{"id":12288,"date":"2025-06-02T13:30:43","date_gmt":"2025-06-02T06:30:43","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9732"},"modified":"2025-11-06T14:09:26","modified_gmt":"2025-11-06T07:09:26","slug":"thong-tu-32-2025-tt-btc-huong-dan-moi-ve-hoa-don-chung-tu-trong-quan-ly-thue","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thong-tu-32-2025-tt-btc-huong-dan-moi-ve-hoa-don-chung-tu-trong-quan-ly-thue\/","title":{"rendered":"Th\u00f4ng t\u01b0 32\/2025\/TT-BTC: H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb trong qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"

Ng\u00e0y 01\/06\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/strong>, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng, thay th\u1ebf Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, v\u1edbi 07 \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7u qu\u1ea3 h\u01a1n.<\/p>\n

\"\"<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/i>Q<\/span><\/i>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/i><\/p>\n

C\u0103n c\u1ee9\u00a0<\/i>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; 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<\/span><\/i>\u00a0<\/span><\/i>n\u0103m 2013; 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; 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

C\u0103n c\u1ee9\u00a0<\/i>Lu\u1eadt s\u1ed1 56\/2024\/QH15 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2024 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n; Lu\u1eadt k\u1ebf to\u00e1n; Lu\u1eadt ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp, Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; Lu\u1eadt qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; Lu\u1eadt d\u1ef1 tr\u1eef qu\u1ed1c gia; Lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2024;<\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/span><\/i>K<\/i>\u1ebf to\u00e1n ng\u00e0y\u00a0<\/span><\/i>20\u00a0<\/span><\/i>th\u00e1ng\u00a0<\/span><\/i>11<\/span><\/i>\u00a0n\u0103m 20<\/span><\/i>15<\/span><\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt\u00a0<\/span><\/i>G<\/i>iao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y\u00a0<\/span><\/i>22<\/i>\u00a0th\u00e1ng\u00a0<\/span><\/i>6<\/i>\u00a0n\u0103m 20<\/span><\/i>23<\/i>;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt C\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/i>\u00a0v\u00e0\u00a0<\/span><\/i>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/span><\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a029\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 24 th\u00e1ng 02 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span><\/i><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf;<\/span><\/i><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP\/2025 ng\u00e0y 20 th\u00e1ng 3 n\u0103m 2025 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0nh\u01b0 sau:<\/span><\/i><\/p>\n

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

Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c\u00a0<\/a>kho\u1ea3n 3, 6, 7, 11, 18, 37 v\u00e0 kho\u1ea3n 38 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh\u00a0s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd bao g\u1ed3m: h\u01b0\u1edbng d\u1eabn l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp.<\/p>\n

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

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0.<\/p>\n

\u0110i\u1ec1u 3. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u1ea5y h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/b><\/p>\n

1. C\u1ee5c Thu\u1ebf s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 x\u00e2y d\u1ef1ng, tri\u1ec3n khai ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ng\u01b0\u1eddi mua l\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/span><\/p>\n

2. C\u1ee5c Thu\u1ebf x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n t\u1ed5 ch\u1ee9c, t\u1ea7n su\u1ea5t quay th\u01b0\u1edfng, gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1o c\u00e1o B<\/span>\u1ed9 tr\u01b0\u1edfng\u00a0<\/span>B\u1ed9 T\u00e0i ch\u00ednh<\/span>\u00a0xem x\u00e9t ph\u00ea duy\u1ec7t tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n<\/span>.<\/p>\n

\u0110i\u1ec1u 4.\u00a0<\/a>\u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>\n

<\/a>1.\u00a0<\/span>Nguy\u00ean t\u1eafc \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

a)\u00a0Ng\u01b0\u1eddi b\u00e1n h\u00e0ng<\/span>\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0\u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 ba<\/span>\u00a0<\/span>l\u00e0\u00a0<\/span>\u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n\u00a0s\u1eed d\u1ee5ng\u00a0ho\u00e1 \u0111\u01a1n\u00a0<\/span>\u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c 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 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 12 \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP) \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1,\u00a0<\/span>cung c\u1ea5p\u00a0d\u1ecbch v\u1ee5;<\/span><\/p>\n

b) Vi\u1ec7c \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u01b0\u1ee3c\u00a0<\/span>l\u1eadp\u00a0b\u1eb1ng v\u0103n b\u1ea3n<\/span>\u00a0(h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u1ecfa thu\u1eadn)\u00a0gi\u1eefa b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m<\/span>;<\/p>\n

c) Vi\u1ec7c \u1ee7y nhi\u1ec7m 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.<\/p>\n

d)\u00a0H\u00f3a \u0111\u01a1n<\/span>\u00a0\u0111i\u1ec7n t\u1eed\u00a0do b\u00ean nh\u1eadn\u00a0\u1ee7y nhi\u1ec7m\u00a0<\/span>l\u1eadp\u00a0<\/b>l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\u00a0ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0\u00a0ph\u1ea3i\u00a0<\/span>th\u1ec3 hi\u1ec7n\u00a0t\u00ean<\/span>, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\u00a0c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 t\u00ean, \u0111\u1ecba ch\u1ec9<\/span>, m\u00e3 s\u1ed1 thu\u1ebf\u00a0c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m<\/span>;<\/p>\n

\u0111) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m ni\u00eam y\u1ebft tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang \u0111\u1ec3 ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c bi\u1ebft v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n.\u00a0Khi h\u1ebft th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc\u00a0<\/span>th\u1eddi\u00a0h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp ho\u00e1 \u0111\u01a1n<\/span>\u00a0\u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean th\u00ec b\u00ean \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m h\u1ee7y c\u00e1c ni\u00eam y\u1ebft,\u00a0th\u00f4ng b\u00e1o\u00a0<\/span>tr\u00ean website c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh ho\u1eb7c th\u00f4ng b\u00e1o c\u00f4ng khai tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n th\u00f4ng tin \u0111\u1ea1i ch\u00fang v\u1ec1 vi\u1ec7c h\u1ebft th\u1eddi h\u1ea1n\u00a0ho\u1eb7c ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc\u00a0<\/span>th\u1eddi\u00a0h\u1ea1n\u00a0<\/span>\u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n;<\/p>\n

e) 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 (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3) 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 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ho\u1eb7c\u00a0<\/b>th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp;<\/p>\n

g) B\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m theo \u0111\u00fang th\u1ef1c t\u1ebf ph\u00e1t sinh, theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

h) H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m l\u1eadp ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/p>\n

2. H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn\u00a0\u1ee7y nhi\u1ec7m<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m ho\u1eb7c th\u1ecfa thu\u1eadn\u00a0\u1ee7y nhi\u1ec7m ph\u1ea3i\u00a0<\/span>th\u1ec3 hi\u1ec7n\u00a0\u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin v\u1ec1\u00a0<\/span>b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n, ch\u1ee9ng th\u01b0 s\u1ed1); th\u00f4ng tin v\u1ec1\u00a0ho\u00e1 \u0111\u01a1n<\/span>\u00a0\u0111i\u1ec7n t\u1eed\u00a0\u1ee7y nhi\u1ec7m (lo\u1ea1i ho\u00e1 \u0111\u01a1n, k\u00fd hi\u1ec7u ho\u00e1 \u0111\u01a1n<\/span>, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n); m\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m; th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m; ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n ho\u00e1 \u0111\u01a1n \u1ee7y nhi\u1ec7m<\/span>\u00a0(ghi r\u00f5 tr\u00e1ch nhi\u1ec7m thanh to\u00e1n ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m);<\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u0103n b\u1ea3n \u1ee7y nhi\u1ec7m v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n

3. Th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

a) Vi\u1ec7c \u1ee7y nhi\u1ec7m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thay \u0111\u1ed5i th\u00f4ng tin \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0111i\u1ec3m a kho\u1ea3n 11 \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP). B\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m s\u1eed d\u1ee5ng M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 2\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP)\u00a0<\/b>\u0111\u1ec3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc\u00a0<\/span>th\u1eddi\u00a0h\u1ea1n \u1ee7y nhi\u1ec7m l\u1eadp ho\u00e1 \u0111\u01a1n<\/span>\u00a0\u0111i\u1ec7n t\u1eed theo th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean;<\/p>\n

b) B\u00ean \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m, b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111i\u1ec1n th\u00f4ng tin c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m t\u1ea1i M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 2\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP)\u00a0<\/b>nh\u01b0 sau:<\/p>\n

