1ed3m t\u1eadp h\u1ee3p thi\u1ebft b\u1ecb t\u00ednh to\u00e1n (m\u00e1y ch\u1ee7, m\u00e1y tr\u1ea1m), h\u1ec7 th\u1ed1ng \u0111\u01b0\u1eddng truy\u1ec1n, thi\u1ebft b\u1ecb k\u1ebft n\u1ed1i m\u1ea1ng, thi\u1ebft b\u1ecb (ho\u1eb7c ph\u1ea7n m\u1ec1m) an ninh an to\u00e0n m\u1ea1ng v\u00e0 c\u01a1 s\u1edf d\u1eef li\u1ec7u, thi\u1ebft b\u1ecb l\u01b0u tr\u1eef, thi\u1ebft b\u1ecb ngo\u1ea1i vi v\u00e0 thi\u1ebft b\u1ecb ph\u1ee5 tr\u1ee3, m\u1ea1ng n\u1ed9i b\u1ed9.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed g\u1ed3m: h\u1ec7 \u0111i\u1ec1u h\u00e0nh, h\u1ec7 qu\u1ea3n tr\u1ecb c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_43\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 43. X\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. X\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) C\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u00e0 t\u1eadp h\u1ee3p c\u00e1c d\u1eef li\u1ec7u th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp, t\u1ed5 ch\u1ee9c \u0111\u1ec3 truy c\u1eadp, khai th\u00e1c, qu\u1ea3n l\u00fd v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng qua ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) C\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf, Kho B\u1ea1c Nh\u00e0 n\u01b0\u1edbc ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi khung ki\u1ebfn tr\u00fac Ch\u00ednh ph\u1ee7 \u0111i\u1ec7n t\u1eed Vi\u1ec7t Nam v\u00e0 bao g\u1ed3m c\u00e1c th\u00e0nh ph\u1ea7n n\u1ed9i dung: \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u00f4ng tin; th\u00f4ng b\u00e1o h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; th\u00f4ng tin v\u00ea\u0300 ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 ng\u01b0\u01a1\u0300i b\u00e1n co\u0301 tra\u0301ch nhi\u00ea\u0323m g\u01b0\u0309i cho c\u01a1 quan thu\u00ea\u0301, th\u00f4ng tin v\u1ec1 ch\u1ee9ng t\u1eeb g\u1eedi c\u01a1 quan thu\u1ebf; th\u00f4ng tin khai thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u0301a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Thu nh\u1eadp, c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c thu th\u1eadp d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin m\u00e0 ng\u01b0\u01a1\u0300i b\u00e1n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng co\u0301 tra\u0301ch nhi\u00ea\u0323m g\u01b0\u0309i cho c\u01a1 quan thu\u00ea\u0301, th\u00f4ng tin t\u1eeb c\u00e1c c\u01a1 quan kh\u00e1c g\u1eedi \u0111\u1ebfn c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, th\u00f4ng tin thu \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. X\u1eed l\u00fd <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, ch\u1ee9ng t\u1eeb<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u1eed l\u00fd th\u00f4ng tin, d\u1eef li\u1ec7u tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p v\u00e0 l\u01b0u tr\u1eef v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u00fd, th\u1ed1ng nh\u1ea5t. N\u1ed9i dung x\u1eed l\u00fd th\u00f4ng tin, d\u1eef li\u1ec7u g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, quy tr\u00ecnh trong vi\u1ec7c thu th\u1eadp th\u00f4ng tin, d\u1eef li\u1ec7u;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Ki\u1ec3m tra, \u0111\u00e1nh gi\u00e1 v\u1ec1 c\u01a1 s\u1edf ph\u00e1p l\u00fd, m\u1ee9c \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin, d\u1eef li\u1ec7u;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) T\u1ed5ng h\u1ee3p, s\u1eafp x\u1ebfp, ph\u00e2n lo\u1ea1i th\u00f4ng tin, d\u1eef li\u1ec7u ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung quy \u0111\u1ecbnh;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) \u0110\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt t\u1eeb c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u chuy\u00ean ng\u00e0nh \u0111\u00f3 c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin, d\u1eef li\u1ec7u.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; background: white; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Q<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">u\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">,<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ch\u1ee9ng t\u1eeb<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T\u1ed5ng c\u1ee5c Thu\u1ebf <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u00f3 tr\u00e1ch nhi\u1ec7m<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh sau: <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) X\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh v\u00e0 khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 c\u00f4ng v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed n\u1ebfu c\u1ea7n thi\u1ebft;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) T\u00edch h\u1ee3p k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra v\u00e0 c\u00e1c d\u1eef li\u1ec7u, th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do c\u00e1c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ed9, ng\u00e0nh, c\u01a1 quan c\u00f3 li\u00ean quan cung c\u1ea5p;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) H\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra, gi\u00e1m s\u00e1t vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 khai th\u00e1c h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb t\u1ea1i c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) X\u00e2y d\u1ef1ng v\u00e0 ban h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n quy\u1ec1n truy c\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; qu\u1ea3n l\u00fd vi\u1ec7c k\u1ebft n\u1ed1i, chia s\u1ebb v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u00e1c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ed9, ng\u00e0nh, c\u01a1 quan <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">rung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) Ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan x\u00e2y d\u1ef1ng c\u00e1c ph\u1ea7n m\u1ec1m trong h\u1ec7 th\u1ed1ng th\u00f4ng tin h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h1 style=\"margin-bottom: 6.0pt; line-height: normal; page-break-after: auto; text-align: left;\"><a name=\"muc_2_4\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1ee5c 2. TRA C\u1ee8U, CUNG C\u1ea4P, S\u1eec D\u1ee4NG TH\u00d4NG TIN H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/span><\/h1>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_44\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 44. Nguy\u00ean t\u1eafc tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, th\u1ee7 t\u1ee5c thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c; ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span style=\"font-size: 10.0pt; color: black; font-weight: normal;\">2<\/span><span style=\"font-size: 10.0pt; color: black; font-weight: normal;\">. Vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi v\u00e0 \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. Vi\u1ec7c s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c cung c\u1ea5p ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang m\u1ee5c \u0111\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin; \u0111\u1ed3ng th\u1eddi ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec1 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_45\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 45. Tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Khi ki\u1ec3m tra h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 tra c\u1ee9u th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, kh\u00f4ng y\u00eau c\u1ea7u cung c\u1ea5p h\u00f3a \u0111\u01a1n gi\u1ea5y. C\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng c\u00e1c thi\u1ebft b\u1ecb \u0111\u1ec3 truy c\u1eadp tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng do s\u1ef1 c\u1ed1, thi\u00ean tai g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c truy c\u1eadp m\u1ea1ng Internet d\u1eabn \u0111\u1ebfn kh\u00f4ng tra c\u1ee9u \u0111\u01b0\u1ee3c d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u00ec c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111ang th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c hi\u1ec7n tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u00ecnh th\u1ee9c nh\u1eafn tin.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_46\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 46. \u0110\u1ed1i t\u01b0\u1ee3ng cung c\u1ea5p th\u00f4ng tin, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. T\u1ed5ng c\u1ee5c Thu\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ea5p Trung \u01b0\u01a1ng. C\u1ee5c Thu\u1ebf, Chi c\u1ee5c Thu\u1ebf cung c\u1ea5p th\u00f4ng tin \u0111\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd \u0111\u1ed3ng c\u1ea5p. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_46\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. C\u00e1c b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, th\u1ee7 t\u1ee5c thanh to\u00e1n qua ng\u00e2n h\u00e0ng<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) C\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">) C\u00e1c t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng th\u00f4ng tin ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_47\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 47. H\u00ecnh th\u1ee9c khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 truy c\u1eadp v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed cu\u0309a T\u00f4\u0309ng cu\u0323c Thu\u00ea\u0301 \u0111\u1ec3 tra c\u1ee9u <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> theo c\u00e1c n\u1ed9i dung th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_2_47\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 k\u00fd quy ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ec1n truy c\u1eadp, k\u1ebft n\u1ed1i, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) \u00c1p d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Th\u1ef1c hi\u1ec7n vi\u1ec7c m\u00e3 h\u00f3a \u0111\u01b0\u1eddng truy\u1ec1n;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u1ea3m b\u1ea3o an to\u00e0n th\u00f4ng tin theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) Tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1, g\u1ed3m: Ch\u1ec9 ti\u00eau th\u00f4ng tin, \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u, ph\u01b0\u01a1ng th\u1ee9c k\u1ebft n\u1ed1i, t\u1ea7n su\u1ea5t trao \u0111\u1ed5i th\u00f4ng tin.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin n\u00eau t\u1ea1i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> 2 \u0110i\u1ec1u n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u00e2n c\u00f4ng \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd) v\u00e0 th\u00f4ng b\u00e1o cho T\u1ed5ng c\u1ee5c Thu\u1ebf b\u1eb1ng v\u0103n b\u1ea3n. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_48\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 48. C\u00f4ng b\u1ed1, tra c\u01b0\u0301u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. N\u1ed9i dung th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">l\u00e0 c\u00e1c n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_40\"><\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y va\u0300 ti\u0300nh tra\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cung c\u1ea5p d\u01b0\u1edbi d\u1ea1ng v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed v\u00e0 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u00fd b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d\u01b0\u1edbi d\u1ea1ng tin nh\u1eafn do T\u1ed5ng c\u1ee5c Thu\u1ebf cung c\u1ea5p <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cho b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">th\u00f4ng qua s<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ed1 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111i\u1ec7n tho\u1ea1i \u0111<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u01b0<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ee3c c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> t\u1ea1i v\u0103n b\u1ea3n g\u1eedi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Vi\u1ec7c hi\u1ec3n th\u1ecb th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i theo th\u1ee9 t\u1ef1 c\u00e1c n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_41\"><\/a>\u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_49\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 49. \u0110\u0103ng k\u00fd, b\u1ed5 sung, ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. \u0110\u0103ng k\u00fd m\u1edbi, b\u1ed5 sung n\u1ed9i dung cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) \u0110\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin g\u1eedi 01 b\u1ea3n ch\u00ednh v\u0103n b\u1ea3n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung n\u1ed9i dung cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ii_ms_01_cctt_dk\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/CCTT-\u0110K Ph\u1ee5 l\u1ee5c II<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> b) Trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung n\u1ed9i dung cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ii_ms_01_cctt_nt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/CCTT-NT Ph\u1ee5 l\u1ee5c II<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c n\u1ed9i dung th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th\u00ec ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd m\u1edbi, b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng, thu h\u1ed3i t\u00e0i kho\u1ea3n truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span> <span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">(sau \u0111\u00e2y g\u1ecdi l\u00e0 t\u00e0i kho\u1ea3n):<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) \u0110\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin g\u1eedi 01 b\u1ea3n ch\u00ednh v\u0103n b\u1ea3n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c thu h\u1ed3i t\u00e0i kho\u1ea3n theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ii_ms_01_cctt_dk_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/CCTT-\u0110K Ph\u1ee5 l\u1ee5c II<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea5p t\u00e0i kho\u1ea3n m\u1edbi ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i kho\u1ea3n ho\u1eb7c thu h\u1ed3i t\u00e0i kho\u1ea3n v\u00e0 th\u00f4ng b\u00e1o cho b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n ho\u1eb7c kh\u00f4ng b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i kho\u1ea3n ph\u1ea3i n\u00eau r\u00f5 l\u00fd do.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c t\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd m\u1edbi c\u1ea5p cho t\u1eebng c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c g\u1eedi tin nh\u1eafn t\u1eeb c\u00e1c \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd m\u1edbi v\u00e0 b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng l\u00e0 24 th\u00e1ng ho\u1eb7c do b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb nh\u01b0ng kh\u00f4ng qu\u00e1 24 th\u00e1ng t\u00ednh t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng 30 ng\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng. Vi\u1ec7c th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c tin nh\u1eafn t\u1eeb c\u00e1c \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. \u0110\u0103ng k\u00fd m\u1edbi, b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng, thu h\u1ed3i hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c nh\u1eafn tin c\u1ee7a s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) \u0110\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a c\u01a1 quan ki\u1ec3m tra g\u1eedi 01 b\u1ea3n ch\u00ednh v\u0103n b\u1ea3n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c thu h\u1ed3i hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c nh\u1eafn tin c\u1ee7a s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ii_ms_01_cctt_nt_1\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/CCTT-NT Ph\u1ee5 l\u1ee5c II<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ho\u1eb7c thu h\u1ed3i hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c nh\u1eafn tin c\u1ee7a s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a c\u01a1 quan ki\u1ec3m tra b\u1eb1ng v\u0103n b\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ph\u1ea3i n\u00eau r\u00f5 l\u00fd do<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c nh\u1eafn tin c\u1ee7a s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd m\u1edbi v\u00e0 b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng l\u00e0 24 th\u00e1ng ho\u1eb7c do b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb nh\u01b0ng kh\u00f4ng qu\u00e1 24 th\u00e1ng t\u00ednh t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf g\u1eedi v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qua\u0309 \u0111\u0103ng k\u00fd m\u1edbi ho\u1eb7c b\u1ed5 sung th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng 30 ng\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ebft th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng. Vi\u1ec7c th\u00f4ng b\u00e1o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c tin nh\u1eafn t\u1eeb c\u00e1c \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. \u0110\u0103ng k\u00fd k\u1ebft n\u1ed1i, d\u1eebng k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111\u1ec3 s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) \u0110\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin g\u1eedi 01 b\u1ea3n ch\u00ednh v\u0103n b\u1ea3n \u0111\u1ebfn T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb k\u1ebft n\u1ed1i ho\u1eb7c d\u1eebng k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ii_ms_01_cctt_kn\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 01\/CCTT-KN Ph\u1ee5 l\u1ee5c II<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u1ec1 ngh\u1ecb c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u1ec1 ngh\u1ecb ph\u1ea3i n\u00eau r\u00f5 l\u00fd do;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng: Trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi th\u00f4ng b\u00e1o, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1eed \u0111o\u00e0n kh\u1ea3o s\u00e1t \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t tri\u1ec3n khai h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u1ec3 ki\u1ec3m tra vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n kh\u1ea3o s\u00e1t x\u00e1c nh\u1eadn h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u th\u00ec trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 vi\u1ec7c \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u1ebft n\u1ed1i v\u00e0 ph\u1ed1i h\u1ee3p ti\u1ebfn h\u00e0nh k\u1ebft n\u1ed1i c\u00e1c h\u1ec7 th\u1ed1ng \u0111\u1ec3 cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p bi\u00ean b\u1ea3n k\u1ebft lu\u1eadn c\u1ee7a \u0111o\u00e0n kh\u1ea3o s\u00e1t x\u00e1c nh\u1eadn h\u1ec7 th\u1ed1ng th\u00f4ng tin c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u th\u00ec trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 10 ng\u00e0y l\u00e0m vi\u1ec7c, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn d\u1eebng k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng: k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi th\u00f4ng b\u00e1o, T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ed1i h\u1ee3p v\u1edbi b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin ti\u1ebfn h\u00e0nh d\u1eebng k\u1ebft n\u1ed1i c\u00e1c h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_50\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 50. Ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_50\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c thu h\u1ed3i t\u00e0i kho\u1ea3n truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c thu h\u1ed3i hi\u1ec7u l\u1ef1c s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c nh\u1eafn tin c\u1ee7a s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Khi c\u00f3 \u0111\u1ec1 ngh\u1ecb t\u1eeb \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng \u0111\u00e3 h\u1ebft;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) T\u00e0i kho\u1ea3n truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c s\u1ed1 \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c tra c\u1ee9u th\u00f4ng tin trong th\u1eddi gian 06 th\u00e1ng li\u00ean tu\u0323c;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) Ph\u00e1t hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin, kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_2_50\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c d\u1eebng k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin v\u1edbi C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Khi c\u00f3 \u0111\u1ec1 ngh\u1ecb t\u1eeb \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Ph\u00e1t hi\u1ec7n tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin, kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_50\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin c\u00f3 \u0111\u1ec1 ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n), T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho \u0111\u1ea7u m\u1ed1i \u0111\u0103ng k\u00fd c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin v\u1ec1 vi\u1ec7c ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, n\u00eau r\u00f5 l\u00fd do c\u1ee7a vi\u1ec7c ch\u1ea5m d\u1ee9t s\u1eed d\u1ee5ng.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_51\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 51. Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><span lang=\"NL\" style=\"font-size: 10.0pt; color: black; font-weight: normal;\">Trong th\u1eddi gian kh\u00f4ng qu\u00e1 05 ph\u00fat k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed ph\u1ea3n h\u1ed3i cho b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin:<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Th\u00f4ng b\u00e1o l\u00fd do trong tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1 ho\u1eb7c kh\u00f4ng c\u00f3 th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Tr\u01b0\u1eddng h\u1ee3p y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin v\u1edbi s\u1ed1 li\u1ec7u l\u1edbn th\u00ec th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_52\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 52. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. X\u00e2y d\u1ef1ng, tri\u1ec3n khai, qu\u1ea3n l\u00fd v\u1eadn h\u00e0nh C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) B\u1ea3o \u0111\u1ea3m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n truy c\u1eadp thu\u1eadn ti\u1ec7n; c\u00f3 c\u00f4ng c\u1ee5 t\u00ecm ki\u1ebfm th\u00f4ng tin, d\u1eef li\u1ec7u d\u1ec5 s\u1eed d\u1ee5ng v\u00e0 cho k\u1ebft qu\u1ea3 \u0111\u00fang n\u1ed9i dung c\u1ea7n t\u00ecm ki\u1ebfm;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) B\u1ea3o \u0111\u1ea3m khu\u00f4n d\u1ea1ng th\u00f4ng tin, d\u1eef li\u1ec7u theo ti\u00eau chu\u1ea9n, quy chu\u1ea9n k\u1ef9 thu\u1eadt quy \u0111\u1ecbnh \u0111\u1ec3 d\u1ec5 d\u00e0ng t\u1ea3i xu\u1ed1ng, hi\u1ec3n th\u1ecb nhanh ch\u00f3ng v\u00e0 in \u1ea5n b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed ph\u1ed5 bi\u1ebfn<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, \u1ed5n \u0111\u1ecbnh, \u0111\u1ea3m b\u1ea3o an to\u00e0n th\u00f4ng tin;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) Ch\u1ee7 tr\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng, h\u1ed7 tr\u1ee3 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Qu\u1ea3n l\u00fd vi\u1ec7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_52\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Tri\u1ec3n khai, c\u00f4ng b\u1ed1 \u0111\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i ph\u1ee5c v\u1ee5 vi\u1ec7c cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_4_52\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. X\u00e2y d\u1ef1ng, c\u00f4ng b\u1ed1 c\u00e1c y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_5_52\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ng\u1eebng cung c\u1ea5p th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u00e1c b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin. N\u1ed9i dung th\u00f4ng b\u00e1o ph\u1ea3i n\u00eau r\u00f5 kho\u1ea3ng th\u1eddi gian d\u1ef1 ki\u1ebfn ph\u1ee5c h\u1ed3i c\u00e1c ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p th\u00f4ng tin.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_53\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 53. Tr\u00e1ch nhi\u1ec7m c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_1_53\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. S\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00fang m\u1ee5c \u0111\u00edch, ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a b\u00ean s\u1eed d\u1ee5ng th\u00f4ng tin, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Trang b\u1ecb \u0111\u1ea7y \u0111\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n, trang thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n vi\u1ec7c tra c\u1ee9u, k\u1ebft n\u1ed1i, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p quy\u1ec1n truy c\u1eadp, khai th\u00e1c, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_4_53\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. Qu\u1ea3n l\u00fd, b\u1ea3o m\u1eadt th\u00f4ng tin t\u00e0i kho\u1ea3n truy c\u1eadp C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i nh\u1eadn tin nh\u1eafn tra c\u1ee9u th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1ea5p.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_5_53\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. \u0110\u1ea3m b\u1ea3o vi\u1ec7c x\u00e2y d\u1ef1ng, tri\u1ec3n khai, v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_54\"><\/a><span lang=\"NL\" style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 54. Kinh ph\u00ed th\u1ef1c hi\u1ec7n<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Kinh ph\u00ed th\u1ef1c hi\u1ec7n vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Quy ch\u1ebf n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u01a1 s\u1edf d\u1ef1 to\u00e1n kinh ph\u00ed h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t cho c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h1 style=\"margin-bottom: 6.0pt; line-height: normal; page-break-after: auto; text-align: left;\"><a class=\"clsBookmark\" name=\"chuong_5\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ch\u01b0\u01a1ng V<\/span><\/h1>\n<h1 style=\"margin-bottom: 6.0pt; line-height: normal; page-break-after: auto; text-align: justify;\"><a class=\"clsBookmark\" name=\"chuong_5_name\"><\/a><span style=\"font-size: 12.0pt; font-family: 'Arial',sans-serif; color: black;\">QUY\u1ec0N, NGH\u0128A V\u1ee4, TR\u00c1CH NHI\u1ec6M C\u1ee6A C\u00c1C T\u1ed4 CH\u1ee8C, C\u00c1 NH\u00c2N TRONG QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N, CH\u1ee8NG T\u1eea<\/span><\/h1>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_55\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 55. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 quy\u1ec1n:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) T\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a class=\"clsBookmark_dc\" name=\"dc_5\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i <\/span><a class=\"clsBookmark_dc\" name=\"dc_6\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">kho\u1ea3n 1, 3, 4 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_42\"><\/a>\u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) Khi\u1ebfu ki\u1ec7n c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi x\u00e2m ph\u1ea1m c\u00e1c quy\u1ec1n t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 ngh\u0129a v\u1ee5:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) L\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Qu\u1ea3n l\u00fd c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) \u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo <a name=\"tc_43\"><\/a>\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_44\"><\/a>\u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">d) C\u00f4ng khai c\u00e1ch th\u1ee9c tra c\u1ee9u, nh\u1eadn file g\u1ed1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n t\u1edbi ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111) B\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp trong tr\u01b0\u1eddng h\u1ee3p mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_bc26_hdg_2\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 BC26\/H\u0110G Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> h\u00e0nh k\u00e8m theo <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">e) G\u1eedi <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf theo <a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_01_th_hddt_2\"><\/a>M\u1eabu s\u1ed1 01\/TH-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"dieu_56\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110i\u1ec1u 56. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/b><b> <\/b><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Cung c\u1ea5p ch\u00ednh x\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. K\u00fd c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. Cung c\u1ea5p th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th\u00ec ph\u1ea3i cung c\u1ea5p h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. <\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_57\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 57. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) X\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c c\u01a1 quan kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc (c\u00f4ng an, qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng, b\u1ed9 \u0111\u1ed9i bi\u00ean ph\u00f2ng, c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan), ph\u1ee5c v\u1ee5 nhu c\u1ea7u x\u00e1c minh, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Th\u00f4ng b\u00e1o c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, \u0111\u01b0\u1ee3c b\u00e1o m\u1ea5t, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. C\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) \u0110\u1eb7t in, ph\u00e1t h\u00e0nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c) Thanh tra, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u00ean \u0111\u1ecba b\u00e0n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. Chi c\u1ee5c Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"diem_a_3_57\"><\/a><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">a) Ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trong ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"diem_b_3_57\"><\/a><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">b) Theo d\u00f5i, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh trong ph\u1ea1m vi \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_58\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 58. Tr\u00e1ch nhi\u1ec7m chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1ea3n xu\u1ea5t, kinh doanh \u1edf c\u00e1c l\u0129nh v\u1ef1c: \u0111i\u1ec7n l\u1ef1c; x\u0103ng d\u1ea7u; b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng; v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y; n\u01b0\u1edbc s\u1ea1ch; t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng; b\u1ea3o hi\u1ec3m; y t<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ebf<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">; kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; kinh doanh si\u00eau th\u1ecb; th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed <\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u do T\u1ed5ng c\u1ee5c <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"SV\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">hu\u1ebf c\u00f4ng b\u1ed1. