{"id":9629,"date":"2025-03-24T16:21:28","date_gmt":"2025-03-24T09:21:28","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9629"},"modified":"2025-11-06T14:37:52","modified_gmt":"2025-11-06T07:37:52","slug":"nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-quy-dinh-ve-hoa-don-chung-tu-doanh-nghiep-can-lam-gi","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nghi-dinh-70-2025-nd-cp-sua-doi-bo-sung-quy-dinh-ve-hoa-don-chung-tu-doanh-nghiep-can-lam-gi\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u2013 Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec?"},"content":{"rendered":"
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Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP 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 ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/6\/2025. <\/strong>\u0110\u00e2y l\u00e0 m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c doanh nghi\u1ec7p trong ng\u00e0nh v\u1eadn t\u1ea3i, vi\u1ec5n th\u00f4ng, logistics, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed v\u00e0 nhi\u1ec1u l\u0129nh v\u1ef1c kh\u00e1c. V\u1eady ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay \u0111\u1ed5i nh\u1eefng g\u00ec? Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7? H\u00e3y c\u00f9ng FTS<\/strong> t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y!<\/div>\n
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1. Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP l\u00e0 g\u00ec?<\/strong><\/h2>\n
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Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, ban h\u00e0nh b\u1edfi Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2025, s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb. \u0110\u00e2y l\u00e0 m\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p l\u1eadp h\u00f3a \u0111\u01a1n cho c\u00e1c d\u1ecbch v\u1ee5 ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh nh\u01b0 v\u1eadn t\u1ea3i, vi\u1ec5n th\u00f4ng, logistics, th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, ho\u1eb7c b\u01b0u ch\u00ednh, b\u1ea1n c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c thay \u0111\u1ed5i n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/p>\n

FTS, v\u1edbi kinh nghi\u1ec7m cung c\u1ea5p gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd doanh nghi\u1ec7p, s\u1ebd \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n \u0111\u1ec3 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng v\u00e0 tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd.<\/p>\n

2. N\u1ed9i dung ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/strong><\/h2>\n
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Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, ban h\u00e0nh ng\u00e0y 19\/10\/2020 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2022, quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn thu\u1ebf, thu ph\u00ed, l\u1ec7 ph\u00ed. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 t\u1ea1o n\u1ec1n t\u1ea3ng cho vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed r\u1ed9ng r\u00e3i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 70\/2025: S\u1eeda \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb ng\u00e0y 01\/6\/2025<\/strong><\/h3>\n

Th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0(s\u1eeda \u0111\u1ed5i kho\u1ea3n 17 \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP):<\/strong><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1eddi \u0111i\u1ec3m thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb, bi\u00ean lai giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/p>\n

– Th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean ch\u1ee9ng t\u1eeb l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb theo \u0111\u1ecbnh d\u1ea1ng ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch<\/p>\n

C\u00f2n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP nh\u01b0 sau: “T\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, th\u1eddi \u0111i\u1ec3m thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, t\u1ed5 ch\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i l\u1eadp ch\u1ee9ng t\u1eeb, bi\u00ean lai giao cho ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/em>\u201d<\/em><\/strong><\/p>\n

S\u1eeda \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m l\u1eadp ch\u1ee9ng t\u1eeb t\u1ea1i <\/strong>Ngh\u1ecb \u0111\u1ecbnh 70\/2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/6\/2025 nh\u01b0 sau:\u00a0<\/strong><\/p>\n

C\u1ee5 th\u1ec3 c\u00e1c n\u1ed9i dung ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0(s\u1eeda \u0111\u1ed5i kho\u1ea3n 18 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP) nh\u01b0 sau:<\/p>\n

– \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n

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  • T\u00ean ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf; k\u00fd hi\u1ec7u m\u1eabu ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 th\u1ee9 t\u1ef1 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/li>\n
  • T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp;<\/li>\n
  • T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp (n\u1ebfu c\u00e1 nh\u00e2n \u0111\u00e3 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf) ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n;<\/li>\n
  • Qu\u1ed1c t\u1ecbch (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam);<\/li>\n
  • Kho\u1ea3n thu nh\u1eadp, th\u1eddi \u0111i\u1ec3m tr\u1ea3 thu nh\u1eadp, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c; kho\u1ea3n t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc; s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb;<\/li>\n
  • Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf;<\/li>\n
  • H\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp.<\/li>\n<\/ul>\n

    Tr\u01b0\u1eddng h\u1ee3p 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 th\u00ec ch\u1eef k\u00fd tr\u00ean ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/p>\n