– \u0110\u1ed1i v\u1edbi b\u00ean \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i Ph\u1ea7n 5 \u201cDanh s\u00e1ch ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng\u201d \u0111i\u1ec1n th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng th\u01b0 s\u1ed1 s\u1eed d\u1ee5ng c\u1ee7a c\u1ea3 hai b\u00ean;<\/p>\n

– \u0110\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m t\u1ea1i c\u1ed9t 5 Ph\u1ea7n 6 \u201c\u0110\u0103ng k\u00fd \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n\u201d \u0111i\u1ec1n th\u00f4ng tin t\u00ean t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m.<\/p>\n

c)\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a l\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u1ee7y nhi\u1ec7m cho t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

\u0110i\u1ec1u 5. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, t\u00ean li\u00ean h\u00f3a \u0111\u01a1n<\/b><\/p>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

a) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6, 7, 8, 9\u00a0<\/b>\u0111\u1ec3 ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n

– S\u1ed1 1: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

– S\u1ed1 2: Ph\u1ea3n \u00e1nh lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng;<\/span><\/p>\n

– S\u1ed1 3: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng;<\/span><\/p>\n

– S\u1ed1 4: Ph\u1ea3n \u00e1nh lo\u1ea1i\u00a0<\/span>h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia;<\/span><\/p>\n

– S\u1ed1 5: Ph\u1ea3n \u00e1nh c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00e1c l\u00e0 tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0;<\/span><\/p>\n

– S\u1ed1 6: Ph\u1ea3n \u00e1nh c\u00e1c\u00a0<\/span>ch\u1ee9ng t\u1eeb\u00a0<\/span>\u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c\u00a0s\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<\/span>\u00a0\u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd<\/span>\u00a0\u0111i\u1ec7n t\u1eed;<\/p>\n

– S\u1ed1 7: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed;<\/p>\n

– S\u1ed1 8: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/p>\n

– S\u1ed1 9: Ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i 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 m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng. S\u00e1u (06) k\u00fd t\u1ef1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 C ho\u1eb7c K nh\u01b0 sau: C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3;<\/span><\/p>\n

– Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2025 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 25; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2026 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 26;<\/span><\/p>\n

– M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T, D, L, M, N, B, G, H, X\u00a0<\/b>th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n

+ Ch\u1eef T: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ca\u0301c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c, h\u1ed9, ca\u0301 nh\u00e2n kinh doanh \u0111\u0103ng ky\u0301 s\u01b0\u0309 du\u0323ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ Ch\u1eef D: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c do c\u00e1c doanh nghi\u1ec7p, t\u00f4\u0309 ch\u01b0\u0301c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ Ch\u1eef L: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 c\u1ee7a c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span><\/p>\n

+ Ch\u1eef M: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n;<\/span><\/p>\n

+ Ch\u1eef N: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef B: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

+ Ch\u1eef G: \u00c1p d\u1ee5ng\u00a0<\/span>\u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n

+ Ch\u1eef H: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/p>\n

+ Ch\u1eef X: \u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n

– Hai k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 ch\u1eef vi\u1ebft do ng\u01b0\u1eddi b\u00e1n t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n s\u1eed d\u1ee5ng nhi\u1ec1u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 cu\u1ed1i n\u00eau tr\u00ean \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c m\u1eabu h\u00f3a \u0111\u01a1n kh\u00e1c nhau trong c\u00f9ng m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 nhu c\u1ea7u qu\u1ea3n l\u00fd th\u00ec s\u1eed d\u1ee5ng hai k\u00fd t\u1ef1 YY;<\/span><\/p>\n

– T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a h\u00f3a \u0111\u01a1n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft);<\/span><\/p>\n

– V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

+ \u201c1C25TAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2025 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c2C25TBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2025 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1C25LBB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2025\u00a0<\/b>v\u00e0 l\u00e0 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;<\/span><\/p>\n

+ \u201c1K25TYY\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m\u00a0 2025 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c1K25DAA\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2025 v\u00e0 l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1eb7c th\u00f9 kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c do c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng;<\/span><\/p>\n

+ \u201c6K25NAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2025 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c6K25BAB\u201d \u2013 l\u00e0 phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i<\/span>\u00a0l\u00fd\u00a0<\/span>\u0111i\u1ec7n t\u1eed lo\u1ea1i kh\u00f4ng c\u00f3 m\u00e3 \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2025 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf;<\/span><\/p>\n

+ \u201c7K25XAB\u201d \u2013 l\u00e0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp n\u0103m 2025 do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m.<\/span><\/p>\n

2. H\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/p>\n

a)\u00a0<\/span>K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in\u00a0l\u00e0\u00a0<\/span>m\u1ed9t nh\u00f3m g\u1ed3m 11 k\u00fd t\u1ef1\u00a0th\u1ec3 hi\u1ec7n<\/span>\u00a0c\u00e1c th\u00f4ng tin v\u1ec1:\u00a0t\u00ean lo\u1ea1i ho\u00e1 \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i<\/span>\u00a0<\/span>ho\u00e1 \u0111\u01a1n (m\u1ed9t lo\u1ea1i ho\u00e1 \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu)<\/span>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

– S\u00e1u (06) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n:<\/span><\/p>\n

+ 01GTKT: H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n

+ 02GTTT: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng;<\/p>\n

+ 07KPTQ: H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan;<\/p>\n

+ 03XKNB: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9;<\/p>\n

+ 04HGDL: Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd.<\/p>\n

– M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 c\u00e1c s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

– M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

– Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n, b\u1eaft \u0111\u1ea7u b\u1eb1ng 001 v\u00e0 t\u1ed1i \u0111a \u0111\u1ebfn 999.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n l\u00e0 tem, v\u00e9, th\u1ebb do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in b\u1eaft bu\u1ed9c ghi 03 k\u00fd t\u1ef1 \u0111\u1ea7u \u0111\u1ec3 ph\u00e2n bi\u1ec7t tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng hay h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng. C\u00e1c th\u00f4ng tin c\u00f2n l\u1ea1i do Chi c\u1ee5c Thu\u1ebf t\u1ef1 quy \u0111\u1ecbnh theo nhu c\u1ea7u qu\u1ea3n l\u00fd nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 11 k\u00fd t\u1ef1.<\/span><\/p>\n

C\u1ee5 th\u1ec3:<\/span><\/p>\n

+ K\u00fd hi\u1ec7u 01\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span><\/p>\n

+ K\u00fd hi\u1ec7u 02\/: \u0111\u1ed1i v\u1edbi tem, v\u00e9, th\u1ebb thu\u1ed9c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

b) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do\u00a0<\/span>Chi c\u1ee5c Thu\u1ebf\u00a0\u0111\u1eb7t in l\u00e0 m\u1ed9t nh\u00f3m g\u1ed3m 08 k\u00fd t\u1ef1 th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u1ec1:\u00a0<\/span>Chi c\u1ee5c Thu\u1ebf\u00a0\u0111\u1eb7t in h\u00f3a \u0111\u01a1n; n\u0103m \u0111\u1eb7t in h\u00f3a \u0111\u01a1n; k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– Hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean th\u1ec3 hi\u1ec7n m\u00e3 c\u1ee7a\u00a0<\/span>Chi c\u1ee5c Thu\u1ebf\u00a0\u0111\u1eb7t in h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ph\u1ee5 l\u1ee5c I.A ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

– Hai (02) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai ch\u1eef c\u00e1i trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i Vi\u1ec7t Nam g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf t\u01b0\u0323 xa\u0301c \u0111i\u0323nh c\u0103n c\u01b0\u0301 theo nhu c\u00e2\u0300u qua\u0309n ly\u0301;<\/span><\/p>\n