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> cung \u1ee9ng d\u1ecbch v\u1ee5 thanh to\u00e1n<i> <\/i><\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">cung c\u1ea5p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 giao d\u1ecbch thanh to\u00e1n qua t\u00e0i kho\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">khi c\u00f3 y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">c\u01a1 quan thu\u1ebf <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">vi\u1ec7c cung c\u1ea5p th\u00f4ng tin kh\u00e1ch h\u00e0ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_3_58\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u nh\u1eefng s\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tem theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i th\u00f4ng tin v\u1ec1 in v\u00e0 s\u1eed d\u1ee5ng tem, tem \u0111i\u1ec7n t\u1eed gi\u1eefa t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf. Th\u00f4ng tin v\u1ec1 in, s\u1eed d\u1ee5ng tem \u0111i\u1ec7n t\u1eed l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng tem c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 chi ph\u00ed in v\u00e0 s\u1eed d\u1ee5ng tem theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">. C\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb: C\u01a1 quan qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng, T\u1ed5ng c\u1ee5c qu\u1ea3n l\u00fd \u0111\u1ea5t \u0111ai, T\u1ed5ng c\u1ee5c \u0111\u1ecba ch\u1ea5t v\u00e0 kho\u00e1ng s\u1ea3n Vi\u1ec7t Nam, c\u01a1 quan c\u00f4ng an, giao th\u00f4ng, y t\u1ebf v\u00e0 c\u00e1c c\u01a1 quan kh\u00e1c c\u00f3 li\u00ean quan k\u1ebft n\u1ed1i chia s\u1ebb th\u00f4ng tin, d\u1eef li\u1ec7u li\u00ean quan c\u1ea7n thi\u1ebft trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd c\u1ee7a \u0111\u01a1n v\u1ecb v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h1 style=\"margin-bottom: 6.0pt; line-height: normal; page-break-after: auto; text-align: left;\"><a name=\"chuong_6\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ch\u01b0\u01a1ng VI<\/span><\/h1>\n<h1 style=\"margin-bottom: 6.0pt; line-height: normal; page-break-after: auto; text-align: justify;\"><a name=\"chuong_6_name\"><\/a><span style=\"font-size: 12.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/h1>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a name=\"dieu_59\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 59. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022, <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">k<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">huy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">\u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. Ngh\u1ecb \u0111\u1ecbnh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">51\/2010\/N\u0110-CP<\/a> ng\u00e0y 14 th\u00e1ng 5 n\u0103m 20<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">10 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, Ngh\u1ecb \u0111\u1ecbnh<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">s\u1ed1 <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">04\/2014\/N\u0110-CP ng\u00e0y <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">17<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00e1ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">01<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">51\/2010\/N\u0110-CP<\/a> quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-119-2018-nd-cp-quy-dinh-ve-hoa-don-dien-tu-khi-ban-hang-hoa-cung-cap-dich-vu\" target=\"_blank\" rel=\"noopener\">119\/2018\/N\u0110-CP<\/a> ng\u00e0y 12<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> th\u00e1ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">9<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> <span lang=\"VI\">n\u0103m <\/span><\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">2018 c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\"> quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">i <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">b\u00e1n h\u00e0ng h<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">\u00f3<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black; background: white;\">a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span> <span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 30<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u00e1ng <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> n\u0103m <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2022.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_3_59\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. B\u00e3i b\u1ecf<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a name=\"dc_7\"><\/a>kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP <a name=\"khoan_3_59_name\"><\/a>ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a name=\"khoan_4_59\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">4. B\u00e3i b\u1ecf<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"clsBookmark_dc\" name=\"dc_8\"><\/a>kho\u1ea3n 12 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP <a name=\"khoan_4_59_name\"><\/a>ng\u00e0y 12 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh <a name=\"tvpllink_xqjnpglzab_1\"><\/a>Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"khoan_5_59\"><\/a><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">5. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng khi x\u1eed l\u00fd t\u00e0i s\u1ea3n c\u00f4ng (h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u1ea5y do B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1eb7t in) ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 151\/2017\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-151-2017-nd-cp-huong-dan-luat-quan-ly-su-dung-tai-san-cong\" target=\"_blank\" rel=\"noopener\">151\/2017\/N\u0110-CP<\/a> <a class=\"clsBookmark\" name=\"khoan_5_59_name\"><\/a>ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <a name=\"tvpllink_tmztcowzkm_1\"><\/a>Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">6. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia khi b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia (h\u00f3a \u0111\u01a1n b\u1eb1ng gi\u1ea5y) ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 <a class=\"text-blue\" title=\"Th\u00f4ng t\u01b0 16\/2012\/TT-BTC\" href=\"https:\/\/hrspring.vn\/consult\/thong-tu-16-2012-tt-btc-in-phat-hanh-quan-ly-va-su-dung-hoa-don\" target=\"_blank\" rel=\"noopener\">16\/2012\/TT-BTC<\/a> ng\u00e0y 08 th\u00e1ng 02 n\u0103m 2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u00f4ng b\u00e1o chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia th\u00ec c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh. <\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><a class=\"clsBookmark\" name=\"dieu_60\"><\/a><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u0110i\u1ec1u 60. X\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp<\/span><\/b><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">51\/2010\/N\u0110-CP<\/a> ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-04-2014-nd-cp-sua-doi-nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">04\/2014\/N\u0110-CP<\/a> ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-119-2018-nd-cp-quy-dinh-ve-hoa-don-dien-tu-khi-ban-hang-hoa-cung-cap-dich-vu\" target=\"_blank\" rel=\"noopener\">119\/2018\/N\u0110-CP<\/a> ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2018, n\u1ebfu c\u01a1 s\u1edf kinh doanh ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo c\u00e1c h\u00ecnh th\u1ee9c n\u00eau tr\u00ean th\u00ec c\u01a1 s\u1edf kinh doanh<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> th\u1ef1c hi\u1ec7n g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo <\/span><a class=\"clsBookmark_bm\" name=\"bieumau_pl_ia_ms_03_dl_hddt\"><\/a><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">M\u1eabu s\u1ed1 03\/DL-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f9ng v\u1edbi vi\u1ec7c n\u1ed9p t\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u01a1<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> quan thu\u1ebf x\u00e2y d\u1ef1ng d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u1ec3 \u0111\u01b0a v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2022, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin m\u00e0 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">51\/2010\/N\u0110-CP<\/a> ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 s\u1ed1 <a class=\"text-blue\" title=\"Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-04-2014-nd-cp-sua-doi-nghi-dinh-51-2010-nd-cp-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">04\/2014\/N\u0110-CP<\/a> ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 c\u00e1c c\u01a1 s\u1edf kinh doanh n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<h3 style=\"page-break-after: auto; text-align: justify; margin: 0cm 0cm 6.0pt 0cm;\"><a class=\"clsBookmark\" name=\"dieu_61\"><\/a><span style=\"font-size: 10.0pt; color: black;\">\u0110i\u1ec1u 61. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/h3>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">1. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m c<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">h\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh th\u00e0nh ph\u1ed1 th\u1ef1c hi\u1ec7n tri\u1ec3n khai vi\u1ec7c k\u1ebft n\u1ed1i th\u00f4ng tin t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u1ec3 qu\u1ea3n l\u00fd doanh thu b\u00e1n l\u1ebb c\u1ee7a c\u00e1c h\u1ed9, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">2. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">B<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">ph\u1ee7<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">, c\u0103n c\u1ee9 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao c\u00f3 tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">3. <\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Ch\u1ee7 <\/span><span lang=\"NL\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">t\u1ecbch<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"> \u1ee6y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c <\/span><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">T<\/span><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">rung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb tr\u00ean \u0111\u1ecba b\u00e0n ph\u1ed1i h\u1ee3p \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\">\n<table style=\"border-collapse: collapse;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"><!--VABWAFAATABfADIAMAAyADUAMAA2ADEAMAA=--><\/p>\n<tbody>\n<tr>\n<td style=\"width: 243.4pt; padding: 0cm 5.4pt 0cm 5.4pt; text-align: justify;\" valign=\"top\" width=\"325\">\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\"><b><i><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif;\">N\u01a1i nh\u1eadn:<br \/>\n<\/span><\/i><\/b><span lang=\"VI\" style=\"font-size: 8.0pt; font-family: 'Arial',sans-serif;\">&#8211; Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<br \/>\n&#8211; Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<br \/>\n&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<br \/>\n&#8211; V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<br \/>\n&#8211; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br \/>\n&#8211; H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<br \/>\n&#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<br \/>\n&#8211; T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/>\n&#8211; Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/>\n&#8211; Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<br \/>\n&#8211; \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<br \/>\n&#8211; Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<br \/>\n&#8211; Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<br \/>\n&#8211; \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<br \/>\n&#8211; C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<br \/>\n&#8211; VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<br \/>\n&#8211; L\u01b0u: VT, KTTH (2b).<\/span><\/p>\n<\/td>\n<td style=\"width: 199.4pt; padding: 0cm 5.4pt 0cm 5.4pt; text-align: justify;\" valign=\"top\" width=\"266\">\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">TM. CH\u00cdNH PH\u1ee6<br \/>\nTH\u1ee6 T\u01af\u1edaNG<\/p>\n<p><\/span><\/b><b><span style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\"><br \/>\nNguy\u1ec5n <\/span><\/b><b><span lang=\"VI\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: black;\">Xu\u00e2n Ph\u00fac<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\">\n<div style=\"text-align: center;\">\n<table style=\"border-collapse: collapse; border: none;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 293.4pt; border: solid windowtext 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; text-align: justify;\" valign=\"top\" width=\"391\">\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><\/div>\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><a class=\"clsBookmark\" name=\"chuong_pl\"><\/a><b><span lang=\"NO-BOK\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: red;\"><a href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/123_2020_ND-CP_PhuLuc_445980.doc\">FILE \u0110\u01af\u1ee2C \u0110\u00cdNH K\u00c8M THEO V\u0102N B\u1ea2N<\/a><\/span><\/b><\/div>\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><b><span lang=\"NO-BOK\" style=\"font-size: 10.0pt; font-family: 'Arial',sans-serif; color: red;\"><a href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/123_2020_ND-CP_PhuLuc_445980.doc\"><img decoding=\"async\" src=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/image003.gif\" width=\"103\" height=\"67\" \/><\/a><\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\">\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\">\n<\/div>\n<p><!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"tab_ti\u1ebfng-anh-(english)\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-ti\u1ebfng-anh-(english)\">\n<div id=\"tab2\" class=\"contentDoc\" style=\"padding: 0; width: 760px; text-align: justify;\">\n<div class=\"__mucluc\" style=\"display: none; text-align: justify;\">\n<p><a class=\"clsmucluc\" style=\"width: 150px; font-size: 15px; font-weight: bold; color: red; 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: bold; color: #fff; border: 1px solid #f00; border-radius: 2px; padding: 0 5px; font-size: 11px; background: #f79522; margin-right: 10px; margin-top: 1px;\">In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/div>\n<\/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; background-position: 260px 170px; text-align: justify;\">\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 style=\"width: 100.0%; border-collapse: collapse;\" border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><!--VABWAFAATABfADIAMAAyADMAMAA5ADEANQA=--><\/p>\n<tbody>\n<tr style=\"height: 40.05pt;\">\n<td style=\"width: 173.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 40.05pt; text-align: justify;\" valign=\"top\" width=\"231\">\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b>THE GOVERNMENT<br \/>\n&#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<td style=\"width: 270.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 40.05pt; text-align: justify;\" valign=\"top\" width=\"361\">\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b>THE SOCIALIST REPUBLIC OF VIETNAM<br \/>\nIndependence \u2013 Freedom \u2013 Happiness<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 4.0pt;\">\n<td style=\"width: 173.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 4.0pt; text-align: justify;\" valign=\"top\" width=\"231\">\n<div style=\"margin-top: 6.0pt; text-align: center;\">No.: 123\/2020\/ND-CP<\/div>\n<\/td>\n<td style=\"width: 270.5pt; padding: 0in 5.4pt 0in 5.4pt; height: 4.0pt; text-align: justify;\" valign=\"top\" width=\"361\">\n<div style=\"margin-top: 6.0pt; text-align: right;\"><i>Hanoi, October 19, 2020<\/i><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b><span style=\"font-size: 12.0pt;\">DECREE<\/span><\/b><\/div>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><a name=\"loai_1_name\"><\/a>PRESCRIBING INVOICES AND RECORDS<\/div>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>Pursuant to the Law on Organization of Government dated June 19, 2015; <\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>Pursuant to the Law on Tax Administration dated June 13, 2019; <\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>Pursuant to the Law on Value-added Tax dated June 03, 2008; Law on amendments to certain articles of the Law on Value-added Tax dated June 19, 2013; Law on amendments to certain articles of the Law on taxation dated November 26, 2014; Law on amendments to certain articles of the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration dated April 06, 2016;<\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>Pursuant to the Law on Accounting dated November 20, 2015;<\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>Pursuant to the Law on Electronic Transactions dated November 29, 2005;<\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>Pursuant to the Law on Information Technology dated June 29, 2016;<\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>And at the request of the Minister of Finance;<\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><i>The Government promulgates a Decree on invoices and records.<\/i><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"chuong_1\"><\/a><b>Chapter I<\/b><\/p>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b><span style=\"font-size: 12.0pt;\">GENERAL PROVISIONS<\/span><\/b><\/div>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_1\"><\/a><b>Article 1. Scope<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">This Decree deals with the management and use of invoices for sale and provision of goods and services; the management and use of records for completion of procedures related to tax, fees and charges, duties, powers and responsibilities of regulatory authorities, organizations and individuals in management and use of invoices and records.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_2\"><\/a><b>Article 2. Regulated entities<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Organizations and individuals selling goods and providing services, including:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Enterprises established and operating under the law of Vietnam; branches and representative offices of foreign enterprises operating in Vietnam;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Cooperatives and cooperative unions;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Household and individual businesses, and artels;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Public service units selling goods and providing services;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Organizations that are not enterprises but have business operations.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Buyers of goods\/services.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Collectors of taxes, fees and charges.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Payers of taxes, fees and charges.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Organizations responsible for deducting personal income tax.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. Providers of invoice and document printing services; providers of software for internal printing of documents; providers of electronic invoice- and record-services.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">7. Tax authorities, including General Department of Taxation, Provincial Departments of Taxation, and Taxation Sub-Departments (including regional Taxation Sub-Departments).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">8. Customs authorities, including General Department of Customs, Customs Departments, Post-clearance Inspection Department, and Customs Sub-departments.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">9. Other organizations and individuals involved in the management and use of invoices and records.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_3\"><\/a><b>Article 3. Definitions<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">For the purposes of this Decree, the terms used herein shall be construed as follows:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. \u201cinvoice\u201d means an accounting record which is created by a goods seller or service provider to record information about the sale of goods or service provision. Invoices are represented in the electronic form or are printed according to orders placed by tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. \u201ce-invoice\u201d means an invoice, with or without the tax authority\u2019s authentication code, in the form of electronic data, issued by the goods seller or service provider by using electronic instruments to record information on the sale of goods or service provision in accordance with regulations of the Law on accounting and the Law on taxation, including the invoices generated by POS cash registers that are digitally connected to tax authorities. To be specific:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) \u201cauthenticated e-invoice\u201d means an e-invoice that is granted an authentication code by the tax authority before it is sent to the buyer by the goods seller or service provider.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The authentication code on an e-invoice is a unique serial number generated by the tax authority\u2019s system and a series of characters encoded by the tax authority based on the information specified by the seller on the invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) \u201cunauthenticated e-invoice\u201d means an e-invoice that is sent to the buyer by the goods seller or service provider without the tax authority\u2019s authentication code.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. \u201ctax authority-ordered printed invoices\u201d means invoices in the paper form which are printed according to an order placed by the tax authority and resold to eligible entities as defined in Article 23 hereof for use when selling goods\/providing services.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. \u201crecord\u201d means a document used for recording information on tax deductions, taxes, fees or charges payable to state budget in accordance with regulations of the Law on tax administration. Records prescribed herein include certificate of personal income tax withholding and receipts of taxes, fees and charges which are represented in the electronic form, or internally- or externally printed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. \u201celectronic record\u201d means a record or receipt defined in Clause 4 of this Article, which is represented in the electronic form and issued by the organization or individual responsible for tax deduction to a taxpayer or issued by a tax, fee or charge collector to a payer by using electronic instruments in accordance with regulations of the Law on fees and charges, and the Law on taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. \u201cexternally- or internally-printed record\u201d means a record or receipt defined in Clause 4 of this Article, which is represented in the paper form and printed according to a set form ordered by the tax authority, or tax, fee or charge collector, or self-printed by using informatics equipment, cash registers or other instruments when deducting tax or collecting taxes, fees or charges in accordance with regulations of the Law on fees and charges, and the Law on taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">7. \u201clegal invoice or record\u201d means an invoice or record whose format and contents are correct and adequate as prescribed herein.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">8. \u201cfake invoice or record\u201d means an invoice or record which is printed or generated using the template of invoice or record which has been published by another entity, or bearing the same number of the one invoice or record code, or an electronic invoice or record which is forged.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">9. \u201cuse of illegal invoice or record\u201d means the use of a fake invoice or record; the use of an invoice or record which is not yet valid or has been expired; the use of an invoice or record which is suspended from use during the required suspension period, unless it is used according to the tax authority&#8217;s notice; the use of an e-invoice without applying for the registration for the use of that e-invoice with the tax authority; the use of an e-invoice without the tax authority&#8217;s authentication in the event of use of authenticated e-invoices; the use of an invoice whose date falls after the date on which the tax authority determines that the seller no longer operates at the business address registered with competent authorities; the use of an invoice or record whose date falls before the date on which the issuer is determined not to operate at the business address registered with competent authorities or before the tax authority gives a notification indicating that the issuer no longer operates at the business address registered with competent authorities but which has been certified illegal in the police authority or another regulatory authority\u2019s conclusion.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">\u201cillegal use of an invoice or record\u201d means the use of an invoice or record which does not contain all of compulsory contents required by law; the use of an invoice which has been erased or altered against regulations; the use of a fraudulent invoice or record (i.e. an invoice or record in which items and contents about a transaction has been specified but the sale of goods or provision of service is partially or entirely untrue); the use of an invoice which incorrectly reflects the actual payment value or the creation of a fraudulent or fake invoice; the use of an invoice between whose copies there is the difference in the value of goods or service, or compulsory contents; the rotation of an invoice for another during the transportation of goods in circulation or the use of an invoice of a good or service for another good or service; the use of an invoice or record of another entity (except the tax authority\u2019s invoice and unless an invoice is issued with authorization) for the purpose of making the purchased or sold good or service legal; the use of an invoice or record which is determined to be illegal by a tax authority, police authority or another regulatory authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">10. \u201ccancellation of invoice or record\u201d means an act of making this invoice or record become invalid.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">11. \u201cdestruction of an invoice or record\u201d, including:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) \u201cdestruction of an e-invoice or electronic record\u201d means the use of a method to make an e-invoice or electronic record no longer exist on the information system or make the information contained in that e-invoice or electronic record inaccessible and un-referable.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) \u201cdestruction of tax authority-ordered printed invoice, externally- or internally-printed invoice\u201d means the burning, cutting, shredding or use of another destruction method as long as the destroyed invoice or record can no longer be read.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">12. \u201ce-invoice service provider\u201d means an organization that provides solutions for generating, receiving, transmitting, storing and processing authenticated and unauthenticated e-invoice data. E-invoice service providers includes organizations that provide authenticated and unauthenticated e-invoice solutions for sellers and buyers, and organizations that make connections for receiving, transmitting and storing e-invoice data with tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">13. \u201ce-invoice and electronic record database\u201d means a collection of data about e-invoices under the management of organizations, enterprises and individuals upon the sale or goods and provision or services and information about electronic records of users.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_4\"><\/a><b>Article 4. Rules for issuance, management and use of invoices and records<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. When selling goods or providing services, the seller shall issue and send invoices to buyers (including goods\/services used for sales promotion, advertising or as samples, goods\/services gifted, donated, exchanged or used as salary payment to employees and internal use (except goods which are internally rotated in production process), and goods rented, lent or returned). Such invoices shall have adequate contents written according to the provisions in Article 10 hereof, except e-invoices which must follow the standard format prescribed by tax authorities as prescribed in Article 12 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. When deducting personal income tax or collecting taxes, fees or charges, the organization responsible for tax deduction or the tax, fee or charge collector shall make and give certificates of personal income tax withholding or receipts of taxes, fees or charges to persons whose income is deducted or payers. Such records\/receipts must contain adequate information as prescribed in Article 32 hereof. If electronic receipts are used, they must follow the standard format prescribed by tax authorities. If an individual authorizes tax declaration, no certificates of personal income tax withholding are issued.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If a person does not sign an employment contract or signs an employment contract for less than 03 months, the income payer is entitled to issue a certificate of personal income tax withholding for either each deduction or multiple deductions within a tax period. If a person signs an employment contract for 03 months or longer, the income payer shall issue a certificate of personal income tax withholding in a tax period.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Before using invoices\/receipts, enterprises, business entities, other organizations, household\/individual businesses, and tax\/fee\/charge collectors must apply for registration for the use of such invoices\/receipts with tax authorities or follow procedures for announcement of issue of such invoices\/receipts in accordance with the provisions in Article 15, Article 34 and Clause 1 Article 36 hereof. Tax authorities shall make announcement of issue of invoices\/receipts which are printed according to their orders according to the provisions in Clause 3 Article 24 and Clause 2 Article 36 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Organizations, and household\/individual businesses shall submit reports on their use of invoices purchased from tax authorities and reports on their use of externally- or internally-printed receipts or receipts purchased from tax authorities according to the provisions in Article 29 and Article 38 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. The registration, management and use of e-invoices\/electronic records shall comply with regulations of the Laws on electronic transactions, accounting, taxation and tax administration, and regulations herein.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. Data of invoices\/records issued when selling goods or providing services, and data of records issued when conducting tax payments, tax deduction and payments of taxes, fees and charges shall be collected to build the database used for the purposes of tax management and meeting the needs of concerned organizations and individuals for invoice\/record information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">7. Good sellers or service providers that are enterprises, business entities or other organizations are allowed to authorize third parties to issue e-invoices for their sale of goods or provision of services. An invoice issued by a third party under authorization must still bear the name of the seller that is the authorizing party. The authorizing party and the authorized party must enter into a written authorization which must contain adequate information on invoices to be made under authorization (purposes and duration of authorization, and method of payment for invoices made out under authorization). Such authorization must be notified to tax authorities when applying for use of e-invoices. In case invoices to be made out under authorization are unauthenticated invoices, the authorizing party shall transmit e-invoice data to tax authorities through the e-invoice service provider. The Ministry of Finance shall provide specific guidance on this content.