    – Bi\u00ean lai<\/p>\n

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    • T\u00ean lo\u1ea1i bi\u00ean lai: Bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed kh\u00f4ng in s\u1eb5n m\u1ec7nh gi\u00e1; bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed in s\u1eb5n m\u1ec7nh gi\u00e1; bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n
    • K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai v\u00e0 k\u00fd hi\u1ec7u bi\u00ean lai.<\/li>\n<\/ul>\n

      K\u00fd hi\u1ec7u m\u1eabu bi\u00ean lai l\u00e0 c\u00e1c th\u00f4ng tin th\u1ec3 hi\u1ec7n t\u00ean lo\u1ea1i bi\u00ean lai, s\u1ed1 li\u00ean bi\u00ean lai v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i bi\u00ean lai (m\u1ed9t lo\u1ea1i bi\u00ean lai c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu).<\/p>\n

      K\u00fd hi\u1ec7u bi\u00ean lai l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e2n bi\u1ec7t bi\u00ean lai b\u1eb1ng h\u1ec7 th\u1ed1ng c\u00e1c ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t v\u00e0 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m.<\/p>\n

      \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m in bi\u00ean lai \u0111\u1eb7t in. \u0110\u1ed1i v\u1edbi bi\u00ean lai t\u1ef1 in v\u00e0 bi\u00ean lai \u0111i\u1ec7n t\u1eed, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai ghi tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c n\u0103m bi\u00ean lai \u0111\u01b0\u1ee3c in ra.<\/p>\n

      + S\u1ed1 bi\u00ean lai l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed. S\u1ed1 bi\u00ean lai \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef s\u1ed1 \u1ea2-r\u1eadp c\u00f3 t\u1ed1i \u0111a 7 ch\u1eef s\u1ed1. \u0110\u1ed1i v\u1edbi bi\u00ean lai t\u1ef1 in, bi\u00ean lai \u0111\u1eb7t in th\u00ec s\u1ed1 bi\u00ean lai b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 0000001. \u0110\u1ed1i v\u1edbi bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec s\u1ed1 bi\u00ean lai \u0111i\u1ec7n t\u1eed b\u1eaft \u0111\u1ea7u t\u1eeb s\u1ed1 1 v\u00e0o ng\u00e0y 01\/01 ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12 h\u00e0ng n\u0103m.<\/p>\n

      + Li\u00ean c\u1ee7a bi\u00ean lai (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi bi\u00ean lai \u0111\u1eb7t in v\u00e0 t\u1ef1 in) l\u00e0 s\u1ed1 t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 bi\u00ean lai. M\u1ed7i s\u1ed1 bi\u00ean lai ph\u1ea3i c\u00f3 t\u1eeb 02 li\u00ean ho\u1eb7c 02 ph\u1ea7n tr\u1edf l\u00ean, trong \u0111\u00f3:<\/p>\n

      – Li\u00ean (ph\u1ea7n) 1: l\u01b0u t\u1ea1i t\u1ed5 ch\u1ee9c thu;<\/p>\n

      – Li\u00ean (ph\u1ea7n) 2: giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed;<\/p>\n

      C\u00e1c li\u00ean t\u1eeb th\u1ee9 3 tr\u1edf \u0111i \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

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      • T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed.<\/li>\n
      • T\u00ean lo\u1ea1i c\u00e1c kho\u1ea3n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 s\u1ed1 ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/li>\n
      • Ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp bi\u00ean lai.<\/li>\n
      • Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi thu ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed th\u00ec ch\u1eef k\u00fd tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed l\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/li>\n
      • T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in bi\u00ean lai (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7t in).<\/li>\n
      • Bi\u00ean lai \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n l\u00e0 ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea7n ghi th\u00eam b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n \u201c( )\u201d ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng n\u1ed9i dung ghi b\u1eb1ng ti\u1ebfng Vi\u1ec7t v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t.<\/li>\n<\/ul>\n

        Ch\u1eef s\u1ed1 ghi tr\u00ean bi\u00ean lai l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.<\/p>\n

        \u0110\u1ed3ng ti\u1ec1n ghi tr\u00ean bi\u00ean lai l\u00e0 \u0111\u1ed3ng Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u00f3 m\u1ee9c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c thu b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c thu b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf quy \u0111\u1ed5i t\u1eeb ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 3\u00a0Ngh\u1ecb \u0111\u1ecbnh 120\/2016\/N\u0110-CP.<\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p khi thu ph\u00ed, l\u1ec7 ph\u00ed, n\u1ebfu danh m\u1ee5c ph\u00ed, l\u1ec7 ph\u00ed nhi\u1ec1u h\u01a1n s\u1ed1 d\u00f2ng c\u1ee7a m\u1ed9t bi\u00ean lai th\u00ec \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea k\u00e8m theo bi\u00ean lai. B\u1ea3ng k\u00ea do t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed t\u1ef1 thi\u1ebft k\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a t\u1eebng lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed. B\u1ea3ng k\u00ea ph\u1ea3i ghi r\u00f5 \u201ck\u00e8m theo bi\u00ean lai s\u1ed1… ng\u00e0y. th\u00e1ng… n\u0103m\u201d.<\/p>\n