– M\u1ed9t (01) k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 \u201c\/\u201d \u0111\u1ec3 ph\u00e2n c\u00e1ch;<\/span><\/p>\n

– Ba (03) k\u00fd t\u1ef1 ti\u1ebfp theo g\u1ed3m hai (02) k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 hai ch\u1eef s\u1ed1 \u1ea2 r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m\u00a0<\/span>Chi c\u1ee5c Thu\u1ebf\u00a0\u0111\u1eb7t in h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch v\u00e0 m\u1ed9t (01) k\u00fd t\u1ef1 l\u00e0 ch\u1eef c\u00e1i P th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/span>\u00a0V\u00ed d\u1ee5: N\u0103m Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in l\u00e0 n\u0103m 2025 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 25P; n\u0103m Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u00e0 n\u0103m 2026 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 26P;<\/span><\/p>\n

– V\u00ed d\u1ee5 th\u1ec3 hi\u1ec7n c\u00e1c k\u00fd t\u1ef1 c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n do\u00a0<\/span>Chi c\u1ee5c Thu\u1ebf\u00a0\u0111\u1eb7t in:<\/span><\/p>\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n \u201c01GTKT3\/001\u201d, K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u201c01AA\/25P\u201d:\u00a0 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 m\u1eabu s\u1ed1 001 c\u1ee7a h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 3 li\u00ean do\u00a0<\/span>Chi c\u1ee5c Thu\u1ebf\u00a0\u0111\u1eb7t in n\u0103m 2025.<\/span><\/p>\n

c) L<\/span>i\u00ean h\u00f3a \u0111\u01a1n do\u00a0<\/span>Chi c\u1ee5c Thu\u1ebf\u00a0\u0111\u1eb7t in\u00a0<\/span>l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 ho\u00e1 \u0111\u01a1n c\u00f3\u00a0<\/span>3\u00a0li\u00ean trong \u0111\u00f3:<\/span><\/p>\n

–\u00a0Li\u00ean 1: L\u01b0u<\/span>;<\/p>\n

–\u00a0Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua<\/span>;<\/p>\n

– Li\u00ean 3: N\u1ed9i b\u1ed9.<\/p>\n

\u0110i\u1ec1u 6. \u00c1p 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<\/b><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p\u00a0b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u00a0<\/span>kh\u00e1c\u00a0v\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 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c<\/span>\u00a0\u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 9\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP) bao g\u1ed3m: s\u1ea3n ph\u1ea9m ph\u00e1i sinh\u00a0theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i, quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, d\u1ecbch v\u1ee5 cung c\u1ea5p su\u1ea5t \u0103n c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u1ee7a s\u1edf giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00f4ng tin t\u00edn d\u1ee5ng, d\u1ecbch v\u1ee5 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi (\u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c).<\/p>\n

2. T\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh cho thu\u00ea t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

a)\u00a0T\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh cho thu\u00ea t\u00e0i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ph\u1ea3i c\u00f3 ho\u00e1 \u0111\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0mua v\u00e0o\u00a0(\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n mua trong n\u01b0\u1edbc) ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u1edf kh\u00e2u nh\u1eadp kh\u1ea9u (\u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u);\u00a0<\/span>khi l\u1eadp h\u00f3a \u0111\u01a1n,\u00a0t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u00ean ho\u00e1 \u0111\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ea7u ra\u00a0ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u00ean ho\u00e1 \u0111\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh\u00a0(ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0kh\u00e2u nh\u1eadp kh\u1ea9u)<\/span>, thu\u1ebf su\u1ea5t th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u \u201cCTTC\u201d.<\/span>\u00a0<\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n mua \u0111\u1ec3 cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/span>kh\u00f4ng\u00a0ch\u1ecbu thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng,\u00a0<\/span>ho\u1eb7c\u00a0kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ho\u1eb7c\u00a0<\/span>kh\u00f4ng c\u00f3\u00a0ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec\u00a0<\/span>khi l\u1eadp h\u00f3a \u0111\u01a1n\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0<\/span>th\u1ec3 hi\u1ec7n\u00a0thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u00ean ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

b)\u00a0Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/span>\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i ch\u00ednh\u00a0nh\u01b0 sau:<\/span><\/p>\n

b.1)\u00a0Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh chuy\u1ec3n giao\u00a0<\/span>m\u1ed9t l\u1ea7n\u00a0to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0tr\u00ean h\u00f3a \u0111\u01a1n t\u00e0i s\u1ea3n mua cho thu\u00ea t\u00e0i ch\u00ednh cho b\u00ean \u0111i thu\u00ea t\u00e0i<\/span>\u00a0ch\u00ednh\u00a0th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0thu ti\u1ec1n l\u1ea7n \u0111\u1ea7u c\u1ee7a d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh ghi r\u00f5: thanh to\u00e1n d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh\u00a0<\/span>ho\u1eb7c thanh to\u00e1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh,\u00a0ti\u1ec1n h\u00e0ng\u00a0<\/span>th\u1ec3 hi\u1ec7n\u00a0gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh (kh\u00f4ng bao g\u1ed3m thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0c\u1ee7a t\u00e0i s\u1ea3n), thu\u1ebf su\u1ea5t\u00a0<\/span>th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u \u201cCTTC\u201d, ti\u1ec1n thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0th\u1ec3 hi\u1ec7n b\u1eb1ng\u00a0ti\u1ec1n\u00a0thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

b.2)\u00a0X\u1eed l\u00fd l\u1eadp h\u00f3a \u0111\u01a1n khi h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>cho thu\u00ea t\u00e0i ch\u00ednh\u00a0ch\u1ea5m d\u1ee9t tr\u01b0\u1edbc th\u1eddi h\u1ea1n<\/span>:<\/p>\n

b.2.1)\u00a0Thu h\u1ed3i t\u00e0i s\u1ea3n cho thu\u00ea t\u00e0i ch\u00ednh: Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh v\u00e0 b\u00ean \u0111i thu\u00ea l\u1ef1a ch\u1ecdn kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0c\u1ee7a t\u00e0i s\u1ea3n cho thu\u00ea, b\u00ean \u0111i thu\u00ea \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0\u0111\u00e3 kh\u1ea5u tr\u1eeb t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0x\u00e1c \u0111\u1ecbnh theo bi\u00ean b\u1ea3n thu h\u1ed3i t\u00e0i s\u1ea3n \u0111\u1ec3 chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh. Tr\u00ean h\u00f3a \u0111\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0th\u1ec3 hi\u1ec7n\u00a0r\u00f5:\u00a0<\/span>s\u1ed1\u00a0ti\u1ec1n thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0xu\u1ea5t tr\u1ea3\u00a0c\u1ee7a t\u00e0i s\u1ea3n thu h\u1ed3i; thu\u1ebf su\u1ea5t\u00a0<\/span>th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u \u201cCTTC\u201d; s\u1ed1 thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a c\u00f3 thu\u1ebf\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0x\u00e1c \u0111\u1ecbnh theo bi\u00ean b\u1ea3n thu h\u1ed3i t\u00e0i s\u1ea3n.<\/span><\/p>\n

b.2.2)\u00a0B\u00e1n t\u00e0i s\u1ea3n thu h\u1ed3i: T\u1ed5 ch\u1ee9c cho thu\u00ea t\u00e0i ch\u00ednh khi b\u00e1n t\u00e0i s\u1ea3n thu h\u1ed3i ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n\u00a0<\/span>gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0theo quy \u0111\u1ecbnh giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

\u0110i\u1ec1u 7. N\u1ed9i dung h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf<\/b><\/p>\n