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">8. Collectors of fees and charges are allowed to authorize third parties to issue fee\/charge receipts. A receipt issued by a third party under authorization must still bear the name of the fee\/charge collector that is the authorizing party. The authorizing party and the authorized party must enter into a written authorization which must contain adequate information on receipts to be made under authorization (purposes and duration of authorization, and method of payment for receipts made out under authorization). Such authorization must be notified to tax authorities when following procedures for announcement of issue of such receipts.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_5\"><\/a><b>Article 5. Prohibited acts related to invoices and records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. For tax officials:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Disturb or cause difficulties to organizations\/individuals buying invoices\/records;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Protect or enter into collusion with organizations\/individuals to use illegal invoices\/records;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Take bribes when carrying out invoice-related inspections.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. For goods sellers, service providers, organizations and individuals with related rights and obligations:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Perform deceitful acts such as use of illegal invoices or illegal use of invoices;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Obstruct tax officials in performing their tasks, including acts of obstruction that harm the health or dignity of tax officials who are performing invoice\/record-related inspections;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Illegally access, falsify or destroy invoice\/record information systems;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Give bribes or perform other invoice\/record-related acts for obtaining illegal benefits.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_6\"><\/a><b>Article 6. Storage and retention of invoices and records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Invoices\/records must be stored and retained to ensure:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Safety, security, integrity, completeness, avoidance of any change or deviation during the retention period;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) They are stored and retained for a period prescribed in the Law on accounting.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. E-invoices\/electronic records shall be stored and retained by electronic instruments. Authorities, organizations and individuals are entitled to select and apply methods for storage and retention of e-invoices\/electronic records in conformity with their specific operations and capacity to apply information technology. They must be printed out or search upon request.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Storage and retention of tax authority-ordered printed invoices, externally- or internally-printed records must meet the following requirements:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Invoices\/records which are not yet issued must be stored and retained in accordance with regulations on storage and retention of valuable papers.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Invoices\/records issued by accounting units shall be retained in accordance with regulations on storage and retention of accounting vouchers.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Invoices\/records issued by organizations, households or individuals other than accounting units shall be stored and retained in the same manner as their assets.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_7\"><\/a><b>Article 7. Conversion of e-invoices\/electronic records into paper invoices\/records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Legal e-invoices\/electronic records may be converted into paper invoices\/records to meet the requirements of economic\/financial transactions or at the request of tax authorities, audit, inspection or investigation authorities, and in accordance with regulations of laws on inspection and investigation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Contents of a paper invoice or record which is converted from an e-invoice or electronic record must correspond to those of the original e-invoice or electronic record.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. In case where an e-invoice or electronic record is converted into a paper invoice or record, this paper invoice or record shall be retained for bookkeeping and monitoring purposes only in accordance with regulations of the Laws on accounting and electronic transactions, and shall not be valid for use in transactions or payments, except for cases where invoices are generated from POS cash registers that are digitally connected to tax authorities in accordance with the provisions herein.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"chuong_2\"><\/a><b>Chapter II<\/b><\/p>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b><span style=\"font-size: 12.0pt;\">REGULATIONS ON INVOICES<\/span><\/b><\/div>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_1\"><\/a><b>Section 1. GENERAL PROVISIONS<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_8\"><\/a><b>Article 8. Invoice types<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Invoices prescribed herein are classified into the following types:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Value-added tax (VAT) invoice is an invoice which may be used by organizations making VAT declaration by employing the credit-invoice method for the following activities:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Domestic sale of goods or provision of services;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Provision of international transport services;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Export of goods to free trade zones and other cases considered as export of goods;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Export of goods or provision of services in a foreign market.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Sales invoice is an invoice which may be used by the following organizations and individuals:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Organizations or individuals that declare and calculate VAT by employing direct method for the following activities:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Domestic sale of goods or provision of services;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Provision of international transport services;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Export of goods to free trade zones and other cases considered as export of goods;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Export of goods or provision of services in a foreign market.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Organizations or individuals in free trade zones that sell goods or provide services to the domestic market, sell goods or provide services to other organizations\/individuals in free trade zones, or sell goods or provide services to a foreign market. In such cases, invoices must bear the phrase \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d (&#8220;For organizations\/individuals in free trade zones\u201d).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Public property electronic sales invoice is used when selling the following types of property:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Public property at authorities, organizations or units (including state owned houses);<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Infrastructure property;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Public property that is managed by enterprises as assigned by the Government, excluding state capital invested in enterprises;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Property of state-funded projects;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Property under the established all-people ownership;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Public property appropriated under decisions issued by competent regulatory authorities or officials;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) Raw materials and supplies obtained from the disposal of public property.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Electronic sales invoice on national reserve goods is used when a state reserves agency or unit sells national reserve goods in accordance with regulations and laws.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Other invoices, including:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Stamps, tickets and cards in the form and containing contents prescribed herein;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Air freight receipts; receipts of international transport charges; receipts of banking service charges, except the cases prescribed in Point a of this Clause where a record whose format and contents are made according to international practices and regulations of relevant laws.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. Records printed, issued, used and managed in the same manner as invoices, including delivery and internal transfer note, and delivery notes for goods sent to sales agents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">7. The Ministry of Finance shall provide specific guidance on templates of invoices used by the entities prescribed in Article 2 hereof for reference purposes.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_9\"><\/a><b>Article 9. Invoicing time<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Invoices for sale of goods (including the sale of state-owned property, property confiscated and put into state fund, and the sale of national reserve goods) shall be issued when the right to own or use goods is transferred to buyers, whether the payment of the invoiced amount is made or not.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Invoices for provision of services shall be issued upon completion of the provision of services, whether the payment of the invoiced amount is made or not. In case a service is provided with payments collected in advanced or during the provision of that service, an invoice shall be issued when each payment is collected (excluding payments of deposited amounts or advance payments which are made to ensure the execution of contracts for provision of accounting, audit, financial consulting or taxation services; valuation services; technical survey and design services; supervision consulting services; investment construction project formulation services).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. In case where multiple deliveries are required, or each goods item or service phase is accepted, it shall be mandatory to issue an invoice showing quantity, value of goods or service for each respective delivery or acceptance.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Invoicing time in some specific cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) In cases where a service is provided regularly and in large quantities, and needs time for checking and verifying figures between the service provider and its clients\/partners such as air transport support services, supply of aviation fuel to airlines, supply of electricity (except the case prescribed in Point h of this Clause), supply of water, television services, postal and delivery services (including agency services, cash collection and payment services), telecommunications services (including value-added telecommunications services), logistics services, IT services (except the case prescribed in Point b of this Clause) which are periodically provided, invoices shall be issued upon completion of figures checking and verification between the parties but no later than the 07<sup>th<\/sup> of the month following the month in which the service is provided or within 07 days after the end of a cycle. This cycle shall be agreed upon between the service provider and the buyer.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) With regard to telecommunications services (including value-added telecommunications services) and IT services (including intermediary payment services provided on telecommunications or IT platforms) of which the payments require checking and verification of data connections between the service providers, invoices shall be issued upon completion of service charge data under economic contracts signed between service providers but within 2 months following the month in which connection service charges arise.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case telecommunications services (including value-added telecommunications services) are provided by selling prepaid cards or collecting interconnection charges when clients register for use of services without requesting the issue of VAT invoices or providing name, address and TIN, at the end of each day or on the periodical basis of each month, the service provider shall issue a VAT invoice recording total revenue from each service provided to the buyer for which the buyer does not request invoice or does not provide name, address and TIN.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Invoices for construction and installation shall be issued at the time of commissioning and acceptance of the finished work, work item or construction\/installation amounts, whether the payment of the invoiced amount is made or not.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) For organizations trading real estate or building infrastructure facilities and houses for sale or transfer:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d.1) In case the ownership or use right is not yet transferred: an invoice shall be issued every time an installment is made in accordance with the agreement or contract.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d.2) In case the ownership or use right has been transferred: an invoice shall be issued in accordance with the provisions in Clause 1 of this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) An invoice for air tickets issued via websites or e-commerce systems established according to international practices shall be issued within 05 days from the day on which the ticket is issued on the website or e-commerce system.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) For exploration, extraction and processing of crude oil: Invoices for the sale of crude oil, condensate and products processed from the crude oil (including product offtake as undertaken by the Government) shall be issued when the official selling price is determined agreed upon between the buyer and the seller, whether the payment of invoiced amounts is made or not.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">For the sale of natural gas, associated gas or coal gas which is transported through the pipelines to buyers, invoices shall be issued when the buyer and the seller agrees upon the quantity of gas delivered every month but within 07 days after the seller notifies in writing the quantity of gas delivered in the month.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If the invoicing time is provided for in an underwriting agreement or commitment given by the Government, invoices shall be issued according to the provisions of such Government\u2019s underwriting agreement or commitment.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) For retailers, and foods and drinks trading establishments that sell foods and drinks directly to consumers through their stores but all business operations are recorded at their head offices (the head office directly enters into contracts for sale of goods\/provision of services; each store shall issue sales invoices to clients through its POS cash register in the name of the head office), POS cash registers are connected to computers but incapable of transmitting data to tax authorities, bills are printed out and presented to clients who do not request for e-invoices and data thereof is stored on the system, at the end of a business day, the business establishment shall, based on bill data, issue e-invoices for goods or foods and drinks sold during the day, and send them to clients if requested.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">h) For the sale of electricity by electricity generators, e-invoices shall be issued according to the time of checking and verifying payment amounts between the electricity grid and market operator, electricity generator and buyer as prescribed by the Ministry of Industry and Trade or the power purchase agreement which has been instructed and approved by the Ministry of Industry and Trade but by the deadline for submission of tax declaration dossier for the month in which tax is incurred in accordance with regulations of the law on taxation. With regard to the retailing of electricity by electricity generators that possess Government guarantees on payments, e-invoices shall be issued according to the provisions of such Government guarantees, guidance and approval given by the Ministry of Industry and Trade, and the power purchase agreement signed by and between the seller and the buyer.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">i) In case of retailing of oil and gas, e-invoices shall be issued to buyers upon completion of each sale. The seller shall retain e-invoices for sale of oil and gas to non-business individuals and business individuals, and make sure they can be accessed at the request of competent authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">k) In case of provision of air transport services or insurance services through agents, invoices shall be issued upon completion of data checking and verification between the parties but by the 10<sup>th<\/sup> of the month following the month in which the service is provided.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">l) In case of provision of banking, securities, insurance or e-wallet money transfer services, electricity supply suspension and resumption services rendered by electricity distributors to non-business individuals (or business individuals) that do not request for invoices, at the end of each day or each month, the service provider shall issue a consolidated invoice based on details on each transaction conducted in the day or month at its data management system. The service provider shall be held responsible for the accuracy of information on transactions and provide lists of services provided at the request of competent authorities. An invoice may be also issued to a client for each transaction at his\/her request.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">m) In case of provision of passenger transport services by taxis equipped with using taxi fare calculation software as prescribed by law:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; At the end of the trip, the enterprise or cooperative that provides passenger transport services by taxis equipped with using taxi fare calculation software shall send information about the trip to the passenger and to the tax authority according to the format prescribed by the tax authority. Information sent includes the name of transport service provider, number plate and trip distance (measured in km) and total fare payable by the passenger.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; If an e-invoice is requested, the passenger shall update or send his\/her particulars (including name, address and TIN) to the software or the relevant service provider. Based on the information provided or updated by the passenger, the enterprise or cooperative that provides passenger transport services by taxis equipped with using taxi fare calculation software shall send an invoice for the trip to the passenger, and transmit the invoice data to the relevant tax authority in accordance with the provisions in Article 22 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">n) With regards to health facilities that use software for managing medical examination and treatment, and hospital fees, if physical receipt (hospital fee receipt or medical service charge receipt) is printed out upon each provision of medical service or x-ray or testing services, and stored on the IT system, and the client (i.e. patient) does not request for invoices, at the end of each day, the health facility shall, based on information on medical services provided and contained in physical receipts, compile e-invoices for medical services provided in the day, and send e-invoices to clients at their request.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">o) In case of non-stop electronic toll collection (ETC), an invoice shall be issued on the day on which the vehicle charged runs through the tollbooth. If a client using the ETC service owns two or more vehicles using the service multiple times in a month, the ETC service provider may issue e-invoices to that client periodically but by the last day of the month in which the ETC service is provided. The invoice must specify each vehicle passing the tollbooth (including the time of passing and toll rate).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_10\"><\/a><b>Article 10. Contents of invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Name, reference number and form number of the invoice. To be specific:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The invoice name shall comply with the provisions in Article 8 hereof. For instance: VAT invoice, VAT invoice cum tax refund declaration, VAT invoice cum receipt, sales invoice, public property sales invoice, stamp, ticket, card, and sales invoice on national reserve goods.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Form number and reference number of the invoice shall comply with regulations of the Ministry of Finance.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Names of copies of tax authority-ordered printed invoices shall comply with regulations of the Ministry of Finance.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Invoice number<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Invoice number is an ordinal number written on the invoice when it is issued by the seller. An invoice number consists of 8 digits, from 1 to 99 999 999, written in Arabic numerals, begins on January 01 or the first day on which the invoices are used and ends on December 31. Numbers of invoices of the same reference number and form number shall be issued in ascending order. Buyers of tax authority-ordered printed invoices may use the invoice numbers pre-printed on such invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If a business entity has multiple points of sale or multiple establishments using the same type of e-invoices of the same reference number by adopting the random access method from an e-invoicing system, invoices shall be issued in ascending order from the date on which the digital or electronic signature is added to the invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) If the aforementioned rules are not followed, the electronic invoicing system shall ensure that the numbers are generated in chronological order, every invoice number is unique and has no more than 8 digits.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. The seller\u2019s name, address and TIN<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Invoices shall contain the same seller&#8217;s name, address and TIN as those written on the certificate of enterprise registration, certificate of branch registration, certificate of household business registration, taxpayer registration certificate, TIN notification, investment registration certificate, or certificate of cooperative registration.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. The buyer\u2019s name, address and TIN<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) If the buyer is a business establishment that has a TIN, the buyer\u2019s name, address and TIN shall be written on the invoice shall be same as those written on the certificate of enterprise registration, certificate of branch registration, certificate of household business registration, taxpayer registration certificate, TIN notification, investment registration certificate, or certificate of cooperative registration.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If the buyer\u2019s name or address is too long, the seller may shorten some common nouns (such as P instead of \u201cPh\u01b0\u1eddng\u201d (ward), Q instead of \u201cQu\u1eadn\u201d (district), TP instead of \u201cTh\u00e0nh Ph\u1ed1\u201d (city), TNHH instead of \u201cTr\u00e1ch nhi\u1ec7m H\u1eefu h\u1ea1n&#8221; (limited liability), KCN instead of \u201ckhu c\u00f4ng nghi\u1ec7p\u201d (industrial park), SX instead of \u201cs\u1ea3n xu\u1ea5t\u201d (manufacturing\/ production), CN instead of \u201cChi nh\u00e1nh\u201d (branch), etc.) as long as the house number, names of the street, ward, district, city, name of the company are written and conformable with business registration or tax registration of the company.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) If the buyer does not have a TIN, the invoice will not have the buyer&#8217;s TIN. In case of sale of special goods\/services to an individual mentioned in Clause 14 of this Article, the buyer\u2019s name and address are not mandatory on the invoice. In case of sale of goods\/services to a foreigner in Vietnam, the buyer\u2019s information and address may be replaced with information in his\/her passport or travel document and his\/her nationality.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. The name, unit, quantity, unit price, amount payable exclusive of VAT, VAT rate, total VAT amount calculated by each VAT rate, total VAT payable and total amount payable inclusive of VAT:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Name, unit, quantity, unit price:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Name of good\/service: written on the invoice in Vietnamese language. If the goods fall into different categories, their names shall contain the categories (e.g. Samsung phone, Nokia phone, etc.). In case the right to use or ownership of the goods has to be registered, the invoice shall bear the number or symbol of the goods that is needed for registration (e.g. chassis number, engine number of a vehicle, address, level, dimensions and number of stories of a house, etc.).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If foreign language text is necessary, it must be placed between parentheses () or next to the Vietnamese text, in which case it must be smaller than the Vietnamese text. If the good or service has a pLU code, both the name and the pLU code must be written on the invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Unit: determined by the seller according to the nature and characteristics of the goods. It can be a unit of measurement (e.g. tonne, kg, g, mg, tael, once, piece, box, can, pack, tube, m<sup>3<\/sup>, m<sup>2<\/sup>, m&#8230;). An invoice for provision of services does not necessarily have the item \u201c\u0110\u01a1n v\u1ecb t\u00ednh\u201d (unit). The unit of services is the time of provision of the services and contents of the services.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Quantity: written by the seller in Arabic numerals according to the unit of goods\/services. For special goods\/services that are periodically sold\/supplied like electricity, water, telecommunications services, IT services, television services, postal and delivery services, banking, securities or insurance, the invoice shall specify the good purchase or service provision cycle. An invoice for a service periodically provided may be accompanied by a list of goods\/services supplied. This list shall be retained together with the issued invoice to serve inspections by competent authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The invoice must bear the text \u201ck\u00e8m theo b\u1ea3ng k\u00ea s\u1ed1\u2026, ng\u00e0y&#8230;th\u00e1ng&#8230;n\u0103m\u201d (\u201cThis invoice is accompanied by the list No\u2026..date\u2026.\u201d). This list shall bear the seller\u2019s name, TIN and address, name, quantity and unit of goods\/services, total amount payable, date, name and signature of the person preparing the list. If the seller pays VAT by adopting the credit-invoice method, the list must have the items \u201cthu\u1ebf su\u1ea5t gi\u00e1 tr\u1ecb gia t\u0103ng\u201d (VAT rate) and \u201cti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d (VAT amount). Total amount payable must be same as that specified on the VAT invoice. Goods\/services sold shall be enumerated in chronological order. The list must bear the text \u201ck\u00e8m theo h\u00f3a \u0111\u01a1n s\u1ed1 ng\u00e0y&#8230;th\u00e1ng&#8230;n\u0103m\u201d (\u201cThis list is accompanied with the invoice No\u2026..date\u2026.\u201d).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Unit price: written by the seller according to the unit of goods\/services. If the invoice is accompanied by a list of goods\/services supplied, this invoice does not necessarily bear the unit price.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) VAT rate: The VAT rate specified in an invoice varies according to the type of goods\/services as prescribed by the Law on VAT.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The amount payable exclusive of VAT, VAT amount by VAT rate, total VAT amount payable, and amount payable inclusive of VAT shall be written in Arabic numerals and expressed as VND currency, unless the goods\/services are paid for in a foreign currency without having to be converted into VND.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Total amount payable on the invoice shall be written in Arabic numerals and Vietnamese language, and expressed as VND currency, unless the goods\/services are paid for in a foreign currency without having to be converted into VND.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) In case a discount or sales promotion is offered by the seller, the invoice must clearly specify that discount or sales promotion. The price on which VAT is imposed (VAT-exclusive price) in case of discount or sales promotion shall be determined in accordance with the Law on VAT.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) In case an airline runs a ticketing system established in accordance with international practices, service charges on air tickets (including system administration fees, air ticket change fees, and other fees) and airport service charges (including passenger service fees, X-ray screening fees and other fees) on invoices are inclusive of VAT. Amounts on air tickets may be rounded to the nearest thousandth in accordance with regulations of the International Air Transport Association (IATA).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">7. Signatures of the buyer and the seller:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Tax authority-ordered printed invoices must bear the seller\u2019s signature and seal (if any) and the buyer\u2019s signature (if any).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) With regard to e-invoices:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case the seller is an enterprise or organization, the seller\u2019s digital signature on the invoice is the digital signature of such enterprise or organization; in case the seller is an individual, it will be the digital signature of the individual or another person authorized by the individual.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case an electronic invoice does not necessarily have the seller\u2019s and the buyer\u2019s digital signatures, the provisions in Clause 14 of this Article 3 shall apply.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">8. The issuance date of the invoice shall comply with the provisions in Article 9 hereof and be written in &#8220;ng\u00e0y, th\u00e1ng, n\u0103m\u201d (day\/month\/year) format of the calendar year.