        \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed s\u1eed d\u1ee5ng bi\u00ean lai \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c n\u1ed9i dung tr\u00ean bi\u00ean lai \u0111i\u1ec7n t\u1eed cho ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf, t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf, T\u1ed5ng c\u1ee5c H\u1ea3i quan) xem x\u00e9t v\u00e0 c\u00f3 h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n

        Ngo\u00e0i c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 32\u00a0Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP\u00a0(s\u1eeda \u0111\u1ed5i kho\u1ea3n 18 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP), t\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c, k\u1ec3 c\u1ea3 t\u1ea1o lo-go, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai. C\u1ee1 ch\u1eef c\u1ee7a c\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam kh\u00f4ng \u0111\u01b0\u1ee3c l\u1edbn h\u01a1n c\u1ee1 ch\u1eef c\u1ee7a c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u1ec3 hi\u1ec7n tr\u00ean bi\u00ean lai.<\/p>\n

        – K\u00fd hi\u1ec7u m\u1eabu, k\u00fd hi\u1ec7u ch\u1ee9ng t\u1eeb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. M\u1eabu hi\u1ec3n th\u1ecb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 4\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 11\/2020\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c l\u0129nh v\u1ef1c Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

         <\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh 70\/2025: S\u1eeda \u0111\u1ed5i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01\/6\/2025<\/strong><\/h3>\n<\/div>\n
        \n
        \n

        Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/p>\n

        Theo \u0111\u00f3, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n c\u00f4ng v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

        \u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/p>\n

        Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 cung c\u1ea5p d\u1ecbch v\u1ee5 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i) kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a, e, l, m, n kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u (\u0111i\u1ec3m a), ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4 (\u0111i\u1ec3m e), ho\u1ea1t \u0111\u1ed9ng cho vay, \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7 (\u0111i\u1ec3m l), ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i h\u00e0ng kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7m m\u1ec1m t\u00ednh ti\u1ec1n (\u0111i\u1ec3m m), ho\u1ea1t \u0111\u1ed9ng kh\u00e1m ch\u1eefa b\u1ec7nh (\u0111i\u1ec3m n).<\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/p>\n

        a) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c g\u1ed3m<\/i><\/b>: Tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng cho c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n n\u00e0y), cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9), d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng), d\u1ecbch v\u1ee5 logistic, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y) \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay), chuy\u1ec3n ti\u1ec1n qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n, thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu ph\u00ed v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 7 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 7 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/p>\n

        e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4:\u00a0<\/i><\/b>Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7) l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

        \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn kh\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao c\u1ee7a th\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n

        Tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

        l) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay<\/i><\/b>\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng \u0111i vay, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i kh\u00f4ng thu \u0111\u01b0\u1ee3c v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo d\u00f5i ngo\u1ea1i b\u1ea3ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 t\u00edn d\u1ee5ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n.<\/p>\n

        \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7, ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u1eadn v\u00e0 chi, tr\u1ea3 ngo\u1ea1i t\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/i><\/b>, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed5i ngo\u1ea1i t\u1ec7, th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 nh\u1eadn v\u00e0 chi tr\u1ea3 ngo\u1ea1i t\u1ec7.<\/p>\n

        m) \u0110\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/i><\/b>: t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh\u00e1ch h\u00e0ng \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

        n) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd kh\u00e1m ch\u1eefa b\u1ec7nh v\u00e0 qu\u1ea3n l\u00fd vi\u1ec7n ph\u00ed<\/i><\/b>, t\u1eebng giao d\u1ecbch kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee5p, chi\u1ebfu, x\u00e9t nghi\u1ec7m c\u00f3 in phi\u1ebfu thu ti\u1ec1n (thu vi\u1ec7n ph\u00ed ho\u1eb7c ti\u1ec1n kh\u00e1m, x\u00e9t nghi\u1ec7m) v\u00e0 c\u00f3 l\u01b0u tr\u00ean h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ebfu kh\u00e1ch h\u00e0ng (ng\u01b0\u1eddi \u0111\u1ebfn kh\u00e1m, ch\u1eefa b\u1ec7nh) kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u0103n c\u1ee9 th\u00f4ng tin kh\u00e1m, ch\u1eefa b\u1ec7nh v\u00e0 th\u00f4ng tin t\u1eeb phi\u1ebfu thu ti\u1ec1n \u0111\u1ec3 t\u1ed5ng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho c\u00e1c d\u1ecbch v\u1ee5 y t\u1ebf th\u1ef1c hi\u1ec7n trong ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giao cho kh\u00e1ch h\u00e0ng.<\/p>\n