1. N\u1ed9i dung h\u00f3a \u0111\u01a1n<\/p>\n

a) Ph\u1ea7n A d\u00e0nh cho doanh nghi\u1ec7p b\u00e1n h\u00e0ng ho\u00e0n thu\u1ebf l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3a, ph\u1ea7n n\u00e0y g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/p>\n

a.1) T\u00ean h\u00f3a \u0111\u01a1n: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG KI\u00caM T\u1edc KHAI HO\u00c0N THU\u1ebe;<\/p>\n

a.2) K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n;<\/p>\n

a.2) Th\u00f4ng tin v\u1ec1 doanh nghi\u1ec7p b\u00e1n g\u1ed3m: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf;<\/p>\n

a.3) Th\u00f4ng tin v\u1ec1 kh\u00e1ch h\u00e0ng g\u1ed3m: H\u1ecd t\u00ean, qu\u1ed1c t\u1ecbch, th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y c\u1ea5p, ng\u00e0y h\u1ebft h\u1ea1n h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd nh\u1eadp xu\u1ea5t c\u1ea3nh;<\/p>\n

a.4) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a g\u1ed3m:\u00a0T\u00ean h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a; 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.<\/p>\n

T\u00ean h\u00e0ng h\u00f3a ghi r\u00f5: nh\u00e3n hi\u1ec7u, k\u00fd hi\u1ec7u h\u00e0ng h\u00f3a (s\u1ed1 seri, model (n\u1ebfu c\u00f3), xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u, s\u1ed1 m\u00e1y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng c\u01a1 kh\u00ed \u0111i\u1ec7n t\u1eed.<\/p>\n

a.5) Ch\u1eef k\u00fd s\u1ed1 ng\u01b0\u1eddi b\u00e1n, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean b\u1ea3n hi\u1ec3n th\u1ecb c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

a.6) H\u00ecnh th\u1ee9c thanh to\u00e1n: ghi r\u00f5 s\u1ed1 ti\u1ec1n thanh to\u00e1n theo t\u1eebng h\u00ecnh th\u1ee9c thanh to\u00e1n: b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c th\u1ebb qu\u1ed1c t\u1ebf (ghi r\u00f5 t\u00ean th\u1ebb, s\u1ed1 th\u1ebb).<\/p>\n

b) Ph\u1ea7n B d\u00e0nh cho c\u01a1 quan h\u1ea3i quan l\u1eadp \u0111\u1ec3 ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u00f3a \u0111\u01a1n\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf, h\u00e0ng h\u00f3a, t\u00ednh s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n, ph\u1ea7n n\u00e0y g\u1ed3m c\u00e1c n\u1ed9i dung sau:<\/p>\n

b.1) S\u1ed1 th\u1ee9 t\u1ef1 h\u00e0ng h\u00f3a;<\/p>\n

b.2) T\u00ean h\u00e0ng;<\/p>\n

b.3) S\u1ed1 l\u01b0\u1ee3ng;<\/p>\n

b.4) S\u1ed1 ti\u1ec1n thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf;<\/p>\n

b.5) S\u1ed1 ti\u1ec1n thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh;<\/p>\n

b.6) Th\u1eddi \u0111i\u1ec3m c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra: ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m;<\/p>\n

b.7) T\u00ean, ch\u1eef k\u00fd c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra.<\/p>\n

c) Ph\u1ea7n C d\u00e0nh cho Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 \u0111\u1ea1i l\u00fd ho\u00e0n thu\u1ebf l\u1eadp, ph\u1ea7n n\u00e0y g\u1ed3m c\u00e1c n\u1ed9i dung:<\/p>\n

c.1) S\u1ed1 hi\u1ec7u, ng\u00e0y th\u00e1ng chuy\u1ebfn bay\/chuy\u1ebfn t\u00e0u c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh;<\/p>\n

c.2) S\u1ed1 ti\u1ec1n thu\u1ebf ho\u00e0n cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh;<\/p>\n

c.3) H\u00ecnh th\u1ee9c thanh to\u00e1n: ghi r\u00f5 s\u1ed1 ti\u1ec1n thanh to\u00e1n theo t\u1eebng h\u00ecnh th\u1ee9c thanh to\u00e1n: b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c th\u1ebb qu\u1ed1c t\u1ebf (ghi r\u00f5 t\u00ean th\u1ebb, s\u1ed1 th\u1ebb);<\/p>\n

c.4) Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n: ghi r\u00f5 ng\u00e0y, th\u00e1ng, n\u0103m.<\/p>\n

2. Ch\u1eef vi\u1ebft hi\u1ec3n th\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf l\u00e0 ti\u1ebfng Vi\u1ec7t v\u00e0 ti\u1ebfng Anh \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n () ho\u1eb7c ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 ch\u1eef b\u1eb1ng ho\u1eb7c nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/p>\n

3. C\u00e1c n\u1ed9i dung kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 7, kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7). Ri\u00eang n\u1ed9i dung v\u1ec1 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

4. M\u1eabu hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u0110i\u1ec1u 8.<\/b>\u00a0Chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 n\u1ebfu c\u00f3 nhu c\u1ea7u chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7).<\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf n\u1ebfu thu\u1ed9c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o (M\u1eabu s\u1ed1 01\/TB-KTT Ph\u1ee5 l\u1ee5c IB ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7) v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang \u00e1p du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301. Trong th\u1eddi gian m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (chuy\u1ec3n t\u1eeb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 sang 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 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP). Sau 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m 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, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i th\u00f4ng tin s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP), c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a031\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/5\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 xem x\u00e9t, ch\u1ea5p nh\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p nh\u1eadn.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c); \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam); doanh nghi\u1ec7p \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/p>\n

\u0110i\u1ec1u 9. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/p>\n

1. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf cao trong \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin kh\u1edbp \u0111\u00fang, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c nh\u1eadn tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 m\u1ed9t trong nh\u1eefng d\u1ea5u hi\u1ec7u sau th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c c \u0111i\u1ec3m b kho\u1ea3n 11 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0nh\u01b0 sau:<\/p>\n

a) Ti\u00eau ch\u00ed 1: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 h\u00e0nh vi gian l\u1eadn, mua b\u00e1n h\u00f3a \u0111\u01a1n tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

b) Ti\u00eau ch\u00ed 2:\u00a0<\/a>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, \u0111\u1ea1i di\u1ec7n h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n thu\u1ed9c danh s\u00e1ch c\u00f3 giao d\u1ecbch \u0111\u00e1ng ng\u1edd, theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.<\/p>\n

c) Ti\u00eau ch\u00ed 3: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh kh\u00f4ng c\u00f3 \u0111\u1ecba ch\u1ec9 c\u1ee5 th\u1ec3 theo \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh ho\u1eb7c \u0111\u1eb7t t\u1ea1i chung c\u01b0 (kh\u00f4ng bao g\u1ed3m chung c\u01b0 \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt);\u00a0ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh ngo\u00e0i ph\u1ea1m vi c\u1ea5p t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh\/chi nh\u00e1nh.<\/p>\n

d) Ti\u00eau ch\u00ed 4: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed3ng th\u1eddi l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf tr\u1ea1ng th\u00e1i \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ch\u1ea5m d\u1ee9t m\u00e3 s\u1ed1 thu\u1ebf\u201d ho\u1eb7c \u1edf tr\u1ea1ng th\u00e1i \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd\u201d, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

e) Ti\u00eau ch\u00ed 5: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro kh\u00e1c do c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f3 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 gi\u1ea3i tr\u00ecnh.<\/p>\n

2. Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n r\u1ee7i ro r\u1ea5t cao theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/p>\n

\u0110\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd thu\u1ebf trong t\u1eebng th\u1eddi k\u1ef3, giao C\u1ee5c Thu\u1ebf quy \u0111\u1ecbnh ch\u1ec9 s\u1ed1 ti\u00eau ch\u00ed nh\u1eb1m \u0111\u00e1nh gi\u00e1, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n r\u1ee7i ro r\u1ea5t cao tr\u00ean c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

\u0110i\u1ec1u 10. S\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb<\/b><\/p>\n

<\/a>1. Chi c\u1ee5c Thu\u1ebf in, kh\u1edfi t\u1ea1o v\u00e0 ph\u00e1t h\u00e0nh bi\u00ean lai thu\u1ebf M\u1eabu CTT50 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y theo h\u00ecnh th\u1ee9c \u0111\u1eb7t in, t\u1ef1 in, \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng thu thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p, phi n\u00f4ng nghi\u1ec7p \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/p>\n

2. Trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0th\u00ec t\u1ed5 ch\u1ee9c c\u00f3 v\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh (C\u1ee5c Thu\u1ebf, C\u1ee5c H\u1ea3i quan) \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, th\u1ef1c hi\u1ec7n.<\/p>\n

\u0110i\u1ec1u 11. Ti\u00eau ch\u00ed \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u00f3 li\u00ean quan<\/b><\/p>\n

1. Ti\u00ea<\/span>u\u00a0ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi\u00a0t\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 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua<\/span><\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3:<\/span><\/p>\n

a1) L\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

a2) Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>\n

b) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>5<\/span>\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/span><\/p>\n

c) V\u1ec1 k\u1ef9 thu\u1eadt:<\/span>\u00a0C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

c1) Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n v\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/p>\n

c2) C\u00f3 gi\u1ea3i ph\u00e1p nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5; gi\u1ea3i ph\u00e1p truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/p>\n

c3) C\u00f3 gi\u1ea3i ph\u00e1p sao l\u01b0u, kh\u00f4i ph\u1ee5c, b\u1ea3o m\u1eadt d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

c4) C\u00f3 t\u00e0i li\u1ec7u k\u1ebft qu\u1ea3 ki\u1ec3m th\u1eed k\u1ef9 thu\u1eadt th\u00e0nh c\u00f4ng v\u1ec1 gi\u1ea3i ph\u00e1p truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

2<\/span>.\u00a0Ti\u00eau ch\u00ed\u00a0<\/span>\u0111\u1ed1i v\u1edbi\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n<\/span>\u00a0\u0111i\u1ec7n t\u1eed<\/p>\n

a)\u00a0V\u1ec1 ch\u1ee7 th\u1ec3:<\/p>\n

a1) L\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/p>\n

a2)\u00a0<\/b>Th\u00f4ng tin v\u1ec1 d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng khai tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c;<\/p>\n

b)\u00a0<\/span>V\u1ec1 t\u00e0i ch\u00ednh:\u00a0<\/span>C\u00f3 k\u00fd qu\u1ef9 t\u1ea1i m\u1ed9t\u00a0<\/span>ng\u00e2n h\u00e0ng<\/span>\u00a0ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 gi\u1ea5y b\u1ea3o l\u00e3nh c\u1ee7a m\u1ed9t ng\u00e2n h\u00e0ng ho\u1ea1t \u0111\u1ed9ng<\/span>\u00a0h\u1ee3p ph\u00e1p<\/span>\u00a0t\u1ea1i Vi\u1ec7t Nam<\/span>\u00a0v\u1edbi gi\u00e1 tr\u1ecb<\/span>\u00a0kh\u00f4ng d\u01b0\u1edbi 5 t\u1ef7 \u0111\u1ed3ng<\/span>\u00a0\u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i\u00a0<\/span>ro\u00a0<\/span>v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y\u00a0<\/span>ra trong\u00a0<\/span>qu\u00e1 tr\u00ecnh\u00a0<\/span>cung\u00a0<\/span>c\u1ea5p d\u1ecbch v\u1ee5<\/span>;<\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1: C\u00f3 t\u1ed1i thi\u1ec3u\u00a0<\/span>20\u00a0<\/span>nh\u00e2n s\u1ef1 tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng\u00a0<\/span>tin<\/span>;<\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt: C\u00f3 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, thi\u1ebft b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/span><\/p>\n

d1) Cung c\u1ea5p gi\u1ea3i ph\u00e1p kh\u1edfi t\u1ea1o, x\u1eed l\u00fd, l\u01b0u tr\u1eef d\u1eef li\u1ec7u 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 ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/p>\n

d2) C\u00f3 gi\u1ea3i ph\u00e1p 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 t\u1ed5 ch\u1ee9c 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 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 cho ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua; gi\u1ea3i ph\u00e1p 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. Th\u00f4ng tin qu\u00e1 tr\u00ecnh nh\u1eadn, truy\u1ec1n d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadt k\u00fd \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c \u0111\u1ed1i so\u00e1t;<\/p>\n

d3) H\u1ec7 th\u1ed1ng h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh tr\u00ean m\u00f4i tr\u01b0\u1eddng trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh v\u00e0 trung t\u00e2m d\u1eef li\u1ec7u d\u1ef1 ph\u00f2ng. Trung t\u00e2m d\u1ef1 ph\u00f2ng c\u00e1ch xa trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh t\u1ed1i thi\u1ec3u 20km v\u00e0 s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng khi h\u1ec7 th\u1ed1ng ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1;<\/p>\n

d4) H\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o, ng\u0103n ch\u1eb7n c\u00e1c truy c\u1eadp kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia;<\/p>\n

d5) C\u00f3 h\u1ec7 th\u1ed1ng sao l\u01b0u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u;<\/p>\n

d6) K\u1ebft n\u1ed1i v\u1edbi C\u1ee5c Thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3 ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 2 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 20 Mbps; s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c h\u00e0ng \u0111\u1ee3i (Queue) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i; s\u1eed d\u1ee5ng giao th\u1ee9c SOAP\/TCP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u.<\/p>\n

<\/a>3. C\u1ee5c Thu\u1ebf \u0111\u0103ng t\u1ea3i th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span>.<\/p>\n

a) \u0110\u0103ng t\u1ea3i c\u00f4ng khai th\u00f4ng tin c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00e0i\u00a0li\u1ec7u\u00a0<\/span>m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft th\u1ef1c hi\u1ec7n \u0111\u1ebfn C\u1ee5c Thu\u1ebf. Trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1, C\u1ee5c Thu\u1ebf \u0111\u0103ng c\u00f4ng khai t\u00e0i\u00a0li\u1ec7u<\/span>\u00a0m\u00f4 t\u1ea3 d\u1ecbch v\u1ee5 v\u00e0 cam k\u1ebft c\u1ee7a t\u1ed5 ch\u1ee9c l\u00ean\u00a0H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf. C\u00e1c t\u1ed5 ch\u1ee9c ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u1ed3 s\u01a1 v\u0103n b\u1ea3n cung c\u1ea5p. Trong qu\u00e1 tr\u00ecnh\u00a0ho\u1ea1t \u0111\u1ed9ng, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, C\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u00e0 h\u1ee7y th\u00f4ng tin c\u00f4ng khai c\u1ee7a t\u1ed5 ch\u1ee9c tr\u00ean\u00a0H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf.<\/p>\n

b) \u0110\u0103ng t\u1ea3i\u00a0th\u00f4ng tin c\u1ee7a\u00a0t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf<\/span>:<\/p>\n

T\u1ed5 ch\u1ee9c ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn C\u1ee5c Thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i \u0111\u1ec3 chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 11 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 14 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0(s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP). C\u1ee5c Thu\u1ebf \u0111\u0103ng c\u00f4ng khai danh s\u00e1ch c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean t\u1ea1i H\u1ec7 th\u1ed1ng th\u00f4ng tin gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a ng\u00e0nh thu\u1ebf.<\/p>\n

\u0110i\u1ec1u 12. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/p>\n

1.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2025 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1\u00a078\/2021\/TT-BTC<\/a>\u00a0ng\u00e0y 17\/9\/2021 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0<\/span>Lu\u1eadt\u00a0Q<\/span>u\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019,\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

<\/a>2. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i ng\u1eebng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 chuy\u1ec3n sang \u00e1p d\u1ee5ng ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/3\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7. \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y ph\u00e1t hi\u1ec7n ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp sai sau khi \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf cho ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 l\u1eadp sai.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf (t\u1eeb 01\/3\/2025 l\u00e0 C\u1ee5c Thu\u1ebf) tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd.<\/p>\n

4. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n tr\u01b0\u1edbc ng\u00e0y 01\/6\/2025 th\u00ec ti\u1ebfp\u00a0t\u1ee5c s\u1eed d\u1ee5ng\u00a0<\/span>s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u00e3 \u0111\u0103ng k\u00fd\u00a0v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c); \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam) \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng n\u00eau tr\u00ean tr\u01b0\u1edbc ng\u00e0y 01\/6\/2025 th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ho\u1eb7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

6. Bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0303\/2016\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thu ti\u1ec1n ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f2n t\u1ed3n \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u1ebft bi\u00ean lai bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed theo M\u1eabu h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00eau tr\u00ean th\u00ec s\u1eed d\u1ee5ng M\u1eabu theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a011\/2020\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/01\/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 ho\u1eb7c theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0.<\/p>\n

7.\u00a0\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 \u0111\u1eb7t in theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>51\/2010\/N\u0110-CP<\/span><\/a>\u00a0ng\u00e0y<\/span>\u00a0<\/span>14\/5\/2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>04\/2014\/N\u0110-CP<\/span><\/a>\u00a0ng\u00e0y 17\/01\/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 n\u1ebfu c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n gi\u1ed1ng v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0<\/span>123\/2020\/N\u0110-CP<\/span><\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP)\u00a0th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c\u00a0<\/span>ti\u1ebfp t\u1ee5c\u00a0s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

<\/a>8. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP)\u00a0<\/a>v\u00e0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP<\/a>\u00a0<\/a>ng\u00e0y 14\/5\/2010, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP<\/a>\u00a0<\/a>ng\u00e0y 17\/01\/2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh m\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 n\u1ed9i dung sai<\/a>\u00a0v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi (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) thay th\u1ebf cho h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201cThay th\u1ebf cho h\u00f3a \u0111\u01a1n M\u1eabu s\u1ed1… k\u00fd hi\u1ec7u… s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m\u201d. Ng\u01b0\u1eddi b\u00e1n k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp sai (h\u00f3a \u0111\u01a1n l\u1eadp theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP<\/a>\u00a0,\u00a0<\/a>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a004\/2014\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \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 kh\u00f4ng c\u00f3 m\u00e3) ho\u1eb7c ng\u01b0\u1eddi b\u00e1n g\u1eedi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay th\u1ebf h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp (\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).<\/p>\n

9.\u00a0<\/a>Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m 04 Ph\u1ee5 l\u1ee5c: Ph\u1ee5 l\u1ee5c I \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n, bi\u00ean lai \u0111\u1eb7t in, t\u1ef1 in (\u0110\u1ed1i v\u1edbi Ph\u1ee5 l\u1ee5c I.A \u2013 M\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a Chi c\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh:\u00a0Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i do s\u1eafp x\u1ebfp l\u1ea1i \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh c\u1ea5p t\u1ec9nh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i t\u00ean g\u1ecdi, s\u1ed1 l\u01b0\u1ee3ng Chi c\u1ee5c Thu\u1ebf th\u00ec B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o v\u1ec1 m\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a Chi c\u1ee5c Thu\u1ebf ph\u00e1t h\u00e0nh); Ph\u1ee5 l\u1ee5c II h\u01b0\u1edbng d\u1eabn m\u1eabu k\u00fd hi\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed v\u00e0 m\u1eabu k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed; Ph\u1ee5 l\u1ee5c III h\u01b0\u1edbng d\u1eabn m\u1eabu hi\u1ec3n th\u1ecb m\u1ed9t s\u1ed1 lo\u1ea1i h\u00f3a \u0111\u01a1n\/ bi\u00ean lai \u0111\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p tham kh\u1ea3o trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n; Ph\u1ee5 l\u1ee5c IV h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1\u00a0th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0\u00a0th\u00f4ng b\u00e1o v\u00ea\u0300 vi\u00ea\u0323c s\u1eed d\u1ee5ng\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

10.\u00a0Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9,
\nc\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n,
\nS\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1, c\u00e1c Chi c\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc khu v\u1ef1c;
\n– C\u00f4ng b\u00e1o;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7;
\n– C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed B\u1ed9 T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– L\u01b0u: VT, CT (VT, CS).<\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/span><\/b><\/p>\n

Cao Anh Tu\u1ea5n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C I<\/span><\/h2>\n

\u00c1P D\u1ee4NG \u0110\u1ed0I V\u1edaI H\u00d3A \u0110\u01a0N, BI\u00caN LAI \u0110\u1eb6T IN, T\u1ef0 IN<\/span>
\n<\/span><\/strong>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/span>\u00a0<\/span>32\/2025\/TT-BTC ng\u00e0y\u00a0<\/span>\u00a0\u00a0\u2026\u00a0th\u00e1ng \u2026<\/span>\u00a0\u00a0\u00a0n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/h2>\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.A<\/p>\n<\/td>\n

M\u00e3 h\u00f3a \u0111\u01a1n, bi\u00ean lai c\u1ee7a chi c\u1ee5c thu\u1ebf ph\u00e1t h\u00e0nh<\/span><\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c I.B<\/p>\n<\/td>\n

K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai, k\u00fd hi\u1ec7u bi\u00ean lai<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h2>\n

PH\u1ee4 L\u1ee4C I.A<\/b><\/p>\n

M\u00c3 H\u00d3A \u0110\u01a0N, BI\u00caN LAI C\u1ee6A CHI C\u1ee4C THU\u1ebe PH\u00c1T H\u00c0NH<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

M\u00e3<\/span><\/b><\/p>\n<\/td>\n

\n

T\u00ean \u0111\u01a1n v\u1ecb<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

01<\/span><\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c I<\/td>\n<\/tr>\n
\n

02<\/span><\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c II<\/td>\n<\/tr>\n
\n

03<\/span><\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c III<\/td>\n<\/tr>\n
\n

04<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c IV<\/td>\n<\/tr>\n
\n

05<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c V<\/td>\n<\/tr>\n
\n

06<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c VI<\/td>\n<\/tr>\n
\n

07<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c VII<\/td>\n<\/tr>\n
\n

08<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c VIII<\/td>\n<\/tr>\n
\n

09<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c IX<\/td>\n<\/tr>\n
\n

10<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c X<\/td>\n<\/tr>\n
\n

11<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XI<\/td>\n<\/tr>\n
\n

12<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XII<\/td>\n<\/tr>\n
\n

13<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XIII<\/td>\n<\/tr>\n
\n

14<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XIV<\/td>\n<\/tr>\n
\n

15<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XV<\/td>\n<\/tr>\n
\n

16<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XVI<\/td>\n<\/tr>\n
\n

17<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XVII<\/td>\n<\/tr>\n
\n

18<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XVIII<\/td>\n<\/tr>\n
\n

19<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XIX<\/td>\n<\/tr>\n
\n

20<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf khu v\u1ef1c XX<\/td>\n<\/tr>\n
\n

21<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf doanh nghi\u1ec7p l\u1edbn<\/td>\n<\/tr>\n
\n

22<\/p>\n<\/td>\n

Chi c\u1ee5c Thu\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C I.B<\/b><\/p>\n

K\u00dd HI\u1ec6U M\u1eaaU BI\u00caN LAI, K\u00dd HI\u1ec6U BI\u00caN LAI<\/p>\n

1. K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai c\u00f3 10 k\u00fd t\u1ef1, g\u1ed3m:<\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u th\u1ec3 hi\u1ec7n lo\u1ea1i bi\u00ean lai (01 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1; 02 l\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1.)<\/p>\n

\u25cf 03 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n t\u00ean bi\u00ean lai (\u201cBLP\u201d).<\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai c\u00f3 03 li\u00ean k\u00fd hi\u1ec7u l\u00e0 \u201c3\u201d.<\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa nh\u00f3m k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi nh\u00f3m 03 k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a k\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai.<\/p>\n

\u25cf 03 k\u00fd t\u1ef1 cu\u1ed1i l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai.<\/p>\n

V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01BLP2-001 \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0: bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed (lo\u1ea1i kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1), 02 li\u00ean, m\u1eabu th\u1ee9 1.<\/p>\n