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">9. The date of the digital signature on an e-invoice is the date on which the seller or buyer adds his\/her digital signature to that e-invoice and expressed in &#8220;ng\u00e0y, th\u00e1ng, n\u0103m\u201d (day\/month\/year) format of the calendar year. If the date of a digital signature on an issued e-invoice is different from the issuance date of the e-invoice, the tax declaration date shall be the issuance date of that e-invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">10. The tax authority\u2019s authentication codes on authenticated e-invoices shall comply with the provisions in Clause 2 Article 3 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">11. Fees and charges payable to state budget, discounts and sales promotions (if any) shall comply with the provisions in Point e Clause 6 of this Article and relevant contents (if any).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">12. Name and TIN of the invoice printing service provider shall be specified in tax authority-ordered printed invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">13. Text, numbers and currencies on invoices:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The text on an invoice must be written in Vietnamese language. If foreign language text is necessary, it must be placed between parentheses ( ) or next to the Vietnamese text, in which case it must be smaller than the Vietnamese text. If the text has to be written in Vietnamese without diacritics, it must not cause the readers to misunderstand its contents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Numbers on the invoice must be written in Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller may decide whether to use a period (.) as thousands separator and a comma (,) as a decimal separator, or vice versa.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The currency on invoices shall be VND, expressed as \u201cD&#8221;.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; If a foreign currency is used in an economic\/financial transaction in accordance with regulations of the law on foreign exchange, the unit price, amounts, VAT amount by VAT rate, total VAT amount, and total amount payable shall be written in the foreign currency. The currency unit shall be the name of that foreign currency. The seller shall write the exchange rate of the foreign currency to VND on invoices in accordance with the Law on Tax administration and its instructional documents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; International currency symbols shall be used. (e.g. 13.800,25 USD \u2013 Thirteen thousand eight hundred US dollars and twenty five cents, or 5.000,50 EUR &#8211; Five thousand euros and fifty cents).<br \/>\n&#8211; If the goods\/services are paid for in a foreign currency in accordance with the Law on foreign exchange and on which tax is also paid in a foreign currency, the total amount payable shall be written in the foreign currency instead of converted into VND.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">14. Exceptions:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) An electronic invoice does not necessarily have the buyer\u2019s electronic signature, even if goods\/services are sold overseas. In case the buyer is a business establishment and both the buyer and the seller agrees to use digital or electronic signatures on the e-invoice issued by the seller, the invoice shall bear the buyer\u2019s and the seller\u2019s digital or electronic signatures as agreed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) E-invoices separately issued by tax authorities do not necessarily bear the buyer\u2019s and the seller\u2019s digital signatures.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The e-invoice issued by a supermarket or shopping mall to a non-business buyer does not necessarily bear the buyer\u2019s name, address and TIN.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">E-invoices for sale of oil and gas to non-business individuals do not necessarily bear the name, form number, reference number, and number of the invoice; the buyer\u2019s name, address, TIN, electronic signature; the seller\u2019s digital or electronic signature; VAT rate.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) E-invoices in the form of stamps, tickets or cards do not necessarily contain the seller\u2019s digital signature (except for those authenticated by tax authorities), the buyer\u2019s information (name, address and TIN), VAT rate and VAT amount. Pre-priced electronic stamps, tickets and cards do not necessarily contain the unit, quantity and unit price.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Electronic air tickets issued via websites and e-commerce systems to buyers that are non-business individuals following international practices do not necessarily bear the reference number, form number and number of the invoice, VAT rate, the buyer\u2019s TIN and address, and the seller\u2019s digital signature.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case a business or non-business organization buys air tickets, the electronic air tickets issued via websites or e-commerce systems to individuals of that organization following international practices are not considered e-invoices. Airliners shall issue e-invoices with sufficient information and provide them for their buyers.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Invoices for construction and installation, or construction of houses for sale under installment plans do not necessarily bear the unit, quantity and unit price.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) Delivery and internal transfer note shall bear information on the internal transfer order, recipient\u2019s name, deliverer\u2019s name, sending address, receiving address, and vehicle. To be specific: the buyer\u2019s name is the recipient\u2019s name and the buyer\u2019s address is receiving address; the seller\u2019s name is the deliverer\u2019s name and the seller\u2019s address is sending address and vehicle; tax rate, tax amount and total amount payable are not required.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Delivery notes for goods sent to sales agents shall specify information on the economic contract, deliverer, vehicle, sending address, receiving address, name of goods\/products, unit, quantity, unit price and amounts. To be specific: number and date of the signed economic contract; deliverer\u2019s full name, delivery contract (if any), and the seller\u2019s address which is the sending address.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">h) Invoices for interline payment between airliners issued in accordance with regulations of the International Air Transport Association (IATA) do not necessarily have the reference number and form number of the invoice, the buyer\u2019s name, address, TIN and electronic signature, unit, quantity, unit price.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">i) Invoices issued by an airline to its agents according to reports verified by two parties and general statements do not necessarily contain the unit price.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">k) Invoices for construction, installation, production or provision of products\/services of enterprises servicing national defense and security in accordance with the Government&#8217;s regulations do not necessarily bear the unit, quantity and unit price, and shall have the goods\/services provided under the signed contracts written at the columns of name of goods\/services.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">15. Other contents of invoices<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In addition to the contents specified in Clause 1 through 13 of this Article, enterprises, organizations, household or individual businesses may add their logos, brands, trademarks or photos to the invoices. Depending on characters or nature of each transaction and management requirements, the invoice may contain information about the sale contract, delivery order, customer code and other information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">16. Public property sales invoices shall be issued according to the Form No. 08\/TSC-HD enclosed with the Government\u2019s Decree No. 151\/2017\/ND-CP dated December 26, 2017.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_11\"><\/a><b>Article 11. Invoices generated by POS cash registers that are digitally connected to tax authorities<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Invoices generated by POS cash registers that are digitally connected to tax authorities must meet the following rules:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Invoices printed out from POS cash registers that are digitally connected to tax authorities must be recognizable;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Digital signatures on such invoices are optional;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. The spending on goods or services written in the invoice (or is described in the scanned invoice or the information search result on the e-invoice page in the Web Portal of the General Department of Taxation) which is generated by a POS cash register may be defined as an expense supported by adequate legal invoices and records upon determination of tax obligations.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_2\"><\/a><b><span lang=\"FR\">Section 2. E-INVOICES<\/span><\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_12\"><\/a><b><span lang=\"FR\">Article 12. E-invoice format<\/span><\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. The e-invoice format is the technical standards for type of data, length of data of information fields serving transmission, storage and display of e-invoices. E-invoices shall be XML (extensible Markup Language) documents, which are meant to share electronic data between IT systems.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. The data of an electronic invoice consists two components: information about the transaction and the digital signature. Authenticated e-invoices shall also contain the data of the tax authority\u2019s code.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. The General Department of Taxation shall develop and announce the format of transaction-related information, digital signatures and tools for display of e-invoices prescribed herein.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. The following requirements must be met when sellers directly transmit data to tax authorities:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Connect to the General Department of Taxation via a separate channel or MPLS VPN Layer 3, including 1 main channel and 1 backup channel. Each channel has a minimum bandwidth of 5 Mbps.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Use an encrypted Web Service or Message Queue (MQ) for connection.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Use Simple Object Access Protocol (SOAP) to compile, transmit and receive data.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Contents of e-invoices shall be fully and accurately displayed, ensure readers can read them with electronic devices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_13\"><\/a><b>Article 13. Use of e-invoices in sale of goods and provision of services<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Entities using e-invoices shall comply with the provisions in Article 91 of the Las on Tax Administration No. 38\/2019\/QH14. Cases of high tax risk shall comply with specific regulations of the Minister of Finance.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Issuance and tax declaration upon tax authority\u2019s separate provision of authenticated e-invoices:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Types of invoices to be issued provided separately<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a.1) Authenticated e-invoices that are sales invoices are provided separately in the following cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Household and individual businesses specified in Clause 4 Article 91 of the Law on Tax Administration No. 38\/2019\/QH14 that are not qualified to use authenticated e-invoices but need to provide invoices for their clients;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Non-business organizations that sell goods or services on an occasional basis;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Any enterprise that liquidates its assets after its dissolution, bankruptcy or TIN invalidation and thus needs to provide invoices for the buyers;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Any enterprise, business entity, household business or individual business that pays VAT directly and:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">+ ceases business operation without completing procedures for TIN invalidation, liquidates assets and thus needs to provide invoices for the buyers;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">+ suspends business operation and needs to provide invoices for customers to execute the contracts concluded before the date on which the tax authority notifies the business suspension;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">+ is banned from using invoices by the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a.2) Authenticated e-invoices that are VAT invoices are provided separately in the following cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Any enterprise, business entity or other organization paying VAT following credit-invoice method and:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">+ ceases business operation without completing procedures for TIN invalidation, liquidates assets and thus needs to provide invoices for the buyers;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">+ suspends business operation and needs to provide invoices for customers to execute the contracts concluded before the date on which the tax authority notifies the business suspension;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">+ is banned from using invoices by the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; In case a state-owned organization that does not pay VAT following credit-invoice method sells its assets at auction and the selling prices are inclusive of VAT according to the auction documents approved by a competent authority, VAT invoices shall be provided for giving to the buyers.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Enterprises, business entities, other organizations, household businesses and individual businesses eligible for separate provision of authenticated e-invoices shall submit the application for provision of authenticated e-invoices (using form No. 06\/DN-PSDT in Appendix IA enclosed herewith) to the tax authority and enter the tax authority\u2019s e-invoice system to generate e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">After the applicant has fully declared and paid VAT, personal income tax, corporate income tax, other taxes and fees (if any), the tax authority shall authenticate the e-invoices generated by the applicant.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The applicant shall be held responsible for the accuracy of information on the e-invoices authenticated separately by the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Tax authorities providing separate authenticated e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c.1) For organizations and enterprises: The tax authority in charge of the area where the organization or enterprise applies for taxpayer registration, the area in which the organization is headquartered according to the decision on establishment, or the area in which goods\/services are sold.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c.2) For household businesses and individual businesses:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; A household business or individual business with a fixed business location shall submit the application for provision of authenticated e-invoices to the Sub-department of taxation of the district where the household or individual business is located.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; A household business or individual business without a fixed business location shall submit the application for provision of authenticated e-invoices to the Sub-department of taxation of the district where they register or reside.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Application of e-invoices, delivery and internal transfer notes, and delivery notes for goods sent to sales agents in some cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) For import entrustment, if the trustee has paid VAT during the import process, e-invoices shall be used when the goods are delivered to the trustor. If VAT is not paid during the import process, the trustee shall prepare a delivery and internal transfer note, which will be used for circulation of the goods on the market.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Export entrustment:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; When delivering the goods to the trustee, the trustor shall use the delivery and internal transfer note.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; After the customs authority confirms that the goods have been exported in reality and the trustor has confirmed the quantity and value of goods exported in reality, the trustor shall issue an electronic VAT invoice, which will be used for declaring VAT and claiming VAT refund, or issue an electronic sales invoice. The trustee shall provide the electronic VAT invoice or electronic sales invoice for the foreign buyer.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Use of electronic VAT invoices by exporters declaring and paying VAT by following credit-invoice method (including export processors):<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">When delivering goods to the border checkpoint or customs post where export procedures are followed, the exporter shall use the delivery and internal transfer note as document for goods circulation. After the export procedures are completed, the exporter shall issue a VAT invoice for the exports.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Regarding a business entity that declares and pays VAT following credit-invoice method and delivers goods to its dependent units i.e. branches or outlets in other provinces for sale or for circulation among them, or delivers goods to retail agents for sale at fixed prices to earn commissions, depending on its business organization and accounting methods, it may choose to either:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Use electronic VAT invoices as the basis for the units to make payment, declare and pay VAT;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Use delivery and internal transfer notes or use delivery notes for goods sent to sales agents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">When selling goods, a dependent unit, branch, store or sales agent shall prepare and send invoices to buyers, make and send the list of goods sold to the entity delivering goods or sending goods for sales (hereinafter referred to as \u201cdelivering entity\u201d) that shall issue a VAT invoice for goods sold in reality and send it to the dependent unit, branch, store or sales agent.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case of large amounts of goods sold and sales, the list of goods sold may be made every 05 or 10 days. If different VAT rates are imposed on goods sold, the list of goods sold shall be made by each VAT rate.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The dependent unit, branch, store or sales agent shall declare and pay VAT on goods sold to buyers, and declare and deduct input VAT according to the VAT invoice issued by the delivering entity.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">For dependent units of a trader of agricultural, forestry, and aquaculture products that pays VAT following credit-invoice method, if they buy agricultural, forestry, and aquaculture products for delivery or sale to the trader&#8217;s headquarters, they shall use delivery and internal transfer notes instead of electronic VAT invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Delivery and internal transfer notes shall be used when goods are delivered to mobile vendors; e-invoices shall be issued when the goods are sold.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Invoice shall not be issued when contributing assets of a business entity or individual in Vietnam to establishment of an enterprise. Documents proving the contribution, asset transfer records and asset valuation records shall be enclosed with the documents about origin of the assets.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) In case of transfer of assets between dependent units of an organization; transfer of assets upon full or partial division, consolidation, merger or conversion of an enterprise, the transferor shall issue an asset transfer order enclosed documents about origin of the assets. Invoices are not required in this case.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">h) In case of transfer of assets between independent units or subsidiaries that are juridical persons of the same organization, the transferor shall issue e-invoices in the same manner as goods sale.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Apart from the cases prescribed in Clause 3 of this Article, the Ministry of Finance shall provide specific guidance on issuance of e-invoices in other cases to serve management tasks, and guidance on use of authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_14\"><\/a><b>Article 14. Provision of e-invoice services<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. The following entities are not required to pay service charges for a period of 12 months from the date of commencement of the use of authenticated e-invoices:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Small- and medium-sized enterprises, cooperatives, household and individual businesses that operate in disadvantaged areas or extremely disadvantaged areas. Disadvantaged areas or extremely disadvantaged areas are defined in the List of areas eligible for investment incentives enclosed with the Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 118\/2015\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-of-government-no-118-2015-nd-cp-guidelines-for-some-articles-of-the-law-on-investment\" target=\"_blank\" rel=\"noopener\">118\/2015\/ND-CP<\/a> dated November 12, 2015 and its amending or superseding documents (if any).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Other small- and medium-sized enterprises which are defined according to the requests of the provincial People\u2019s Committees submitted to the Ministry of Finance, except enterprises operating in economic zones, industrial parks or hi-tech zones.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The General Department of Taxation shall directly provide or entrust e-invoice service providers to provide free of charge authenticated e-invoices for the abovementioned entities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. When using authenticated e-invoices or unauthenticated e-invoices provided by e-invoice service providers, enterprises, business entities, household and individual businesses other than those specified in Clause 1 of this Article shall pay service charges under terms and provisions of the signed contracts.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_15\"><\/a><b>Article 15. Application for use of e-invoices and modification thereof<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises, business entities, other organizations, household and individual businesses other than the ones suspended from use of e-invoices specified in Clause 1 Article 16 hereof shall apply for use of e-invoices (including e-invoices for sale of public property or national reserve goods) through e-invoice service providers.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Applications for free-of-charge use of authenticated e-invoices may be submitted via the web portal of the General Department of Taxation or an e-invoice service provider entrusted by the General Department of Taxation to provide free of charge authenticated e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If enterprises transmit e-invoice data directly to tax authorities, they shall submit application for use of e-invoices via the web portal of the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">An application for use of e-invoices shall be made using Form No. 01\/DKTD-HDDT in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">An electronic acknowledgement of receipt of application for use of e-invoices shall be sent from the web portal of the General Department of Taxation to the e-invoice service provider if that application is submitted through the e-invoice service provider.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If an application for use of e-invoices is submitted directly on the web portal of the General Department of Taxation, an electronic acknowledgement of receipt of application for use of e-invoices, made using the form No. 01\/TB-TNDT in Appendix IB enclosed herewith, shall be sent from the web portal of the General Department of Taxation directly to the applicant via its email registered with the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Within 01 working day from receipt of the application for use of e-invoices, the tax authority shall send an electronic notice of approval or refusal of the application, prepared according to the form No. 01\/TB-DKDT in Appendix IB enclosed herewith, to the e-invoice service provider or directly to the applicant.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case an enterprise or business entity that registers for direct transmission of e-invoice data to the tax authority as prescribed in Point b1 Clause 3 Article 22 hereof has received the notice of approval of use of e-invoices according to form No. 01\/TB-DKDT provided in Appendix IB enclosed herewith from the tax authority but does not yet cooperate with the General Department of Taxation to complete IT infrastructure configuration and testing for connection, data transmission and receipt, within 05 working days from receipt of form No. 01\/TB-DKDT, it shall complete IT infrastructure conditions and request the General Department of Taxation to make connection. The connection must be made within 10 working days after the General Department of Taxation receives the request. If the result of connection, data transmission and receipt testing is satisfactory, the enterprise or business entity shall transmit e-invoice data directly to the tax authority as prescribed in Article 22 hereof. After 05 working days from receipt of form No. 01\/TB-DKDT from the tax authority, if the enterprise or business entity fails to request the General Department of Taxation to make connection or the result of connection, data transmission and receipt testing is unsatisfactory, it shall apply for modification of the submitted application for use of e-invoices by using form No. 01\/DKTD-HDDT in Appendix IA enclosed herewith, and transmit e-invoice date through the organizations that make connections for receiving, transmitting and storing e-invoice data with tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. From the receipt of the notice of approval of use of e-invoices from the tax authority, the relevant enterprise, business entity, other organization, household or individual business shall terminate the use of e-invoices whose issue has been announced, and destroy any unused physical invoices whose issue has been announced. The destruction of unused physical invoices must follow procedures provided in Article 27 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. In case where there is any change in information provided in the application for use of e-invoices as prescribed in Clause 1 of this Article, the relevant enterprise, business entity, other organization, household or individual business shall make such change and submit their application for change to registration information using the Form No. 01\/DKTD-HDDT in Appendix IA enclosed herewith to the tax authority through the web portal of the General Department of Taxation or the e-invoice service provider, except cases of suspension of use of e-invoices prescribed in Clause 1 Article 16 hereof. The application for change to registration information shall be received through the web portal of the General Department of Taxation and processed by the tax authority according to the provisions in Clause 2 of this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Each tax authority shall monthly check which entities, under its authority, are using authenticated e-invoices without paying service charges, and send a notification by using Form No. 01\/TB-KTT in Appendix IB enclosed herewith to those bound to change to authenticated e-invoices through the e-invoice service provider and follow procedures for modifying application for use of e-invoices laid down in Clause 4 of this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. Each tax authority shall periodically check which entities, under its authority, are using unauthenticated e-invoices, and send a notification by using Form No. 01\/TB-KTT in Appendix IB enclosed herewith to those bound to change to authenticated e-invoices for following procedures for application for use of authenticated e-invoices in accordance with regulations herein.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_16\"><\/a><b>Article 16. Suspension of use of e-invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises, business entities, other organizations, household or individual businesses shall suspend their use of authenticated and unauthenticated e-invoices in the following cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) An enterprise, business entity, other organization, household business or individual business has its TIN invalidated;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) An enterprise, business entity, other organization, household business or individual business does not operate at the registered location as verified and announced by the tax authority;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) An enterprise, business entity, other organization, household business or individual business has sent a notification of business suspension to a competent authority;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) An enterprise, business entity, other organization, household business or individual business is banned from using e-invoices by the tax authority for the purpose of enforcement of payment of tax debts;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) E-invoices are used to sell smuggled goods, banned goods, counterfeits, goods violating intellectual property rights as detected and informed by competent authorities;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) E-invoices are used for short selling of goods or services for fraudulent purposes as detected and informed by competent authorities;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) A business registration authority or competent authority requests an enterprise to suspend operation in a conditional business line after finding that this enterprise does not fully satisfy the business conditions prescribed by law.