        C\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h\u00f3a \u0111\u01a1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thanh, quy\u1ebft to\u00e1n chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh cho ng\u01b0\u1eddi c\u00f3 th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf.<\/p>\n

        B\u1ed5 sung quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng<\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP b\u1ed5 sung \u0111i\u1ec3m p, q, r kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng.<\/p>\n

        Theo quy \u0111\u1ecbnh m\u1edbi,\u00a0th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/i><\/b>\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m.<\/p>\n

        \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e9 x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng, x\u1ed5 s\u1ed1 bi\u1ebft k\u1ebft qu\u1ea3 ngay (v\u00e9 x\u1ed5 s\u1ed1)<\/i><\/b>\u00a0theo h\u00ecnh th\u1ee9c b\u00e1n v\u00e9 s\u1ed1 in s\u1eb5n \u0111\u1ee7 m\u1ec7nh gi\u00e1 cho kh\u00e1ch h\u00e0ng th\u00ec sau khi thu h\u1ed3i v\u00e9 x\u1ed5 s\u1ed1 kh\u00f4ng ti\u00eau th\u1ee5 h\u1ebft v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng c\u1ee7a k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p kinh doanh x\u1ed5 s\u1ed1 l\u1eadp 1 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho t\u1eebng \u0111\u1ea1i l\u00fd l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cho v\u00e9 x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c b\u00e1n trong k\u1ef3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n.<\/p>\n

        \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng<\/i><\/b>, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 1 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng chuy\u1ec3n d\u1eef li\u1ec7u ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c (do \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc cho ng\u01b0\u1eddi ch\u01a1i t\u1ea1i qu\u1ea7y, t\u1ea1i b\u00e0n ch\u01a1i v\u00e0 s\u1ed1 ti\u1ec1n thu t\u1ea1i m\u00e1y tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng) tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u1ed5i tr\u1ea3 cho ng\u01b0\u1eddi ch\u01a1i (do ng\u01b0\u1eddi ch\u01a1i tr\u00fang th\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ch\u01a1i kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft) theo M\u1eabu 01\/TH-DT Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f9ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1eeb 0 gi\u1edd 00 ph\u00fat \u0111\u1ebfn 23 gi\u1edd 59 ph\u00fat c\u00f9ng ng\u00e0y.<\/p>\n

        Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/6\/2025.<\/p>\n

         <\/p>\n

        \n

        3. So s\u00e1nh quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/h2>\n
        \n

        \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, h\u00e3y xem b\u1ea3ng so s\u00e1nh gi\u1eefa quy \u0111\u1ecbnh c\u0169 (Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP) v\u00e0 quy \u0111\u1ecbnh m\u1edbi (Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP):<\/p>\n

        \"\"<\/div>\n<\/div>\n
        \n

        <\/h2>\n

        4. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7?<\/strong><\/h2>\n

        \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

          \n
        1. \u0110\u00e1nh gi\u00e1 h\u1ec7 th\u1ed1ng \u1ee9ng d\u1ee5ng<\/strong>: Ki\u1ec3m tra ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ERP, ho\u1eb7c h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed hi\u1ec7n t\u1ea1i \u0111\u1ec3 xem c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u1edbi hay kh\u00f4ng.<\/li>\n
        2. C\u1eadp nh\u1eadt quy tr\u00ecnh<\/strong>: \u0110i\u1ec1u ch\u1ec9nh quy tr\u00ecnh \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9.<\/li>\n
        3. Theo d\u00f5i th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn<\/strong>: C\u1ee5c Thu\u1ebf s\u1eafp ban h\u00e0nh th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u00e0 chu\u1ea9n d\u1eef li\u1ec7u. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i \u0111\u1ec3 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi.<\/li>\n
        4. H\u1ee3p t\u00e1c v\u1edbi chuy\u00ean gia<\/strong>: Li\u00ean h\u1ec7 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p gi\u1ea3i ph\u00e1p nh\u01b0 FTS<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng.<\/li>\n<\/ol>\n
          \n

          <\/h2>\n

          5. FTS h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h2>\n
          \n

          Hi\u1ec3u \u0111\u01b0\u1ee3c nh\u1eefng th\u00e1ch th\u1ee9c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t, FTS<\/strong> cam k\u1ebft \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n trong vi\u1ec7c tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. Ch\u00fang t\u00f4i cung c\u1ea5p:<\/p>\n