2. K\u00fd hi\u1ec7u bi\u00ean lai g\u1ed3m 06 ho\u1eb7c 08 k\u00fd t\u1ef1:<\/p>\n

\u25cf 02 k\u00fd t\u1ef1 \u0111\u1ea7u l\u00e0 m\u00e3 t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I.A v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in.<\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 nh\u00f3m hai trong 20 ch\u1eef c\u00e1i in hoa c\u1ee7a b\u1ea3ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t bao g\u1ed3m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y d\u00f9ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t c\u00e1c k\u00fd hi\u1ec7u bi\u00ean lai. \u0110\u1ed1i v\u1edbi bi\u00ean lai do c\u01a1 quan thu ph\u00ed, l\u1ec7 ph\u00ed \u0111\u1eb7t in, t\u1ef1 in th\u00ec 02 k\u00fd t\u1ef1 n\u00e0y l\u00e0 02 k\u00fd t\u1ef1 \u0111\u1ea7u c\u1ee7a k\u00fd hi\u1ec7u bi\u00ean lai.<\/p>\n

\u25cf 01 k\u00fd t\u1ef1 ti\u1ebfp theo (d\u1ea5u \u201c-\u201d) ph\u00e2n c\u00e1ch gi\u1eefa c\u00e1c k\u00fd t\u1ef1 \u0111\u1ea7u v\u1edbi ba k\u00fd t\u1ef1 cu\u1ed1i c\u1ee7a bi\u00ean lai.<\/p>\n

\u25cf 02 k\u00fd t\u1ef1 ti\u1ebfp theo th\u1ec3 hi\u1ec7n n\u0103m in bi\u00ean lai. V\u00ed d\u1ee5: bi\u00ean lai in n\u0103m 2022 th\u00ec ghi l\u00e0 22.<\/p>\n

\u25cf 01 k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c bi\u00ean lai. C\u1ee5 th\u1ec3: bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 in k\u00fd hi\u1ec7u l\u00e0 T; bi\u00ean lai \u0111\u1eb7t in k\u00fd hi\u1ec7u l\u00e0 P.<\/p>\n

V\u00ed d\u1ee5: K\u00fd hi\u1ec7u 01AA-25P \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed do Chi c\u1ee5c Thu\u1ebf \u0111\u1eb7t in n\u0103m 2025.<\/p>\n

PH\u1ee4 L\u1ee4C II<\/span><\/h2>\n

M\u1eaaU K\u00dd HI\u1ec6U TR\u00caN CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N \u0110I\u1ec6N T\u1eec V\u00c0 M\u1eaaU K\u00dd HI\u1ec6U CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec<\/strong>
\n(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/span>\u00a032\/2025\/TT-BTC ng\u00e0y\u00a0<\/span>\u2026\u00a0th\u00e1ng \u2026 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/h2>\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c II.A<\/p>\n<\/td>\n

M\u1eabu k\u00fd hi\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c II.B<\/p>\n<\/td>\n

M\u1eabu k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C II.A<\/b><\/p>\n

M\u1eaaU K\u00dd HI\u1ec6U TR\u00caN CH\u1ee8NG T\u1eea KH\u1ea4U TR\u1eea THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N \u0110I\u1ec6N T\u1eec<\/p>\n

1. K\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m c\u00f3 07 k\u00fd t\u1ef1 l\u00e0 01\/CTKT.<\/p>\n

2. K\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m 06 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

+ Hai ch\u1eef \u0111\u1ea7u \u201cCT\/\u201d l\u00e0 ch\u1eef vi\u1ebft t\u1eaft c\u1ee7a ch\u1ee9ng t\u1eeb;<\/p>\n

+ Hai k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2-r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n

+ Ch\u1eef cu\u1ed1i l\u00e0 ch\u1eef \u201cE\u201d th\u1ec3 hi\u1ec7n h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb l\u00e0 \u0111i\u1ec7n t\u1eed<\/p>\n

V\u00ed d\u1ee5: CT\/25E: Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed l\u1eadp v\u00e0 c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong n\u0103m 2025.<\/p>\n

– S\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed. S\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1 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 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m.<\/p>\n

– T\u1ea1i b\u1ea3n th\u1ec3 hi\u1ec7n, k\u00fd hi\u1ec7u m\u1eabu, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed v\u00e0 s\u1ed1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u00eda tr\u00ean b\u00ean ph\u1ea3i c\u1ee7a ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (ho\u1eb7c \u1edf v\u1ecb tr\u00ed d\u1ec5 nh\u1eadn bi\u1ebft).<\/p>\n

PH\u1ee4 L\u1ee4C\u00a0<\/span><\/b>II.B<\/b><\/p>\n

M\u1eaaU K\u00dd HI\u1ec6U\u00a0<\/span>CH\u1ee8NG T\u1eea \u0110I\u1ec6N T\u1eec<\/p>\n

1. K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai \u0111i\u1ec7n t\u1eed c\u00f3 5 k\u00fd t\u1ef1\u00a0<\/i>g\u1ed3m:<\/span><\/b><\/p>\n

03 ch\u1eef c\u00e1i (EBL) v\u00e0 02 k\u00fd t\u1ef1 s\u1ed1 (01: th\u1ec3 hi\u1ec7n bi\u00ean lai thu ph\u00ed kh\u00f4ng c\u00f3 m\u1ec7nh gi\u00e1, 02 bi\u00ean lai thu ph\u00ed c\u00f3 m\u1ec7nh gi\u00e1)<\/span><\/p>\n

V\u00ed d\u1ee5: EBL01, EBL02<\/span><\/p>\n

2. K\u00fd hi\u1ec7u bi\u00ean lai g\u1ed3m 03 k\u00fd t\u1ef1:<\/span><\/b><\/p>\n

Hai k\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean l\u00e0 hai (02) ch\u1eef s\u1ed1 \u1ea2-r\u1eadp th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo 2 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch. V\u00ed d\u1ee5: N\u0103m l\u1eadp h\u00f3a ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2025 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 25; n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 n\u0103m 2026 th\u00ec th\u1ec3 hi\u1ec7n l\u00e0 s\u1ed1 26;<\/span><\/p>\n

M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo l\u00e0 m\u1ed9t (01) ch\u1eef c\u00e1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 T \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

PH\u1ee4 L\u1ee4C III<\/span><\/h2>\n

<\/a>C\u00c1C M\u1eaaU<\/span>\u00a0HI\u1ec2N TH\u1eca\u00a0H\u00d3A \u0110\u01a0N<\/span>\/BI\u00caN LAI\u00a0THAM KH\u1ea2O<\/span>
\n(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/span>\u00a032\/2025\/TT-BTC ng\u00e0y\u00a0<\/span>\u2026\u00a0th\u00e1ng \u2026 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n
\n

S<\/b>TT<\/span><\/b><\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o<\/b><\/p>\n<\/td>\n

\n

T\u00ean\u00a0<\/span><\/b>lo\u1ea1i h\u00f3a \u0111\u01a1n\/bi\u00ean lai<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 1<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ki\u00eam t\u1edd khai ho\u00e0n thu\u1ebf<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

2<\/span><\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 2<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 3<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

M\u1eabu\u00a0<\/span>tham kh\u1ea3o s\u1ed1 4<\/p>\n<\/td>\n

\n

H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

M\u1eabu<\/span>\u00a0tham kh\u1ea3o s\u1ed1 5<\/p>\n<\/td>\n

Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng khi thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ee7a c\u00e1 nh\u00e2n<\/span><\/td>\n<\/tr>\n
\n

6<\/p>\n<\/td>\n

\n

M\u1eabu tham kh\u1ea3o s\u1ed1 6<\/p>\n<\/td>\n

Bi\u00ean lai thu ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/div>\n

PH\u1ee4 L\u1ee4C IV<\/b><\/p>\n

\u00a0(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1<\/span>\u00a032\/2025\/TT-BTC ng\u00e0y\u00a0<\/span>\u2026\u00a0th\u00e1ng \u2026 n\u0103m 2025 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/h2>\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

\n

T\u00ean Ph\u1ee5 l\u1ee5c<\/b><\/p>\n<\/td>\n

\n

N\u1ed9i dung<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c IV.A<\/p>\n<\/td>\n

Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

\n

Ph\u1ee5 l\u1ee5c IV.B<\/p>\n<\/td>\n

Th\u00f4ng b\u00e1o\u00a0v\u00ea\u0300 vi\u00ea\u0323c s\u1eed d\u1ee5ng 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<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C IV.A<\/span><\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU\u1ebe C\u1ea4P TR\u00caN
\nT\u00caN C\u01a0 QUAN\u00a0<\/b><\/span>BAN H\u00c0NH
\nV\u0102N B\u1ea2N
\n——–<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1:<\/span>\u00a0\u2026.\/TB – \u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

\u2026\u2026.<\/i>, ng\u00e0y<\/span><\/i>\u2026\u2026..\u00a0<\/i>th\u00e1ng<\/span><\/i>\u2026\u2026\u00a0<\/i>n\u0103m<\/span><\/i>\u2026..<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/a>TH\u00d4NG B\u00c1O<\/span><\/b><\/p>\n

V\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/b><\/p>\n

K\u00ednh g\u1eedi: (Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:\u2026.)
\n(M\u00e3 s\u1ed1 thu\u1ebf:….)<\/span><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 12, \u0110i\u00ea\u0300u 1, Nghi\u0323 \u0111i\u0323nh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/03\/2025 c\u1ee7a Ch\u00ednh Ph\u1ee7 s\u01b0\u0309a \u0111\u00f4\u0309i, b\u00f4\u0309 sung\u00a0<\/span>kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0Nghi\u0323 \u0111i\u0323nh s\u00f4\u0301\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0nga\u0300y 19\/10\/2020 cu\u0309a Chi\u0301nh phu\u0309 quy \u0111i\u0323nh v\u00ea\u0300 ho\u0301a \u0111\u01a1n, ch\u01b0\u0301ng t\u01b0\u0300.<\/span><\/p>\n

Sau khi r\u00e0 so\u00e1t, c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>\u00a0<\/span>\u2026\u2026\u2026\u2026\u2026\u2026 k\u1ec3 t\u1eeb ng\u00e0y<\/span>\u00a0<\/span>…. th\u00e1ng<\/span>\u00a0<\/span>…. n\u0103m<\/span>\u00a0<\/span>…. \u0111\u01b0\u1ee3c 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> ho\u1eb7c <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> nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
<\/td>\n\n

TH\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe RA TH\u00d4NG B\u00c1O<\/span><\/b>
\n(Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf)<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PH\u1ee4 L\u1ee4C IV.B<\/b><\/p>\n\n\n\n\n
\n

T\u00caN C\u01a0 QUAN THU\u1ebe C\u1ea4P TR\u00caN
\nT\u00caN C\u01a0 QUAN\u00a0<\/b><\/span>BAN H\u00c0NH
\nV\u0102N B\u1ea2N
\n——–<\/b><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1:<\/span>\u00a0\u2026.\/TB – \u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

\u2026\u2026.<\/i>, ng\u00e0y<\/span><\/i>\u2026\u2026..\u00a0<\/i>th\u00e1ng<\/span><\/i>\u2026\u2026\u00a0<\/i>n\u0103m<\/span><\/i>\u2026..<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG B\u00c1O<\/span><\/b><\/p>\n

V\u00ea\u0300 vi\u00ea\u0323c s\u1eed d\u1ee5ng 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<\/b><\/p>\n

K\u00ednh g\u1eedi:\u00a0T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:………………………………………………………….<\/span><\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:…………………………………………………………………………………….<\/span><\/p>\n

\u0110\u1ecba ch\u1ec9 li\u00ean h\u1ec7:……………………………………………………………………………….<\/span>..<\/p>\n

\u0110\u1ecba ch\u1ec9 th\u01b0 \u0111i\u1ec7n t\u1eed:……………………………………………………………………………<\/span><\/p>\n

C\u0103n c\u01b0\u0301 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019.<\/span><\/p>\n

\u00a0 C\u0103n c\u1ee9 Kho\u1ea3n 10, \u0110i\u00ea\u0300u 1, Nghi\u0323 \u0111i\u0323nh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/03\/2025 c\u1ee7a Ch\u00ednh Ph\u1ee7 s\u01b0\u0309a \u0111\u00f4\u0309i, b\u00f4\u0309 sung\u00a0<\/span>kho\u1ea3n 2 \u0110i\u1ec1u 13\u00a0Nghi\u0323 \u0111i\u0323nh s\u00f4\u0301\u00a0123\/2020\/N\u0110-CP<\/a>\u00a0nga\u0300y 19\/10\/2020 cu\u0309a Chi\u0301nh phu\u0309 quy \u0111i\u0323nh v\u00ea\u0300 ho\u0301a \u0111\u01a1n, ch\u01b0\u0301ng t\u01b0\u0300.<\/span><\/p>\n

Trong th\u01a1\u0300i gian gia\u0309i tri\u0300nh ho\u0103\u0323c b\u00f4\u0309 sung th\u00f4ng tin, ta\u0300i li\u00ea\u0323u<\/span>\u00a0quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 1\u00a0Nghi\u0323 \u0111i\u0323nh s\u1ed1\u00a070\/2025\/N\u0110-CP<\/a>\u00a0ng\u00e0y 20\/03\/2025 c\u1ee7a Ch\u00ednh Ph\u1ee7<\/span>,\u00a0<T\u00ean\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf> chuy\u1ec3n sang h\u00ecnh th\u1ee9c s\u01b0\u0309 du\u0323ng ho\u0301a \u0111\u01a1n \u0111i\u00ea\u0323n t\u01b0\u0309 co\u0301 ma\u0303 cu\u0309a c\u01a1 quan thu\u00ea\u0301 theo t\u01b0\u0300ng l\u00e2\u0300n pha\u0301t sinh.<\/span><\/p>\n

C\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3\u00a0<T\u00ean\u00a0<\/span>ng\u01b0\u1eddi n\u1ed9p thu\u1ebf><\/span>\u00a0bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
<\/td>\n\n

TH\u1ee6 TR\u01af\u1edeNG C\u01a0 QUAN THU\u1ebe RA TH\u00d4NG B\u00c1O<\/span><\/b>
\n(Ch\u1eef k\u00fd s\u1ed1 c\u1ee7a Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf)<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 c\u1ee7a FTS, h\u1ec7 th\u1ed1ng c\u1ee7a ch\u00fang t\u00f4i \u0111\u00e3 s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 t\u00edch h\u1ee3p v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u m\u1edbi t\u1eeb Th\u00f4ng t\u01b0 32\/2025\/TT-BTC. \u0110i\u1ec1u n\u00e0y gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng, ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>\n

H\u00e3y li\u00ean h\u1ec7 v\u1edbi FTS ngay h\u00f4m nay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 tri\u1ec3n khai gi\u1ea3i ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ee7a b\u1ea1n!<\/p>\n

\"\ud83c\udfe2\"<\/span>\u0110\u1ecba ch\u1ec9: T\u00f2a nh\u00e0 Lilama 10, ph\u1ed1 T\u1ed1 H\u1eefu, Ph\u01b0\u1eddng Trung V\u0103n, Qu\u1eadn Nam T\u1eeb Li\u00eam, Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i, Vi\u1ec7t Nam<\/div>\n
\"\ud83d\udce7\"<\/span>Email: info@fts.com.vn<\/div>\n
\"\ud83d\udcde\"<\/span>Tel: 024 3748 0398 \u2013 Fax: 024 3748 0399<\/div>\n
\"\ud83c\udf10\"<\/span>Website:\u00a0fts.com.vn<\/a><\/span><\/div>\n
\"\ud83c\udf10\"<\/span>Linkedln:\u00a0https:\/\/www.linkedin.com\/company\/first-trust-solution\/<\/a><\/span><\/div>\n
\"\ud83c\udf10\"<\/span>Zalo: https:\/\/zalo.me\/3233931107809385943<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 01\/06\/2025, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 32\/2025\/TT-BTC, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP ng\u00e0y […]<\/p>\n","protected":false},"featured_media":13418,"template":"","article_category":[10,13],"class_list":["post-12288","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/12288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13418"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=12288"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=12288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}