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If the tax authority, through inspection, discovers that the enterprise is established for the purpose of trade and use of illegal e-invoices or illegal use of e-invoices for tax evasion purposes, the enterprise shall face administrative penalties and be suspended from use of e-invoices according to the decision issued by the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Procedures for suspension of use of e-invoices:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The supervisory tax authority shall send a notification requesting the taxpayer in Point dd, e or g Clause 1 of this Article to provide explanation or additional documents about its use of e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The taxpayer must provide such explanation or additional documents within 02 working days from receipt of the notification from the tax authority. Such explanation or additional documents may be provided directly or in writing for the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The taxpayer shall continue using e-invoices or provide explanation. To be specific:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c.1) If the taxpayer provides adequate and convincing explanation or additional documents as prescribed, it shall continue using e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c.2) If the explanation or additional documents provided by the taxpayer is\/are not convincing, the tax authority shall continue requesting the taxpayer to provide additional documents. Additional documents must be submitted within 02 working days from receipt of the tax authority\u2019s request.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) If the taxpayer fails to provide explanation or additional documents within the requested period, the tax authority shall request the taxpayer to suspend its use of authenticated e-invoices or unauthenticated e-invoices, and take further actions as prescribed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Enterprises, business entities, other organizations, household or individual businesses mentioned in Clause 1 of this Article are allowed to continue using e-invoices after informing tax authorities of business resumption, having their TIN reactivated by tax authorities, or obtaining decisions on cancellation of suspension of e-invoices from tax authorities, or upon notification by competent authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. During the business suspension period, if enterprises, business entities, other organizations, household or individual businesses whose business is suspended need to issue e-invoices to buyers to execute contracts which have already been signed before the date of business suspension, they shall use e-invoices which are separately provided according to the provisions in Clause 2 Article 13 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_17\"><\/a><b>Article 17. Issuance of authenticated e-invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Creation of authenticated e-invoices<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) If enterprises, business entities, other organizations, household or individual businesses prescribed in Clause 1 Article 14 hereof wish to access the web portal of the General Department of Taxation to create invoices, they can use their log-in accounts granted after they complete their registration, following the steps below:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Create sales and service invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Append digital signatures to created invoices and send such invoices to the tax authority for its issue of authentication codes.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) In case of use of authenticated e-invoices through e-invoice service providers, enterprises, business entities, other organizations, household or individual businesses shall access the websites of these e-invoice service providers or use their e-invoice software to:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Create sales and service invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Append digital signatures to created invoices and send such invoices through e-invoice service providers to the tax authority for its issue of authentication codes.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Issuance of authentication codes to e-invoices<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) E-invoices granted authentication codes by tax authorities must meet the following requirements:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; They must bear adequate contents as prescribed in Article 10 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; They must follow the format prescribed in Article 12 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; The information shown on the e-invoices are the same as the registration information as prescribed in Article 15 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; These e-invoice issuers are not suspended from use of authenticated e-invoices according to the provisions of Clause 1 Article 16 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The authentication code issuing system of the General Department of Taxation automatically issues authentication codes and informs them to senders.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Enterprises, business entities, other organizations, household or individual businesses that sell goods or provide services shall be responsible for sending authenticated e-invoices to buyers. E-invoice sending and receiving methods shall be subject to the agreement between the buyer and the seller, and in consistent with regulations of the Law on electronic transactions.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_18\"><\/a><b>Article 18. Issuance of unauthenticated e-invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises and business entities shall use unauthenticated e-invoices for their provision of goods or services upon receipt of the notification of acceptance from the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Enterprises and business entities shall use software to create e-invoices for their provision of goods or services, append their digital signatures to e-invoices and send them to buyers by electronic means according to the agreement between the seller and the buyer, and regulations of the Law on electronic transactions.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_19\"><\/a><b>Article 19. Handling of erroneous invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. When a seller discovers that the authenticated e-invoices which have not been sent to buyers contain errors, the seller shall inform the tax authority by using the Form No. 04\/SS-HDDT in Appendix IA enclosed herewith of cancellation of such erroneous authenticated e-invoices, and prepare new e-invoices with digital signatures for submission to the tax authority for its issue of new authentication codes in place of the previous ones before sending them out to buyers. The tax authority shall cancel the erroneous authenticated e-invoices on its system.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. If an authenticated or unauthenticated e-invoice which has been sent to the buyer is detected by either the buyer or seller to contain errors, it shall be handled as follows:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) If the buyer\u2019s name or address is wrong but the TIN and other information are correct, the seller shall inform the buyer of the errors and is not required to re-issue the invoice. The seller shall inform the tax authority of the erroneous e-invoice by using Form No. 04\/SS-HDDT provided in Appendix IA enclosed herewith, unless data about the erroneous unauthenticated e-invoice is not yet sent to the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) If the information about TIN, amount, tax rate, tax amount or goods on the invoice is wrong, the error shall be handled by adopting one of the following methods:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b1) The seller shall create an e-invoice to correct the erroneous one. The seller and the buyer shall prepare a document specifying the errors as agreed upon between them before the seller issues a correction e-invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The correction e-invoice shall bear the text \u201c\u0110i\u1ec1u ch\u1ec9nh cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d (\u201cThis invoice corrects the invoice form No\u2026\u2026\u2026.., reference No\u2026\u2026\u2026, No\u2026\u2026\u2026dated\u2026\u2026\u2026.\u201d).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b2) The seller issues a new e-invoice to replace the erroneous one. The seller and the buyer shall prepare a document specifying the errors as agreed upon between them before the seller issues a new e-invoice to replace the erroneous one.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The replacing invoice shall bear the text \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d (\u201cThis invoice replaces the invoice form No\u2026\u2026\u2026.., reference No\u2026\u2026\u2026, No\u2026\u2026\u2026dated\u2026\u2026\u2026.\u201d).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The seller shall add the digital signature on the e-invoice which is issued to correct or replace the erroneous one, then send it to the buyer (in case of unauthenticated invoices) or send it to the tax authority for its issue of a new authentication code (in case of authenticated invoices).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) In the civil aviation branch, ticket change\/refund invoices are considered as correction invoices without bearing the text \u201c\u0110i\u1ec1u ch\u1ec9nh t\u0103ng\/gi\u1ea3m cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1&#8230; k\u00fd hi\u1ec7u&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230; n\u0103m\u201d (\u201cMaking an increase\/decrease in the invoice form No\u2026\u2026.., reference No\u2026\u2026\u2026 dated\u2026\u2026.\u201d. Airlines are allowed to issue invoices in case of change\/refund of tickets issued by their agents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. In case the tax authority discovers the errors on authenticated or unauthenticated e-invoices, it shall send a notice (using Form No. 01\/TB-RSDT provided in Appendix IB enclosed herewith) to the seller.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The seller shall a notice specifying result of its examination of erroneous e-invoices (using the Form No. 04\/SS-HDDT in Appendix IA enclosed herewith) to the tax authority by the deadline specified in the notice form No. 01\/TB-RSDT provided in Appendix IB enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If the tax authority receives no notice from the seller after the deadline specified in the notice form No. 01\/TB-RSDT, it shall give another notice (using Form No. 01\/TB-RSDT in Appendix IB) to the seller. After the deadline specified in the second notice (form 01\/TB-RSDT), if the seller fails to give a notice to the tax authority, the tax authority shall consider to carry out inspection of the seller\u2019s use of e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. The tax authority shall inform the receipt and the handling result (using form No. 01\/TB-HDSS in Appendix IB enclosed herewith) within 01 working day. Though a cancelled electronic invoice has no value, it may be retained for reference.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_20\"><\/a><b>Article 20. Handling of issues related to authenticated e-invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. If the seller is unable to use authenticated e-invoices because of certain issues, the seller shall inform the tax authority or relevant service provider for assistance. While the issues are being fixed, the seller may use authenticated e-invoices at the tax authority\u2019s premises.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. In case of issues of the tax authority\u2019s authentication code issuing system, the General Department of Taxation shall use the backup system and make an announcement of such issues on its website. The General Department of Taxation may authorize some qualified e-invoice service providers to grant authentication codes while the issues are being fixed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">While the issues are being fixed, the tax authority may sell tax authority-ordered printed invoices to some organizations and individuals. After the issues are successfully fixed, the tax authority shall give a notice to relevant organizations and individuals to continue their use of authenticated e-invoices and submit reports (using form No. BC26\/HDG in Appendix IA enclosed herewith) on their use of physical invoices purchased from the tax authority within 02 working days from the date specified in the tax authority\u2019s notice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. In case of issues of the system of e-invoice service provider, the service provider shall inform the sellers and request the General Department of Taxation for assistance. The service provider shall quickly fix the issues and assist sellers in creating e-invoices and sending them to the tax authority for authentication as soon as possible.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. In case the web portal of the General Department of Taxation is unable to receive e-invoice data due to technical issues, the General Department of Taxation shall post a notice on its web portal. The organizations, enterprises and e-invoice service providers shall not transmit e-invoice data to tax authorities during this period.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Within 2 working days from the day on which the General Department of Taxation posts another notice that its web portal is operational, relevant organizations and e-invoice service providers shall transmit e-invoice data to tax authorities. Transmission of e-invoice data to tax authorities after a notice of technical issues is posted on the web portal of General Department of Taxation will not be considered to be late.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_21\"><\/a><b>Article 21. Responsibilities of sellers of goods\/services using authenticated e-invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Manage names and passwords of the accounts which have been issued by the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Create sales or service e-invoices sent to the code-issuing tax authority and bear legal liability for accuracy and legitimacy of these e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Send authenticated e-invoices to buyers immediately after receipt of them.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_22\"><\/a><b>Article 22. Responsibilities of sellers of goods\/services using authenticated e-invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Manage names and passwords of the accounts which have been issued by the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Create sales or service e-invoices sent to buyers, tax authorities and e-invoice service providers, and bear legal liability for accuracy and legitimacy of these e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Transmit data about issued unauthenticated e-invoices to tax authorities via the web portal of the General Department of Taxation (directly or via an e-invoice service provider).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Method and time for e-invoice data transmission<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a.1) E-invoice data shall be transmitted by using the e-invoice datasheet (form No. 01\/TH-HDDT in Appendix IA enclosed herewith) by the same deadline for submission of the VAT declaration in the following cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Service provision in the following fields: postal and telecommunications, insurance, finance and banking, air transport and securities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Sale of electricity, clean water if customers\u2019 codes or TINs are available.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The seller shall prepare a datasheet of e-invoices issued in the month or quarter (from the first day to the last day of the month or quarter) according to form No. 01\/TH-HDDT in Appendix IA enclosed herewith, send it to the tax authority together with the VAT return in accordance with the Law on Tax administration No. 38\/2019\/QH14 and its instructional documents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If the quantity of invoices is considerable, the e-invoice datasheet may be divided according to the standard data format prescribed by the tax authority in order to ensure the data transmission.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The seller shall provide information on invoice cancellation\/correction directly on the e-invoice datasheet in the following period without sending notice of erroneous e-invoices, using Form No. 04\/SS-HDDT in Appendix IA enclosed herewith, to the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If an invoice is issued for total revenue to a non-business individual in a day or month according to the list of goods\/services sold, the seller shall transmit e-invoice data (without the list of goods\/services sold) to the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case of sale of oil and gas, the seller shall include data about every sales invoice issued to buyers in the day in the e-invoice datasheet which shall be sent to the tax authority within the same day.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a.2) Transmission of invoices for sale of goods\/services not mentioned in Point a1 of this Clause.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The seller shall concurrently send the invoices that contain adequate information to the buyers and the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Enterprises and business entities shall transmit e-invoice data to the tax authority using the data format prescribed in Article 12 hereof and instructions of the General Department of Taxation, whether directly (if technically capable) or via an e-invoice service provider.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.1) Direct transmission<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Enterprises and business entities using invoices in large quantities, have IT systems that satisfy the standard data format requirements specified in Clause 4 Article 12 hereof, and wish to transmit e-invoice data directly to tax authorities shall send written request accompanied by evidencing documents to the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; In case a parent company that has an e-invoice data management system wishes to transmit the entire e-invoice data, including those of its subsidiaries, to the tax authority via the web portal of General Department of Taxation, it shall send a list of subsidiaries to General Department of Taxation for technical connection.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.2) Transmission via e-invoice service providers:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Enterprises and business entities other than those mentioned in Point a of this Clause shall sign contracts with e-invoice service providers, which will transmit their e-invoice data to tax authorities. Based on the signed contracts, enterprises and business entities shall transfer their e-invoice data to e-invoice service providers which will then transmit such e-invoice data to tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Store and ensure the integrity of all e-invoices; comply with legislative regulations on assurance of safety and security for the electronic data system.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Bear the inspection, audit and checking conducted by tax authorities and competent regulatory authorities in accordance with laws.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_3\"><\/a><b>Section 3. TAX AUTHORITY-ORDERED PRINTED INVOICES<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_23\"><\/a><b>Article 23. Use of tax authority-ordered printed invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Departments of Taxation in provinces and centrally-affiliated cities (hereinafter referred to as \u201cprovincial Departments of Taxation\u201d) may order the printing of invoices resold to the following entities:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises, business entities, and household or individual businesses mentioned in Clause 1 Article 14 hereof if they do not have electronic transactions with tax authorities, IT infrastructure, accounting software systems or e-invoicing software functioning as the tools of using e-invoices and transmitting e-invoice data to buyers and tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Enterprises, business entities, and household or individual businesses may buy invoices from tax authorities for a period of up to 12 months while tax authorities must have solutions for gradually converting to the use of e-invoices. Before using e-invoices, business entities, and household or individual businesses must apply for use of authenticated or unauthenticated e-invoices (if eligible) in accordance with the provisions in Article 15 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Enterprises, business entities, and household or individual businesses during the period of failure of the tax authority\u2019s authentication code issuing system as prescribed in Clause 2 Article 20 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_24\"><\/a><b>Article 24. Selling tax authority-ordered printed invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. An enterprise, business entity, or household or individual business that is eligible to buy invoices from the tax authority (hereinafter referred to as \u201cbuyer\u201d) shall submit an application for invoice purchase (using Form No. 02\/DN-HDG in Appendix IA enclosed herewith), accompanied by the following documents, to the tax authority:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The buyer (the applicant or person authorized in writing by the enterprise, business entity, or household or individual business as prescribed by law) shall present his\/her unexpired ID card or citizen\u2019s identity card;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The buyer that buys invoices for the first time shall provide a commitment (using Form No. 02\/CK-HDG in Appendix IA enclosed herewith) on its business location which must be same as that specified in the certificate of enterprise registration, certificate of branch registration, certificate of household business registration, taxpayer registration certificate, TIN notification, investment registration certificate, certificate of cooperative registration or establishment decision issued by a competent authority;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The buyer shall take responsibility to write or stamp name, address and TIN on copy 2 of every purchased invoice before taking them from the tax authority\u2019s premises.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Invoices shall be sold to eligible buyers on a monthly basis.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">No more than a book of invoices, including 50 invoice numbers of a type, shall be sold to an buyer for the first time. In case the quantity of invoices sold in the first time is not enough for the buyer to use until the end of month, the tax authority shall decide the quantity of invoices sold to the buyer in the following time based on the time and quantity of used invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">With regard to the following purchases of invoices, after checking the use of invoices and tax declaration and payment, and based on the written request for purchase of invoices, the tax authority shall sell invoices to the buyer within a day. The quantity of invoices sold to the buyer shall not exceed that sold to it in the previous month.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If the buyer wants to use e-invoices, it must terminate the use of tax authority-ordered printed invoices from the date of commencement of use of e-invoices in accordance with the provisions in Article 15 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case a household or individual business wishes to use separate invoices instead of booked invoices, the tax authority shall separately provide e-invoices in accordance with the provisions in Clause 2 Article 13 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Invoices printed for sale according to orders placed by each Provincial Department of Taxation shall be published on the web portal of the General Department of Taxation; The Provincial Department of Taxation shall post an announcement of invoice issue, using Form No. 02\/PH-HDG in Appendix IB enclosed herewith, and the sample invoice on web portal of the General Department of Taxation before its first sale.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">An announcement of invoice issue includes the following information: Name of the Provincial Department of Taxation, TIN, address, telephone, types o invoices issued (name, reference number, form number, date of commencement of use, quantity of invoices issued under this announcement (from number\u2026..to number\u2026)), name and TIN of printing service provider (for tax authority-ordered printed invoices), date of the announcement, name and signature of legal representative, and tax authority\u2019s seal.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">A sample invoice is a printed invoice that accurately and adequately reflects all items of an invoice given to a buyer, and bears the number which is a series of &#8220;0&#8221; and the printed or stamped word \u201cM\u1eabu\u201d (\u201csample\u201d).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The announcement of invoice issue and the sample invoice must be openly and clearly posted at premises of affiliated units of the Provincial Department of Taxation throughout the use of such invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case there is any change in the announcement of issue of invoices or the sample invoice, the Provincial Department of Taxation shall repeat the procedures for announcement of invoice issue prescribed in this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Physical invoices printed according to orders placed by the Provincial Department of Taxation shall be sold without profitable aims at prices sufficient to cover actual costs. The Director of the Provincial Department of Taxation shall decide and openly post the invoice selling price according to the abovementioned rule. Subordinate tax authorities may not collect any amounts other than the posted prices. All affiliated units of a Provincial Department of Taxation shall sell or provide the same type of invoices issued by the Provincial Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_25\"><\/a><b>Article 25. Handling of unused invoices purchased from tax authorities<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Any enterprise, business entity, household or individual business whose termination of TIN has been approved by the tax authority shall stop using invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. The supervisory tax authority shall notify the expiration of unused invoices of enterprises, business entities, household or individual businesses that no longer operate at registered locations or have deliberately suspend their business.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Before using e-invoices, enterprises, business entities, or household or individual businesses must destroy physical invoices purchased from tax authorities in accordance with the provisions in Article 27 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_26\"><\/a><b>Article 26. Handling of issued invoices purchased from tax authorities<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. In case an issued invoice is found erroneous before it is given to a buyer, the seller shall cross out its copies and keep the erroneous invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. If the buyer&#8217;s name and\/or address is wrong but its TIN is correct, two parties shall prepare a correcting record without issuing a correction invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. If the issued invoice has been given to the buyer and is found erroneous but the invoiced goods\/services are not yet delivered, or both the buyer and seller do not yet declare tax, the buyer and seller shall make a record of withdrawal of copies of the erroneous invoice. The reasons for withdrawing an invoice must be specified in the record of invoice withdrawal. The seller shall cross out the copies of the erroneous invoice, keep the erroneous invoice and issue a new invoice as prescribed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. If an issued invoice has been given to the buyer and is found erroneous and the goods\/services have been delivered, or both the buyer and seller have completed tax declaration, the seller shall issue a correction invoice. The correction invoice shall specify the corrections (increase\/decrease) to the quantity of goods, price, VAT rate and\/or VAT amount specified in the invoice No\u2026\u2026..reference No\u2026\u2026.. Based on the correction invoice, the seller and buyer shall declare corrections to their revenues, input and output VAT. No negative numbers are written on the correction invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The seller and the buyer shall prepare a document specifying the errors as agreed upon between them before the seller issues a correction invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_27\"><\/a><b>Article 27. Destruction of tax authority-ordered printed invoices<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises, business entities, household or individual businesses shall destroy their unused invoices. Invoices must be destroyed within 30 days from the date on which the destruction is notified to the tax authority. If an invoice is expired according to the tax authority\u2019s notice (in case of enforcement of payment of tax debts), the relevant enterprise, business entity, household or individual business shall carry out the destruction of invoice within 10 days from the date of the tax authority\u2019s notice or the date on which the lost invoice is found.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Invoices issued by accounting units shall be destroyed in accordance with regulations of the Law on accounting.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Invoices which are not yet issued but are exhibits of lawsuit cases shall not be destroyed and must be handled in accordance with regulations of laws.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Invoices of enterprises, business entities, household or individual businesses shall be destroyed as follows:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The enterprise, business entity, household or individual business shall make the list of invoices to be destroyed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The enterprise or business entity shall establish an invoice destruction council. The invoice destruction council is comprised of senior representatives and representatives of accounting department. The household or individual business is not required to establish an invoice destruction council.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The invoice destruction record shall bear signatures of members of the invoice destruction council who shall assume legal liability for any mistakes thereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><span lang=\"FR\">d) Invoice destruction dossier includes:<\/span><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; The decision on establishment of the invoice destruction council, except household or individual businesses;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; The list of invoices to be destroyed, including: Name, form number and reference number of the invoice, number of destroyed invoices (from number\u2026.to number\u2026., or number of each invoice if the invoice numbers are not continuous);<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; The invoice destruction record;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; The notice of invoice destruction result includes: type, reference number and quantity of destroyed invoice, from number\u2026..to number\u2026.., reasons, date and time, and method of destruction, using Form No. 02\/HUY-HDG in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The invoice destruction dossier shall be kept by the enterprise, business entity, household or individual business using invoices. The notice of invoice destruction result is made into 02 copies of which one copy is kept on file, and the other is sent to the supervisory tax authority within 05 working days from the date of invoice destruction.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Destruction of invoices by tax authorities<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Tax authorities shall take charge of destroying invoices which are printed according to orders of a Provincial Department of Taxation, are not sold or issued but are no longer used.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The General Department of Taxation shall promulgate procedures for destruction of invoices printed according to orders of Provincial Departments of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_28\"><\/a><b>Article 28. Handling of printed invoices purchased from tax authorities but lost, burnt or damaged<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises, business entities, household or individual businesses shall make reports on any lost, burnt or damaged invoices, whether they are issued or not, and notify them to their supervisory tax authorities, using Form No. BC21\/HDG in Appendix IA enclosed herewith, within 05 working days from the occurrence of such loss, burning or damage. If the deadline (i.e. 05<sup>th<\/sup> day) falls on the day off as prescribed by law, the deadline shall be the day following that day off.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. If the copy 2 of an invoice which has been properly issued is lost, burnt or damaged by either the seller or buyer, the seller and buyer shall make a record of such loss, burning or damage, which specifies the month in which the seller uses copy 1 of the invoice for tax declaration, append signatures and full names of their legal representatives (or their authorized persons), and seals (if any) to that record. Then, the seller shall make a photocopy of copy 1 of the invoice, which bears the signature of the seller\u2019s legal representative and seal, and send it to the buyer. The buyer may use the photocopy bearing the seller\u2019s signature and seal (if any) and the record of the lost, burnt, or damaged copy 2 as evidencing documents for bookkeeping and tax declaration. The buyer and the seller are responsible for the accuracy of the loss, burning or damage to the invoice.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If the loss, burning or damage to copy 2 of the invoice is related to a third party (e.g. a goods deliverer or invoice deliverer), responsibility shall attributed depending on whether the third party is hired by the buyer or the seller.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_29\"><\/a><b>Article 29. Reporting on use of printed invoices purchased from tax authorities and list of invoices used during a period<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Every quarter, enterprises, business entities, household or individual businesses that bought invoices from tax authorities shall submit reports on their use of invoices and lists of invoices used during the period to their supervisory tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Reports on use of invoices shall be submitted quarterly by the last day of the first month of the quarter following the reporting quarter, using Form No. BC26\/HDG in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If no invoices are used during the period, the quantity of used invoices in the report shall be zero (0), and the list of used invoices is not required. If the quantity of unused invoices specified in the report on use of invoices in the previous period is zero (0) and no invoices are purchased and used during this period, submission of report on use of invoices is not required.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. When an enterprise, business entity, household or individual business is fully or partially divided, merged, dissolved or declared bankrupt or has its ownership transferred, or when a state-owned enterprise is delegated, sold or leased, the report on its use of invoices and list of invoices used during the period shall be submitted by the same deadline with that of the tax statement dossier.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. If an enterprise, business entity, household or individual business relocates to another province which is not under the management of its current supervisory tax authority, the report on use of invoices and list of invoices used during the period shall be submitted to the tax authority in charge of the province from which it relocates.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"chuong_3\"><\/a><b>Chapter III<\/b><\/p>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b><span style=\"font-size: 12.0pt;\">REGULATIONS ON RECORDS <\/span><\/b><\/div>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_1_1\"><\/a><b>Section 1. GENERAL PROVISIONS<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_30\"><\/a><b>Article 30. Types of records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Records serving the management of taxes, fees and charges by tax authorities include:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Certificate of personal income tax withholding;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Receipts, including:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.1) Tax, fee or charge receipts without pre-printed face values;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.2) Tax, fee or charge receipts with pre-printed face values;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.3) Tax, fee or charge receipts.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. The Minister of Finance shall stipulate and provide guidance on other records which are required to serve the management of taxes, fees and charges in accordance with regulations of the Law on tax administration.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_31\"><\/a><b>Article 31. Time of preparing records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">When deducting personal income tax (PIT) or collecting taxes, fees or charges, organizations deducting PIT or collectors of taxes, fees or charges (hereinafter referred to as \u201ccollector\u201d) shall prepare and give PIT deduction statements or receipts to persons whose income is deducted or payers of taxes, fees or charges (hereinafter referred to as \u201cpayer\u201d).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_32\"><\/a><b>Article 32. Contents of records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. A certificate of personal income tax withholding contains the following information:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Name, form number, reference number and ordinal number of the certificate of personal income tax withholding;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Name, address and TIN of the applicant;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Name, address and TIN of the taxpayer (if available);<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Nationality (if the taxpayer is not a Vietnamese citizen);<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Taxable income, time of income payment, total taxable income, PIT amount deducted, income amounts received;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Date of the certificate of personal income tax withholding;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) Full name and signature of income payer.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case of electronic certificate of personal income tax withholding, digital signature is required.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. A receipt contains the following information:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Name of receipt: Tax, fee or charge receipt without a pre-printed face value; Tax, fee or charge receipt with a pre-printed face value; Tax, fee or charge receipt.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Form number and reference number of the receipt.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The receipt form number reflects the receipt type, number of its copies, and ordinal number of the receipt form (if a receipt type consists of different forms).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The receipt reference number is a sign used for identifying a particular receipt and is comprised of Vietnamese alphabet and 02 last numerals of the year.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">02 last numerals of the year on an externally-printed receipt are those of the year in which the receipt is printed. 02 last numerals of the year on an internally-printed receipt or electronic receipt are those of the year specified in the announcement of receipt issue or in which the receipt is printed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Receipt number is the ordinal number specified in a tax, fee or charge receipt. The receipt number is written in Arabic numerals and consists of 7 digits. The first number of an internally- or externally-printed receipt is 0000001. The number of an electronic receipt begins from 1, on January 01 or the first day on which the electronic receipts are used, and ends on December 31 every year.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Copies of a receipt (internally- or externally-printed receipt) are sheets of the same receipt. Each receipt has at least 02 copies or parts, including:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Copy (part) 1 is kept by the collector;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Copy (part) 2 is delivered to the tax, fee or charge payer;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The third and subsequent copies of the receipt are named according to their use purposes to serve the performance of management tasks as prescribed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Name and TIN of the collector.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Names of types of taxes, fees or charges, and amounts in figures and in words.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) Date of making the receipt.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">h) Signature of cashier. In case of electronic receipts, digital signature is required.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">i) Name and TIN of receipt printing service provider (in case of externally-printed receipts).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">k) The receipt is written in Vietnamese language. If a foreign language text is necessary, it must be placed between parentheses ( ) or next to the Vietnamese text, in which case it must be smaller than the Vietnamese text.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Numbers on the receipt must be natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The currency on the receipt shall be VND. If other amounts payable to state budget are collected in foreign currencies as prescribed by law, the currency on receipts may be written in either the foreign currency or VND by exchanging such amounts from the foreign currency to VND according to the exchange rates prescribed in Clause 4 Article 3 of the Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 120\/2016\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-120-2016-nd-cp-detailing-guiding-implementation-law-fees-charges\" target=\"_blank\" rel=\"noopener\">120\/2016\/ND-CP<\/a> dated August 23, 2016.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If a receipt does not have enough lines for specifying all types of fees\/charges collected, it may be accompanied by a list of collected fees\/charges. The collector shall decide the format of the list of collected fees\/charges. This list must bear the text \u201ck\u00e8m theo bi\u00ean lai s\u1ed1&#8230; ng\u00e0y&#8230; th\u00e1ng&#8230;. n\u0103m\u201d (this list is enclosed with the receipt No\u2026\u2026\u2026.dated\u2026\u2026.\u201d).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If some items of an electronic receipt need to be changed to meet the actual conditions, the collector shall request the Ministry of Finance (via the General Department of Taxation) in writing to give its approval and guidance before making such changes.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In addition to the compulsory contents prescribed in this Clause, the collector may add other information, including its logo\/decorative or advertising images, to a receipt in accordance with regulations of laws provided that such additional information shall neither hide nor obscure the compulsory contents. The font size of additional information on a receipt must be smaller than that of the compulsory contents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Forms of electronic records shall comply with the provisions in Clause 10 Article 4 of the Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 11\/2020\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-11-2020-nd-cp-administrative-procedures-for-state-treasury-operations\" target=\"_blank\" rel=\"noopener\">11\/2020\/ND-CP<\/a> dated January 20, 2020, and its instructional documents.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_2_1\"><\/a><b>Section 2. ELECTRONIC RECORDS<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_33\"><\/a><b>Article 33. Electronic record format<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Format of an electronic receipt:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The format of receipts prescribed in Point b Clause 1 Article 30 hereof complies with the following provisions:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Electronic receipts shall be XML (eXtensible Markup Language) documents, which are meant to share electronic data between IT systems;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The data of an electronic record consists two components: information about the transaction and the digital signature;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The General Department of Taxation shall develop and announce the format of transaction-related information, digital signatures and tools for display of electronic receipts prescribed herein.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Format of an electronic PIT deduction statement:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">When using the document in Point a Clause 1 Article 30 hereof in the electronic form, the organization deducting PIT shall develop a software system serving the use of electronic records which must contain adequate compulsory contents specified in Clause 1 Article 32 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Contents of electronic PIT deduction statements or receipts must be fully and accurately displayed, ensure readers can read them with electronic devices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_34\"><\/a><b>Article 34. Application for use of electronic records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Before using the electronic receipt as prescribed in Point b Clause 1 Article 30 hereof, the collector shall apply for use of the electronic receipt through the web portal of the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">An application for use of electronic receipt shall be made using Form No. 01\/DK-BL in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The General Department of Taxation shall receive applications for use of electronic receipts and send notices, using form No. 01\/TB-TNDK in Appendix IB enclosed herewith, through its web portal to applicants.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Within 1 working day from receipt of the application for use of electronic receipt, the tax authority shall send an electronic notice of approval of the application, if it is valid and satisfactory, or refusal of the application, if it is unsatisfactory or has mistakes, prepared according to the form No. 01\/TB-DKDT in Appendix IB enclosed herewith, to the applicant specified in Clause 1 of this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. When starting the use of electronic receipt as prescribed herein, the collector prescribed in Clause 1 of this Article shall destroy any unused physical receipts\/records as prescribed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. In case there is any change in the application for use of electronic receipt as prescribed in Clause 1 of this Article, the collector of fees\/charges payable to state budget shall make such change and submit the application for change to registration information to the tax authority by using form No. 01\/DK-BL in Appendix IA enclosed herewith through the web portal of the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_3_1\"><\/a><b>Section 3. INTERNALLY- AND EXTERNALLY-PRINTED RECEIPTS<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_35\"><\/a><b>Article 35. Rules for creation of receipts<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Each Provincial Department of Taxation shall place orders for printing of receipts (without pre-printed face value) which shall be then sold to collectors at prices sufficient to cover printing\/issue costs.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. If ordering the printing of receipts, collectors shall select and enter into printing service contracts with qualified printing service providers.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. In case of internally-printed receipts, a collector is required to meet the following requirements:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) It must have an equipment system (computers and printers) serving the printing and issuance of receipts when collecting fees\/charges.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) It must be an accounting unit as defined in the Law on accounting and have receipt printing software programs to ensure the transmission of receipt data to accounting software (or database) for declaration as prescribed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The receipt printing system must comply with the following rules:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.1) Receipts must be automatically numbered. Each copy of a receipt shall be printed out once. If a copy is printed out two times or more, it must be expressed as a copy.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.2) The receipt printing software must ensure security by classifying users so that unauthorized persons cannot change date of the software application.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case of purchase of receipt printing software, the collector must buy a printing software program from a qualified software supplier as prescribed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.3) Internally-printed receipts which are not yet issued shall be stored in the computer system according to regulations on information security.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b.4) Issued internally-printed receipts shall be stored in the computer system according to regulations on information security and in a manner that they may be accessed, extracted and printed out for reference when necessary.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_36\"><\/a><b>Article 36. Announcement of issue of internally- or externally-printed receipts<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Before using internally- or externally-printed receipts, each collector shall prepare and send an announcement of issue of receipts to its supervisory tax authority. The announcement of issue of receipts is sent to the tax authority electronically.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Issue of receipts by a tax authority<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Before the first sale of receipts which are printed for sale according to an order placed by the Provincial Department of Taxation, the announcement of issue of such receipts is required. The announcement of issue of receipts must be sent to all Provincial Departments of Taxation nationwide within 10 working days from the date of the announcement and before the sale of receipts. Numbers of receipts of the same reference number must be different.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If an announcement of issue of receipts has been published on the web portal of the General Department of Taxation, it must not be sent to other Provincial Departments of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case there is any change in the announcement of issue of receipts, the Provincial Department of Taxation shall repeat the abovementioned procedures for announcement of receipt issue.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. An announcement of issue of receipts includes the following information:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The legislative document defining the functions, duties and powers to perform state management tasks with fee\/charge collection;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Name, TIN and address of the collector or of the agency authorized to collect fees\/charges or issue fee\/charge receipts;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Types of receipts (enclosed with sample receipts). The sample receipt is a printed receipt that accurately and adequately reflects all items of a receipt given to a payer, and bears the number which is a series of &#8220;0&#8221; and the printed or stamped word \u201cM\u1eabu\u201d (\u201csample\u201d);<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Date of commencement of use of receipts;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Name, TIN and address of printing service provider (for externally-printed receipts); name and TIN (if any) of printing software supplier (for internally-printed receipts);<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Date of the announcement of receipt issue; name and signature of legal representative and seal of the collector.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case the format or contents of a receipt (either compulsory or additional contents) is\/are partially or entirely changed, the collector is required to provide a new announcement of receipt issue according to the provisions in this Clause, except the case resulting in Point d Clause 3 of this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">An announcement of receipt issue is made using Form No. 02\/PH-BLG in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Procedures for issue of receipts:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The announcement of issue of receipts and sample receipt must be sent to the supervisory tax authority at least 05 days before such receipts are used. The announcement of issue of receipts and sample receipt must be posted at a noticeable place at the premises of the collector and the entity authorized or delegated to collect fees\/charges throughout the use of such receipt type;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) If the tax authority shall give a notification to the collector within 03 working days from receipt of the announcement if finding that the received announcement of issue of receipts does not contain adequate contents as prescribed. The collector shall make necessary modifications to make its new announcement of receipt issue satisfactory;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) If the contents and format of the receipt whose issue has been announced are kept unchanged, the collector is not required to provide the sample receipt from the second and subsequent issues of receipts.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) With regard to receipts whose issue has been announced and which have the collector\u2019s name and address pre-printed but are unused, when the collector\u2019s name and address are changed but its TIN and supervisory tax authority are unchanged, the collector may continue using such receipts by stamping its new name and address next to its name and address pre-printed on such receipts, and send a notification of changes to the announcement of receipt issue to the supervisory tax authority, using Form No. 02\/DCPH-BLG in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">In case of relocation of the collector\u2019s business location resulting in change of its supervisory tax authority, if the collector wants to continue using receipts whose issue has been announced, it shall submit the report on use of receipts to the tax authority in charge of the province from which it relocates, stamp its new address on receipts when they are used, and send the list of unused receipts, using form No. 02\/BK-BLG in Appendix IA enclosed herewith, and the notification of changes to the announcement of receipt issue to the tax authority in charge of the province to which it relocates (in which the quantity of unused receipts must be specified). If the collector stops using the receipts whose issue has been announced, it shall destroy unused receipts and notify the receipt destruction result to the tax authority in charge of the province from which it relocates, and send the new announcement of receipt issue to the tax authority in charge of the province to which it relocates.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_37\"><\/a><b>Article 37. Issuance of and authorization to issue receipts<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Issuance of receipts<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">An issued receipt must accurately reflect the conducted economic transaction; numbers of receipts shall be issued in ascending order.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Copies of a receipt number must have the same contents. If a receipt contains errors, the cashier shall not tear the erroneous receipt from its counterfoil. If he\/she has done so, the erroneous receipt must be retained. The collector\u2019s seal shall be appended to copy 2 of the receipt (which will be given to the payer) at its upper left corner.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Receipts which are made according to the provisions in Clause 1 of this Article are legal records used for payment, accounting and financial statements.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If a receipt is not made according to the provisions in Clause 1 of this Article, it shall be not valid for payment, accounting and financial statement.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Authorization to issue receipts<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) A collector may authorize third party to issue receipts. The authorization to issue receipts must be made in writing and notified to the supervisory tax authorities of the collector and authorized party according to Form No. 02\/UN-BLG in Appendix IA enclosed herewith at least 03 working days before receipts are issued by the authorized party;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The written authorization must contain adequate information about the receipt to be issued under authorization (format, type, reference number, quantity of receipts (from number\u2026..to number\u2026.); purposes and duration of the authorization; method of delivery or installation of receipts (if they are internally printed); method of payment for receipts;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The collector shall prepare a notification of authorization which must contain adequate information about the receipt to be issued under authorization, purposes and duration of the authorization as specified in the written authorization, and the name, signature and seal (if any) of the collector\u2019s representative, and send it to the authorized party and send the announcement of issue of receipts to the tax authority; such notification of authorization must be posted at a noticeable place at the premises of the authorized party;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Receipts issued under authorization must still bear the collector\u2019s (i.e. the authorizing party\u2019s) name and seal which is appended to each receipt on its upper left corner (if receipts are printed out from the authorized party&#8217;s printer, the collector&#8217;s seal is not required);<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) If a collector distributes externally-printed receipts of the same reference number to its affiliated units or authorized parties which shall directly collect fees\/charges, it must keep a log of distribution of receipts to each affiliated unit\/authorized party. Affiliated units\/ authorized parties shall use receipts distributed by the collector in ascending order;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) The collector and authorized party shall make periodic reports on receipts issued under authorization. The collector shall submit report on use of receipts to its supervisory tax authority in accordance with regulations herein (including the quantity of receipts issued by its authorized parties). The authorized party is not required to send the announcement of receipt issue and report on use of receipts to the tax authority;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">g) When the authorization expires or is terminated before its expiration date, two parties must certify such termination of authorization in writing, notify it to the tax authority and post it at the location of collection of fees\/charges.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_38\"><\/a><b>Article 38. Reporting on use of internally- and externally-printed receipts<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Every quarter, each collector shall submit report on use of receipts.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The quarterly report on use of receipts must be submitted by the last day of the first month of the quarter following the reporting quarter.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. A report on use of receipts shall contain the following information: The collector\u2019s name, TIN (if any) and address; type of receipt; form number and reference number of the receipt; the quantity of unused receipts at the beginning of the period, and the quantity of receipts bought in the period; the quantity of receipts used, cancelled, lost and destroyed in the period; the quantity of unused receipts at the end of the period; If no receipts are used during the period, the quantity of receipts used in the period specified in the report shall be zero (0). If the quantity of unused receipts specified in the report on use of receipts in the previous period is zero (0) and no announcement of issue of receipts is made and no receipts are used during this period, the report on use of receipts is not required.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">If a third party is authorized to issue receipts, the collector shall still submit report on use of receipts.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The report on use of receipts shall be made using Form No. BC26\/BLDT or Form No. BC26\/BLG in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. A collector that is dissolved, fully or partially divided, merged or has its ownership transferred, it shall submit the report on use of receipts by the same deadline for submission of fee\/charge statements.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_39\"><\/a><b>Article 39. Destruction of receipts<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Receipts shall be destructed in the following cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Externally-printed receipts that are incorrect, repeated or redundant must be destroyed before the receipt printing service contract is finalized.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Receipts issued by accounting units shall be destroyed in accordance with regulations of the Law on accounting.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Collectors must destroy their receipts which are no longer used.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Receipts which are not yet issued but are exhibits of lawsuit cases shall not be destroyed and must be handled in accordance with regulations of laws.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Receipts certified to be destroyed<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Destruction of externally- or internally-printed receipts means the burning, cutting, shredding or use of another destruction method as long as the destroyed receipts can no longer be read.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; Destruction of electronic receipts means a method adopted to make electronic receipts no longer exist on the information system or make the information contained in such electronic receipts inaccessible and un-referable.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Unless otherwise prescribed by competent authorities, electronic receipts whose retention period has expired as prescribed in the Law on accounting shall be destroyed. The destruction of electronic receipts must avoid causing any impact on the integrity of the electronic receipts that have not been destroyed and the normal operation of the information system.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Procedures for destruction of receipts<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Receipts must be destroyed within 30 days from the date on which the destruction is notified to the supervisory tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">When receipts become invalid as notified by the tax authority, the collector shall destroy receipts and provide the tax authority with the following information: the collector\u2019s name, TIN (if any) and address, destruction method, time and date of destruction, type, form number and reference number of destroyed receipt, number of destroyed receipts (from number\u2026..to number\u2026..), and quantity of destroyed receipts. Receipts must be destroyed within 10 days from the date on which they are invalid as notified by the tax authority.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The collector shall make the list of receipts to be destroyed. The list of receipts to be destroyed must specify the name, form number and reference number of the receipt, quantity of receipts to be destroyed (from number\u2026.to number\u2026., or number of each receipt to be destroyed if the receipt numbers are not continuous).<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The collector shall establish a receipt destruction council. The receipt destruction council is comprised of senior representatives and representatives of the accounting department of the collector in charge of collecting other amounts payable to state budget.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) The receipt destruction record must bear signatures of members of the receipt destruction council who shall assume legal liability for any mistakes thereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) A receipt destruction dossier includes: The decision on establishment of the receipt destruction council; the list of receipts to be destroyed; the receipt destruction record; and the notice of receipt destruction result.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The receipt destruction dossier must be kept by the collector. The notice of receipt destruction result is made using Form No. 02\/HUY-BLG in Appendix IA enclosed herewith into 02 copies of which one copy is kept by the collector, and the other is sent to the collector\u2019s supervisory tax authority within 05 working days from the date of receipt destruction. The notice of receipt destruction result must specify type, reference number of destroyed receipt, quantity of destroyed receipts (from number\u2026..to number\u2026.), reasons, date and time, and method of destruction.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Tax authorities shall take charge of destroying receipts which are printed according to orders of a Provincial Department of Taxation, are not sold but no longer used. b) The General Department of Taxation shall promulgate procedures for destruction of receipts printed according to orders of Provincial Departments of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_40\"><\/a><b>Article 40. Handling of lost, burnt or damaged externally- or internally-printed receipts<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. The collector shall make a report on any lost, burnt or damaged receipts, whether they are issued or not, and provide its supervisory tax authority with the following information within 05 working days from the occurrence of such loss, burning or damage, including: name, TIN and address of entity causing the receipt loss, burning or damage as specified in the case record, type, form number and reference number of the receipt, quantity of receipts (from number\u2026.to number\u2026..) and copies of receipts. If the deadline (i.e. 05<sup>th<\/sup> day) falls on the day off as prescribed by law, the deadline shall be the day following that day off.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The report on loss, burning or damage to receipts is made using Form No. BC21\/BLG in Appendix IA enclosed herewith.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. If the PIT deduction statement or receipt of a taxpayer or fee\/charge payer is lost, burnt or damaged, he\/she may use the photocopy of the copy of the lost, burnt or damaged PIT deduction statement or receipt kept by the collector, which must bear the collector\u2019s certification and seal (if any), and the record of such loss, burning or damage case as evidencing records for payment\/financial statements. The collector and payer are responsible for the accuracy of the loss, burning or damage to the receipt.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"chuong_4\"><\/a><b>Chapter IV<\/b><\/p>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b>DEVELOPMENT AND SEARCHING OF INVOICE\/RECORD INFORMATION<\/b><\/div>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_1_2\"><\/a><b>Section 1. DEVELOPMENT OF INVOICE\/RECORD INFORMATION<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_41\"><\/a><b>Article 41. General rules<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Invoice\/record information systems shall be uniformly developed and managed by central and local authorities, and conformable with IT technical regulations and standards.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. The invoice\/record database shall facilitate tax administration and other state management tasks; facilitate socio-economic development; ensure safety, security and national security.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Invoice\/record information and data shall be collected, updated, maintained, accessed and used on a regular basis; be accurate, truthful and objective.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. The development, management, use and update of the invoice\/record database shall be accurate, scientific, objective and in a timely manner.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. The invoice\/record database shall be developed, connected and shared electronically in order to ensure convenient and effective management, provision and use of information and data.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. Invoice\/record information and data shall be used for their intended purposes and in accordance with regulations of law.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">7. The invoice\/record database shall be connected and exchanged with information systems and databases of relevant ministries, central and local authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_42\"><\/a><b>Article 42. Development of IT infrastructure and software systems serving management, operation and use of electronic invoice\/record information system<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. The IT infrastructure consists of computers (servers), networking equipment, network security hardware or software, database, storage devices, peripheral devices, auxiliary devices and local networks.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. The software system serving management, operation and use of the electronic invoice\/record information system consists of the operation system, database management system and software applications.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_43\"><\/a><b>Article 43. Development, collection, processing and management of invoice\/record information system<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Development of the invoice\/record information system<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The invoice\/record database is a collection of organized invoice\/record data that can be accessed, managed and updated via electronic devices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The invoice\/record database managed by tax authorities shall be developed by the General Department of Taxation and State Treasury in cooperation with relevant units in conformity with the architecture of Vietnam\u2019s Electronic Government, including the following functions: registration, invoice\/record cancellation, information about e-invoices to be sent by sellers to tax authorities, record information sent to tax authorities, and invoice\/record-related information about tax declaration.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Collection and update of invoice\/record information<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Invoice\/record information shall be collected according to the information sent by the sellers to tax authorities, information related to e-invoices\/ electronic records from other authorities, and information collected from the performance of tax administration tasks by tax authorities.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Processing of invoice\/record information<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The General Department of Taxation shall process information and data before they are stored in the national database with the aims of ensuring rationality and uniformity. Information processing tasks include:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Inspection and assessment of conformity to regulations and procedures during collection of information and data;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Inspection and assessment of legal grounds and reliability of information and data;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Compilation, arrangement and classification of information and data according to regulations;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) For information and data updated from specialized databases, their managing authorities shall be responsible for the accuracy of the information and data.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Management of the invoice\/record information system<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">The General Department of Taxation shall manage the invoice\/record information system as follows:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Develop, manage, operate and use the invoice\/record information system and provide public e-invoice\/electronic record services where necessary;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Integrate survey results, relevant data and information about invoices\/records provided by relevant Ministries and regulatory authorities;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Provide instructions, inspect and supervise the management and operation of the invoice\/record information system by local tax authorities;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Formulate and promulgate regulations on accessibility to the invoice\/record information system; manage the connection, sharing and provision of data for databases of Ministries, local and central authorities;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Take charge and cooperate with relevant units in development of software programs in the invoice\/record information system.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"muc_2_2\"><\/a><b>Section 2. SEARCHING, PROVISION AND USE OF E-INVOICE INFORMATION<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_44\"><\/a><b>Article 44. Rules for searching, provision and use of e-invoice information<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. E-invoice information shall be searched for, provided and used for completing tax procedures, making payments via banks and other administrative procedures; verifying the legitimacy of goods sold on the market.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. E-invoice information must be only searched for and provided by authorized persons in an adequate and timely manner.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. The provided e-invoice information must be used for its intended purposes, serving professional operations within the functions and tasks of the information user, and in a manner that complies with regulations of the Law on protection of state secrets.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_45\"><\/a><b>Article 45. Searching of e-invoice information for inspection of goods sold on the market<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. When inspecting goods sold on the market, if e-invoices are used, competent authorities and persons may visit the web portal of the General Department of Taxation to search e-invoice information to serve their administrative purposes and shall not be allowed to demand paper invoices. Entities concerned shall be responsible for using equipment for accessing and searching e-invoice data.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. When any failure to search e-invoice data due to unexpected events, incidents or natural disasters causing impacts on the access to the Internet network occurs, competent authorities and persons performing inspection tasks may search e-invoice information by sending messages.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_46\"><\/a><b>Article 46. E-invoice information providers and users<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. The General Department of Taxation shall provide e-invoice information at the request of central authorities and organizations performing state management tasks. Provincial Departments of Taxation, and Sub-departments of Taxation shall provide e-invoice information at the request of regulatory authorities and organizations performing state management tasks of the same level.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. E-invoice information users include:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Enterprises, business entities, household or individual businesses that are providers of goods or services; buyers of goods or services;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Regulatory authorities that use e-invoice information for competing administrative procedures as prescribed by law; verifying the legitimacy of goods sold on the market;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Credit institutions that use e-invoice information for their completion of procedures for tax and payments via banks;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) E-invoice service providers.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Organizations that use electronic record information for deducting PIT.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_47\"><\/a><b>Article 47. Form of access and use of e-invoice information on web portal<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Information users, including enterprises, business entities, household or individual businesses that are sellers of goods\/services, and buyers of goods\/services, shall access the web portal of the General Department of Taxation for searching e-invoice information according to contents of e-invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Information users, including regulatory authorities, credit institutions, e-invoice service providers that have signed the information exchange regulation or contracts, shall register for and be granted the right to access, connect and use e-invoice information from the General Department of Taxation as follows:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Apply a valid digital signature as prescribed by law;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Perform line coding;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Ensure information security as prescribed by law;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Meet technical requirements laid down by the General Department of Taxation, including: Information items, data format, connection method and information exchange frequency.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Information users prescribed in Clause 2 of this Article shall assign their units or persons in charge of registering the use of e-invoice information (hereinafter referred to as \u201cresponsible applicant\u201d) and send written notification thereof to the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_48\"><\/a><b>Article 48. Publishing and searching of e-invoice information<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. E-invoice information published on the web portal includes contents of e-invoices prescribed in Article 10 hereof, and the e-invoice status.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. E-invoice information shall be provided in the form of electronic document and electronic data digitally signed by the General Department of Taxation or in the form of messages provided by the General Department of Taxation for information users that are regulatory authorities through their telephone numbers specified in their written requests sent to the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. E-invoice information must be displayed on the enterprise\u2019s system according to the order of e-invoice contents as prescribed in Article 10 hereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_49\"><\/a><b>Article 49. Registration, modification and termination of use of e-invoice information<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Registration for use of e-invoice information and modification thereof<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The responsible applicant of the information user shall send an application, using Form No. 01\/CCTT-DK in Appendix II enclosed herewith, to the General Department of Taxation for registration of use of e-invoice information or modification thereof.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Within 02 working days from receipt of the application, the General Department of Taxation shall consider approving the registration or modification thereof, and give a notice of application processing result (using Form No. 01\/CCTT-NT in Appendix II enclosed herewith) to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Procedures for registration, extension or revocation of accounts to access the web portal for using e-invoice information (hereinafter referred to as \u201cuser accounts\u201d):<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The responsible applicant of the information user shall send an application, using Form No. 01\/CCTT-DK in Appendix II enclosed herewith, to the General Department of Taxation for registration, extension or revocation of a user account;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Within 02 working days from receipt of the application, the General Department of Taxation shall consider granting a new user account, extending validity period or revoking an existing user account, and give a written notification thereof to the information user. If an application is refused, reasons for such refusal must be given.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Information about new user accounts shall be sent to responsible applicants from email addresses or telephone numbers officially announced by the General Department of Taxation;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) A new user account or an extended one shall be valid for 24 months or another period as requested by the information user but not exceeding 24 months from the date on which the General Department of Taxation sends its notice of application processing result to the responsible applicant of the information user.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">At least 30 days before the validity period expires, the General Department of Taxation shall notify the expiring user account in writing to the responsible applicant of the information user. Such notification shall be sent in the forms of email or messages from email addresses or telephone numbers officially announced by the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Registration, extension and cancellation of provision of e-invoice information by messaging to telephone numbers:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The responsible applicant of the inspecting authority shall send an application, using Form No. 01\/CCTT-NT in Appendix II enclosed herewith, to the General Department of Taxation for registration, extension or cancellation of provision of e-invoice information in the messaging form;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Within 02 working days from receipt of the application, the General Department of Taxation shall consider approving the application and give a written notification thereof to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The registration or extension of provision of e-invoice information in the messaging form shall be valid for 24 months or another period as requested by the information user but not exceeding 24 months from the date on which the General Department of Taxation sends its notice of application processing result to the responsible applicant of the information user.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">At least 30 days before the validity period of provision of e-invoice information in the messaging form expires, the General Department of Taxation shall give a written notification thereof to the responsible applicant of the information user. Such notification shall be sent in the forms of email or messages from email addresses or telephone numbers officially announced by the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Procedures for connection or disconnection between the information user\u2019s system and the web portal for using e-invoice information:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The responsible applicant of the information user shall send an application for connection or disconnection to the web portal, using Form No. 01\/CCTT-KN in Appendix II enclosed herewith, to the General Department of Taxation;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Within 03 working days from receipt of the application, the General Department of Taxation shall send a written notice of approval or refusal to approve the application to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) If an application for connection is approved: Within 10 working days from the date of notification, the General Department of Taxation shall appoint a survey team to inspect the information user\u2019s satisfaction of information system location and facilities requirements.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; If the survey team comes to a conclusion that the information user\u2019s system is satisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its eligibility for connection and cooperation in making connection between systems to provide e-invoice\/electronic record information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">&#8211; If the survey team comes to a conclusion that the information user\u2019s system is unsatisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its ineligibility for connection to the web portal.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) If an application for disconnection is approved, after sending a written notification, the General Department of Taxation shall cooperate with the information user to make the requested disconnection.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_50\"><\/a><b>Article 50. Termination of provision or use of e-invoice information<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. The General Department of Taxation shall revoke the user account for accessing its web portal or cancel the provision of e-invoice information in the messaging form in the following cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The revocation or cancellation is made at the request of the responsible applicant of the information user;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The validity period of the user account or provision of e-invoice information in the messaging form expires;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) The user account or telephone number has been not used for searching e-invoice information for a consecutive period of 06 months;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) The information user is found to have not used e-invoice information for its intended purposes and serving professional operations within its functions and tasks, or have used it inconsistently with regulations of the Law on protection of state secrets.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. The General Department of Taxation shall make disconnection between the information user\u2019s system and its web portal in the following cases:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) The disconnection is made at the request of the responsible applicant of the information user;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) The information user is found to have not used e-invoice information for its intended purposes and serving professional operations within its functions and tasks, or have used it inconsistently with regulations of the Law on protection of state secrets.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. At least 05 working days before the official date of termination of provision or use of e-invoice information (except cases where the termination is made at the request of the responsible applicant of the information user), the General Department of Taxation shall give a written notification of termination of provision or use of e-invoice\/electronic record information to the responsible applicant of the information user, in which reasons for such termination must be specified.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_51\"><\/a><b>Article 51. Time limit for provision of e-invoice information<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Within 05 minutes from receipt of the request, a response shall be sent from the web portal to the information user to provide:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. E-invoice information<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Reasons must be provided in case the system fails or no e-invoice information is found.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. If a large amount of information is requested, the time limit for information provision shall be notified by the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_52\"><\/a><b>Article 52. Responsibilities of General Department of Taxation<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Build, develop and manage the operation of its web portal. To be specific:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Ensure convenient access by users; provide searching tools which must be easy to use and provide accurate results;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Provide information and data in the format prescribed in standards and\/or technical regulations in order that information and data may be easily downloaded, quickly shown and printed by popular electronic devices;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Ensure uninterrupted and stable operation of the web portal, and information security;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Play the leading role in giving instructions and assistance in operating the web portal.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Manage the registration of use of e-invoice\/electronic record information by information users.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Announce its email addresses and telephone numbers which are used for providing e-invoice\/electronic record information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Formulate and announce technical requirements to be satisfied for making connections to the web portal.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. In case of suspension of provision of e-invoice information, the General Department of Taxation shall notify it to the information user. Such notification must indicate the expected time for resumption of provision of e-invoice information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_53\"><\/a><b>Article 53. Responsibilities of information users<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Use e-invoice information for intended purposes and serving professional operations within functions and tasks of the information user, and in a manner that complies with regulations of the Law on protection of state secrets.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Prepare appropriate technical facilities and equipment to ensure searching, connection and use of e-invoice information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Apply for the right to access, search and use e-invoice information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Manage and keep confidentiality of information about the user account which is used for accessing the web portal, or the telephone number which is used for receiving e-invoice\/electronic record information messaged by the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Ensure the development and operation of the system receiving e-invoice information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_54\"><\/a><b>Article 54. Funding<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">Funding for searching, provision and use of e-invoice information by regulatory authorities as referred to in this document shall be derived from state budget based on approved annual expenditure estimates of regulatory authorities as prescribed in regulations and laws in force.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"chuong_5\"><\/a><b>Chapter V<\/b><\/p>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b><span style=\"font-size: 12.0pt;\">RIGHTS, OBLIGATIONS AND RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS IN USE AND MANAGEMENT OF INVOICES\/RECORDS<\/span><\/b><\/div>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_55\"><\/a><b>Article 55. Rights and obligations of sellers of goods\/providers of services<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. A seller of goods or service provider shall have the right to:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Generate unauthenticated e-invoices if meeting the requirements laid down in Clause 2 Article 91 of the Law on tax administration No. 38\/2019\/QH14;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Use authenticated e-invoices if being eligible as prescribed in Clauses 1, 3, 4 Article 91 of the Law on tax administration No. 38\/2019\/QH14;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Use tax authority-ordered printed invoices as prescribed in Article 24 hereof;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Use legal invoices to serve business operations;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) File lawsuits against entities infringing upon rights to generate, issue and use legal invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. A seller of goods or service provider shall be obliged to:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Issue and give invoices when selling goods or providing services to customers;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Manage the generation of invoices as prescribed herein;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Register for use of e-invoices as prescribed in Article 15 hereof if using e-invoice an transmit e-invoice data to tax authorities in case of use of unauthenticated e-invoices as prescribed in Article 22 hereof;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">d) Publish the methods for searching and receipt of original files of e-invoices sent from the seller to buyers;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">dd) Submit reports on use of invoices, using Form No. BC26\/HDG in Appendix IA enclosed herewith, to the supervisory tax authority in case of purchase of invoices from tax authorities;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">e) Send invoice data to tax authorities, using form No. 01\/TH-HDDT in Appendix IA enclosed herewith, in case of use of invoices bought from tax authorities, and VAT declaration.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_56\"><\/a><b>Article 56. Responsibilities of buyers of goods\/services<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Request sellers to issue and give invoices when buying goods\/services.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Provide accurate information necessary for sellers to issue invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Sign copies of invoices which contain adequate information in case two parties have agreed that the buyer shall sign invoices.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Use invoices for prescribed purposes.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Provide information on invoices for competent authorities at their request; in case of use of tax authority-ordered printed invoices, provide original invoices; in case of use of e-invoices, comply with regulations on searching, provision and use of e-invoice information.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_57\"><\/a><b>Article 57. Responsibilities of tax authorities to manage e-invoices\/electronic records<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. General Department of Taxation shall:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Establish e-invoice, tax authority-ordered printed invoice and electronic record databases used for the purposes of tax management, state management by other regulatory authorities (including public security forces, market surveillance forces, border guard forces and relevant authorities) and checking and verification of invoices by enterprises, organizations and individuals;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Notify types of invoices\/records issued, lost as reported or invalid.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Each Provincial Department of Taxation shall:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Manage the generation and issuance of invoices\/records by local organizations and individuals;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Place orders for printing and issue invoices which shall be sold to eligible entities as prescribed herein;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">c) Inspect generation, issuance and use of invoices\/records in the province.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Each Sub-department of Taxation shall:<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">a) Inspect the use of invoices for sale of goods or provision of services; use of electronic records within the assigned scope of tax management;<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">b) Monitor and inspect the cancellation of invoices\/records as prescribed by the Ministry of Finance within the assigned scope of tax management.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_58\"><\/a><b>Article 58. Responsibilities for data and information sharing and connection<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises and business entities doing business in the following sectors: electricity, petroleum, post and telecommunications, air transport, road transport, rail transport, sea transport, inland water transport, clean water, finance and credit, insurance, healthcare, electronic commerce, supermarket business or trading shall use e-invoices and provide e-invoice data according to data formats announced by the General Department of Taxation.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Credit institutions and payment service providers shall provide electronic data about payment transactions through accounts of organizations or individuals at the written request of tax authorities, and provide information about their clients in accordance with regulations of the Law on banking.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Manufacturers and importers of products subject to excise tax that are required to use stamps by laws shall make connections of information about printing and use of stamps and electronic stamps with tax authorities. Information about printing and use of electronic stamps shall serve as a basis for formulation, use and management of the e-invoice database. Entities using electronic stamps shall pay fees for printing and use of electronic stamps in accordance with regulations adopted by the Minister of Finance.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Organizations and entities such as Market Surveillance Agency, General Department of Land Administration, General Department of Geology and Minerals of Vietnam, public security, transport and health authorities and other entities concerned shall make connections to share data and information necessary for use within their authority with the General Department of Taxation in order to set up the e-invoice database.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"chuong_6\"><\/a><b>Chapter VI<\/b><\/p>\n<div style=\"margin-top: 6.0pt; text-align: center;\"><b><span style=\"font-size: 12.0pt;\">IMPLEMENTATION<\/span><\/b><\/div>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_59\"><\/a><b>Article 59. Effect<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. This Decree comes into force from July 01, 2022. Authorities, organizations and individuals that meet IT infrastructure requirements are encouraged to apply regulations on e-invoices and electronic records herein before July 01, 2022.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. The Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 51\/2010\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-51-2010-nd-cp-providing-for-goods-sale-and-service-provision-invoices\" target=\"_blank\" rel=\"noopener\">51\/2010\/ND-CP<\/a> dated May 14, 2010, the Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 04\/2014\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-04-2014-nd-cp-amending-decree-no-51-2010-nd-cp-goods-sale-and-service-provision-invoices\" target=\"_blank\" rel=\"noopener\">04\/2014\/ND-CP<\/a> dated July 17, 2014, and the Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 119\/2018\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-119-2018-nd-cp-prescribing-electronic-invoices-for-sale-of-goods-and-provision-of-services\" target=\"_blank\" rel=\"noopener\">119\/2018\/ND-CP<\/a> dated September 12, 2018 shall continue to be valid until June 30, 2022.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Clause 2 and Clause 4 Article 35 of the Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 119\/2018\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-119-2018-nd-cp-prescribing-electronic-invoices-for-sale-of-goods-and-provision-of-services\" target=\"_blank\" rel=\"noopener\">119\/2018\/ND-CP<\/a> dated September 12, 2018 are abrogated from November 01, 2020.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">4. Clause 12 Article 5 of the Government\u2019s Decree No. <a class=\"text-blue\" title=\"Decree of Government 12\/2015\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-12-2015-nd-cp-elaboration-law-amendments-tax-laws-amendments-decrees-on-taxations\" target=\"_blank\" rel=\"noopener\">12\/2015\/ND-CP<\/a> dated January 12, 2015 is abrogated.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">5. Management and use of public property sales invoices (physical invoices printed according to orders placed by the Ministry of Finance) shall continue to comply with the provisions in the Government\u2019s Decree No. 151\/2017\/ND-CP dated December 26, 2017.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">6. Management and use of physical invoices for sale of national reserve goods shall continue to comply with the provisions in the Circular No. 16\/2012\/TT-BTC dated February 08, 2012 of the Ministry of Finance. If there is a notification of application of e-invoices for sale of national reserve goods, sellers of national reserve goods must use e-invoices as prescribed.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_60\"><\/a><b>Article 60. Transition<\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. Enterprises and business entities that have informed the issue of externally-printed invoices or internally-printed invoices, unauthenticated e-invoices or have registered the use of authenticated e-invoices, or have purchased invoices from tax authorities before the date of entry into force of this Decree are allowed to continue using these invoices from the date of promulgation of this Decree to end of June 30, 2022, and following invoice-related procedures as provided for in the Decree No. <a class=\"text-blue\" title=\"Decree of Government 51\/2010\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-51-2010-nd-cp-providing-for-goods-sale-and-service-provision-invoices\" target=\"_blank\" rel=\"noopener\">51\/2010\/ND-CP<\/a> dated May 14, 2010 and the Decree No. <a class=\"text-blue\" title=\"Decree of Government 04\/2014\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-04-2014-nd-cp-amending-decree-no-51-2010-nd-cp-goods-sale-and-service-provision-invoices\" target=\"_blank\" rel=\"noopener\">04\/2014\/ND-CP<\/a> dated January 17, 2014.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">During the period from date of promulgation of this Decree to June 30, 2022, when tax authorities advise business establishments of conversion into e-invoices in accordance with the provisions herein or of the Decree No. <a class=\"text-blue\" title=\"Decree of Government 119\/2018\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-119-2018-nd-cp-prescribing-electronic-invoices-for-sale-of-goods-and-provision-of-services\" target=\"_blank\" rel=\"noopener\">119\/2018\/ND-CP<\/a> dated September 12, 2018, if they continue to use the aforesaid invoices because of their failure to meet information technology infrastructure requirements, they must send their invoice data to their supervisory tax authorities by using the Form No. 03\/DL-HDDT in the Appendix IA enclosed herewith and submit their VAT declaration forms. Receiving tax authorities must set up the database containing their invoice data and have it posted on the web portal of the General Department of Taxation to enable e-invoice data searches.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. With respect to businesses established during the period from the date of promulgation of this Decree to June 30, 2022, if tax authorities order them to use e-invoices in accordance with the provisions herein, they must follow the tax authority\u2019s instructions. If they continue to use the invoices prescribed in the Decree No. <a class=\"text-blue\" title=\"Decree of Government 51\/2010\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-51-2010-nd-cp-providing-for-goods-sale-and-service-provision-invoices\" target=\"_blank\" rel=\"noopener\">51\/2010\/ND-CP<\/a> dated May 14, 2010 and the Decree No. <a class=\"text-blue\" title=\"Decree of Government 04\/2014\/ND-CP\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-04-2014-nd-cp-amending-decree-no-51-2010-nd-cp-goods-sale-and-service-provision-invoices\" target=\"_blank\" rel=\"noopener\">04\/2014\/ND-CP<\/a> dated January 17, 2014 because of their failure to meet information technology infrastructure requirements, they shall comply with the provisions in Clause 1 of this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. The Ministry of Finance shall provide specific guidance on this Article.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\"><a name=\"dieu_61\"><\/a><b>Article 61. Responsibility for implementation<\/b><b> <\/b><\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">1. The Minister of Finance shall play the leading role and cooperate with provincial People&#8217;s Committees in making information connections from POS cash registers in order to manage retailing revenues of household and individual businesses in accordance with the provisions herein.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">2. Ministers, heads of ministerial agencies and heads of Governmental agencies shall, within the ambit of their assigned functions and duties, organize the implementation of this Decree.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">3. Chairpersons of provincial People\u2019s Committees shall direct their affiliates and subordinate units within their jurisdiction to implement this Decree.\/.<\/p>\n<p style=\"margin-top: 6.0pt; text-align: justify;\">\n<\/div>\n<table style=\"border-collapse: collapse;\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"><!--VABWAFAATABfADIAMAAyADMAMAA5ADEANQA=--><\/p>\n<tbody>\n<tr>\n<td style=\"width: 180.4pt; padding: 0in 5.4pt 0in 5.4pt; text-align: justify;\" valign=\"top\" width=\"241\">\n<p style=\"margin-bottom: 6.0pt; text-align: justify;\">\n<\/td>\n<td style=\"width: 262.4pt; padding: 0in 5.4pt 0in 5.4pt; text-align: justify;\" valign=\"top\" width=\"350\">\n<div style=\"margin-bottom: 6.0pt; text-align: center;\"><b>ON BEHALF OF THE GOVERNMENT<br \/>\nTHE PRIME MINISTER<\/p>\n<p>Nguyen Xuan Phuc<\/b><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: justify;\">\n<p style=\"margin-top: 6.0pt; text-align: justify;\">\n<\/div>\n<\/div>\n<p><!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: small;\"> &#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 \/>\n<\/span><i>This translation is made by <b><span style=\"color: #ff0000;\">TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/span><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. Its copyright is owned by <b><span style=\"color: #ff0000;\">TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/span><\/b> and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed<\/i><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"NoiDungChiaSe_TA\" style=\"width: 190px; float: right; text-align: justify;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\">\n<div id=\"tab3\" class=\"contentDoc\" style=\"text-align: justify;\">\n<p><script language=\"javascript\" type=\"text\/javascript\"> var pageList = new Array(\"\/viewpdf\/c=RRMU9UZ3Tk\/==E9PQTU\"); var currentPage = -1; function gotoPage(status) { if (((currentPage <= 0) &#038;&#038; !status) || ((currentPage == pageList.length - 1) &#038;&#038; status)) return; \/\/ else \/\/ var viewer = document.getElementById(\"framePDFViewer\"); currentPage = (status == 1) ? (currentPage + 1) : (currentPage - 1); viewer.src = \"\" + pageList&#091;currentPage&#093; + \"&#038;output=embed#toolbar=0\"; if (pageList.length > 1) { displayNoOfPageText(); } else { document.getElementById(\"changepage\").innerHTML = \"\"; } } function displayNoOfPageText() { if (pageList.length > 1) document.getElementById(\"noofpages\").innerHTML = \"Ph\u1ea7n: \" + (currentPage + 1) + \"\/\" + pageList.length; } $(document).ready(function () { var __type = 'noi-dung'; if(__type == \"tieng-anh\") { $(\"#ShowENTip\").show(); } if (__type == \"van-ban-goc\") { $(\"#ShowScanTip\").show(); gotoPage(true); displayNoOfPageText(); }}); <\/script><\/p>\n<div id=\"scanDocDiv\" style=\"text-align: justify;\">\n<div id=\"toolbar\" style=\"text-align: justify;\"><span id=\"noofpages\"><\/span><span id=\"changepage\"><a style=\"padding-left: 20px; color: #076da5; cursor: pointer;\">Ph\u1ea7n tr\u01b0\u1edbc<\/a> <a style=\"padding-left: 5px; color: #076da5; cursor: pointer;\">Ph\u1ea7n sau<\/a><\/span><\/div>\n<p><iframe id=\"framePDFViewer\" style=\"width: 100%; height: 750px;\" frameborder=\"0\" scrolling=\"yes\"> <\/iframe><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"tab_l\u01b0\u1ee3c-\u0111\u1ed3\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-l\u01b0\u1ee3c-\u0111\u1ed3\">\n<div id=\"tab4\" class=\"contentDoc\" style=\"display: block; text-align: justify;\">\n<div id=\"loadluocdo\" style=\"text-align: justify;\"><img decoding=\"async\" src=\"\/Images\/ajax-loader.gif\" \/><\/div>\n<\/div>\n<\/div>\n<div id=\"tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-li\u00ean-quan-hi\u1ec7u-l\u1ef1c\">\n<div class=\"vb-cards\" style=\"text-align: justify;\">\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">1<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-51-2010-ND-CP-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 14\/05\/2010<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2011<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2022<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 19\/05\/2010<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">2<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-04-2014-ND-CP-sua-doi-Nghi-dinh-51-2010-ND-CP-hoa-don-ban-hang-hoa-cung-ung-dich-vu\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 04\/2014\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 17\/01\/2014<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/03\/2014<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2022<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 21\/01\/2014<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">3<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-12-2015-ND-CP-huong-dan-Luat-sua-doi-bo-sung-mot-so-dieu-cua-cac-Luat-ve-thue\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 12\/02\/2015<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2015<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 13\/02\/2015<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">4<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-119-2018-ND-CP-quy-dinh-ve-hoa-don-dien-tu-khi-ban-hang-hoa-cung-cap-dich-vu\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 12\/09\/2018<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/11\/2018<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2022<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 13\/09\/2018<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">5<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-41-2022-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 20\/06\/2022<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 20\/06\/2022<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 21\/06\/2022<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">6<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-114-2024-ND-CP-sua-doi-Nghi-dinh-151-2017-ND-CP-huong-dan-Luat-Quan-ly-su-dung-tai-san-cong\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 114\/2024\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 151\/2017\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 15\/09\/2024<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 30\/10\/2024<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2025<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 17\/09\/2024<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">7<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Van-ban-hop-nhat-25-VBHN-BTC-2022-Nghi-dinh-hoa-don-chung-tu\" target=\"_blank\" rel=\"noopener\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 25\/VBHN-BTC n\u0103m 2022 h\u1ee3p nh\u1ea5t Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 24\/10\/2022<\/li>\n<li style=\"text-align: justify;\">H\u1ee3p nh\u1ea5t: 24\/10\/2022<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 09\/11\/2022<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">8<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-70-2025-ND-CP-sua-doi-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 20\/03\/2025<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/06\/2025<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 24\/03\/2025<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">9<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Van-ban-hop-nhat-18-VBHN-BTC-2025-Nghi-dinh-quy-dinh-ve-hoa-don-chung-tu\" target=\"_blank\" rel=\"noopener\">V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 18\/VBHN-BTC n\u0103m 2025 h\u1ee3p nh\u1ea5t Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 30\/07\/2025<\/li>\n<li style=\"text-align: justify;\">H\u1ee3p nh\u1ea5t: 30\/07\/2025<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 04\/08\/2025<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"tab_li\u00ean-quan-n\u1ed9i-dung\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-li\u00ean-quan-n\u1ed9i-dung\">\n<div class=\"vb-cards\" style=\"text-align: justify;\">\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">1<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Thong-tu-32-2025-TT-BTC-huong-dan-thuc-hien-Luat-Quan-ly-thue-ve-hoa-don-chung-tu\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 31\/05\/2025<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/06\/2025<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 31\/05\/2025<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">2<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 17\/09\/2021<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/07\/2022<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/06\/2025<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 29\/09\/2021<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">3<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 19\/10\/2020<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 05\/12\/2020<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 20\/10\/2020<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">4<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-11-2020-ND-CP-thu-tuc-hanh-chinh-thuoc-linh-vuc-Kho-bac-Nha-nuoc\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 11\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 20\/01\/2020<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 16\/03\/2020<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 23\/01\/2020<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">5<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-quan-ly-thue-2019\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 13\/06\/2019<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/07\/2020<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 01\/07\/2019<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">6<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Doanh-nghiep\/Cong-van-2499-TCT-CS-2018-thue-gia-tri-gia-tang-hoa-don-chung-tu-ke-khai-nop-thue-tai-san-gop-von-388282.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 2499\/TCT-CS n\u0103m 2018 v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n do T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 22\/06\/2018<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 22\/06\/2018<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 24\/07\/2018<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">7<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-1104-TCT-CS-2018-chinh-sach-thue-gia-tri-gia-tang-va-hoa-don-chung-tu-379431.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 1104\/TCT-CS n\u0103m 2018 v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 02\/04\/2018<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 02\/04\/2018<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 13\/04\/2018<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">8<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-151-2017-ND-CP-huong-dan-Luat-Quan-ly-su-dung-tai-san-cong\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 151\/2017\/N\u0110-CP v\u1ec1 h\u01b0\u1edbng d\u1eabn Lu\u1eadt qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 26\/12\/2017<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2018<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2025<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 04\/01\/2018<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">9<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-120-2016-ND-CP-huong-dan-Luat-phi-le-phi\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 120\/2016\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 23\/08\/2016<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2017<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 26\/08\/2016<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">10<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-thue-gia-tri-gia-tang-Luat-thue-tieu-thu-dac-biet-Luat-quan-ly-thue-sua-doi-2016\" target=\"_blank\" rel=\"noopener\">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<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 06\/04\/2016<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/07\/2016<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 28\/04\/2016<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">11<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-ke-toan-2015\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt k\u1ebf to\u00e1n 2015<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 20\/11\/2015<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2017<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 19\/12\/2015<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">12<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Nghi-dinh-118-2015-ND-CP-huong-dan-Luat-dau-tu\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 118\/2015\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt \u0111\u1ea7u t\u01b0<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 12\/11\/2015<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 27\/12\/2015<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/01\/2021<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 24\/11\/2015<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">13<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-to-chuc-Chinh-phu-2015\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 2015<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 19\/06\/2015<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2016<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/03\/2025<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 16\/07\/2015<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">14<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-sua-doi-cac-Luat-ve-thue-2014\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 26\/11\/2014<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2015<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 03\/12\/2014<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">15<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-thue-gia-tri-gia-tang-sua-doi-nam-2013\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i n\u0103m 2013<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 19\/06\/2013<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2014<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2025<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 01\/07\/2013<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">16<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Thong-tu-16-2012-TT-BTC-in-phat-hanh-quan-ly-va-su-dung-hoa-don\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 16\/2012\/TT-BTC quy \u0111\u1ecbnh in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 08\/02\/2012<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 26\/03\/2012<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 10\/02\/2012<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">17<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-thue-gia-tri-gia-tang-2008-13-2008-QH12\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 03\/06\/2008<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2009<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2025<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 16\/06\/2008<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">18<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-cong-nghe-thong-tin-2006-67-2006-QH11\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin 2006<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 29\/06\/2006<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/01\/2007<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: C\u00f2n hi\u1ec7u l\u1ef1c<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 19\/07\/2006<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"vb-card\" style=\"text-align: justify;\">\n<div class=\"vb-card__left\" style=\"text-align: justify;\">\n<div class=\"vb-card__num\" style=\"text-align: justify;\">19<\/div>\n<\/div>\n<div class=\"vb-card__mid\" style=\"text-align: justify;\">\n<div class=\"vb-card__title\" style=\"text-align: justify;\"><a href=\"https:\/\/hrspring.vn\/consult\/Luat-Giao-dich-dien-tu-2005-51-2005-QH11\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed 2005<\/a><\/div>\n<ul class=\"vb-card__meta\">\n<li style=\"text-align: justify;\">Ban h\u00e0nh: 29\/11\/2005<\/li>\n<li style=\"text-align: justify;\">Hi\u1ec7u l\u1ef1c: 01\/03\/2006<\/li>\n<li style=\"text-align: justify;\">T\u00ecnh tr\u1ea1ng: H\u1ebft hi\u1ec7u l\u1ef1c: 01\/07\/2024<\/li>\n<li style=\"text-align: justify;\">C\u1eadp nh\u1eadt: 20\/05\/2006<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"tab_t\u1ea3i-v\u1ec1\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-t\u1ea3i-v\u1ec1\">\n<div id=\"tab8\" class=\"contentDoc\" style=\"text-align: justify;\">\n<div style=\"width: 550px; float: left; text-align: center;\">\n<div style=\"width: 100%; text-align: left;\"><span style=\"font-size: 16px; font-weight: bold; text-transform: uppercase;\"> Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/div>\n<div id=\"ctl00_Content_ThongTinVB_pndlVB\" style=\"text-align: justify;\">\n<div id=\"dvDownloadLaws\" class=\"download\" style=\"width: 635px; text-align: left;\">\n<p style=\"text-align: justify;\"><a id=\"ctl00_Content_ThongTinVB_filePDFHyperLink\" href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/123_2020_ND-CP_4508.pdf\">T\u1ea3i b\u1ea3n PDF<\/a><\/p>\n<p style=\"text-align: justify;\"><a id=\"ctl00_Content_ThongTinVB_vietnameseHyperLink\" title=\"T\u1ea3i v\u0103n b\u1ea3n ti\u1ebfng Vi\u1ec7t\" href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/123_2020_ND-CP_4508.doc\">T\u1ea3i V\u0103n b\u1ea3n ti\u1ebfng Vi\u1ec7t<\/a><\/p>\n<p style=\"text-align: justify;\"><a id=\"ctl00_Content_ThongTinVB_englishHyperLink\" title=\"T\u1ea3i v\u0103n b\u1ea3n ti\u1ebfng Anh\" href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/123_2020_ND-CP_EN_4508.doc\">T\u1ea3i V\u0103n b\u1ea3n ti\u1ebfng Anh (Download English translation)<\/a><\/p>\n<div style=\"text-align: justify;\"><\/div>\n<\/div>\n<div style=\"width: 100%; margin-top: 20px; text-align: left;\"><\/div>\n<\/div>\n<\/div>\n<div class=\"NoiDungChiaSe_TV\" style=\"width: 190px; float: right; text-align: justify;\"><\/div>\n<\/div>\n<\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4485,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[139],"tags":[74,109],"class_list":["post-4508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-springo","tag-springo-consultant"],"_links":{"self":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/4508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/comments?post=4508"}],"version-history":[{"count":4,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/4508\/revisions"}],"predecessor-version":[{"id":4514,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/posts\/4508\/revisions\/4514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media\/4485"}],"wp:attachment":[{"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/media?parent=4508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/categories?post=4508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hrspring.vn\/consult\/wp-json\/wp\/v2\/tags?post=4508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}