{"id":103,"date":"2024-03-08T09:48:50","date_gmt":"2024-03-08T09:48:50","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/?post_type=tai-lieu&p=103"},"modified":"2024-03-12T04:06:01","modified_gmt":"2024-03-12T04:06:01","slug":"cong-van-12867-btc-tct","status":"publish","type":"tai-lieu","link":"https:\/\/kreston.vn\/gdlk\/tai-lieu\/cong-van-12867-btc-tct\/","title":{"rendered":"C\u00f4ng v\u0103n 12867\/BTC-TCT"},"content":{"rendered":"\n
B\u1ed8 T\u00c0I CH\u00cdNH
——-<\/strong><\/td>		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/strong><\/td><\/tr>
S\u1ed1: 12867\/BTC-TCT
V\/v giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/td>		H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 11 n\u0103m 2021<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

K\u00ednh g\u1eedi:<\/strong> B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/p>\n\n\n\n

B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 6469\/BKH\u0110T-\u0110TNN ng\u00e0y 24\/9\/2021 c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n C\u00f4ng nghi\u1ec7p ng\u0169 kim Fortress Vi\u1ec7t Nam. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n\n\n\n

– C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i <\/a>kho\u1ea3n 5 \u0110i\u1ec1u 42 v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 43 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13\/6\/2019 v\u1ec1 nguy\u00ean t\u1eafc k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf;<\/p>\n\n\n\n

– T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05\/1 1\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/p>\n\n\n\n

\u201c\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/p>\n\n\n\n

1. T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/p>\n\n\n\n

\u2026<\/em><\/p>\n\n\n\n

\u0110i\u1ec1u 5. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/em><\/p>\n\n\n\n

1. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 \u201cb\u00ean li\u00ean k\u1ebft\u201d) l\u00e0 c\u00e1c b\u00ean c\u00f3 m\u1ed1i quan h\u1ec7 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/p>\n\n\n\n

a) M\u1ed9t b\u00ean tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o vi\u1ec7c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o b\u00ean kia;<\/em><\/p>\n\n\n\n

b) C\u00e1c b\u00ean tr\u1ef1c ti\u1ebfp hay gi\u00e1n ti\u1ebfp c\u00f9ng ch\u1ecbu s\u1ef1 \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t, g\u00f3p v\u1ed1n ho\u1eb7c \u0111\u1ea7u t\u01b0 c\u1ee7a m\u1ed9t b\u00ean kh\u00e1c.<\/em><\/p>\n\n\n\n

2. C\u00e1c b\u00ean li\u00ean k\u1ebft t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n\n\n\n

a) M\u1ed9t doanh nghi\u1ec7p n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p kia;<\/em><\/p>\n\n\n\n

b) C\u1ea3 hai doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu do m\u1ed9t b\u00ean th\u1ee9 ba n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp;<\/em><\/p>\n\n\n\n

\u2026<\/em><\/p>\n\n\n\n

\u0110i\u1ec1u 18. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/p>\n\n\n\n

\u2026<\/em><\/p>\n\n\n\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, kh\u00f4ng l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/p>\n\n\n\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee9ng minh vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, so s\u00e1nh v\u00e0 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y khi C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u<\/em><\/p>\n\n\n\n

3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u00ednh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 n\u1ed9p c\u00f9ng T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/p>\n\n\n\n

\u2026<\/em><\/p>\n\n\n\n

\u0110i\u1ec1u 20. Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a C\u01a1 quan thu\u1ebf trong qu\u1ea3n l\u00fd gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/p>\n\n\n\n

1. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/em><\/p>\n\n\n\n

a) Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro;<\/em><\/p>\n\n\n\n

b) \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch thanh tra, ki\u1ec3m tra doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft;<\/em><\/p>\n\n\n\n

\u2026<\/em><\/p>\n\n\n\n

3. C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u1ea3; t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn; t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn; thu nh\u1eadp ch\u1ecbu thu\u1ebf ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft; kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/p>\n\n\n\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng k\u00ea khai, k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c kh\u00f4ng n\u1ed9p Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/em><\/p>\n\n\n\n

\u2026<\/em><\/p>\n\n\n\n

\u0111) C\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 \u1ea5n \u0111\u1ecbnh thu\u00ea th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019.\u201d<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf, C\u00f4ng ty c\u1ed5 ph\u1ea7n C\u00f4ng nghi\u1ec7p ng\u0169 kim Fortress Vi\u1ec7t Nam ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft t\u1eeb vi\u1ec7c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n h\u1eefu h\u1ea1n c\u00f4ng nghi\u1ec7p ng\u0169 kim Formosa (\u0110\u00e0i Loan) t\u1ea1i FT – Ostermann GmbH (CHLB \u0110\u1ee9c) theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i th\u00ec C\u00f4ng ty c\u1ed5 ph\u1ea7n C\u00f4ng nghi\u1ec7p ng\u0169 kim Fortress Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n k\u00ea khai th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n\n\n\n

C\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft; kh\u00f4ng cung c\u1ea5p ho\u1eb7c cung c\u1ea5p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, d\u1eef li\u1ec7u k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec C\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s\u1ed1 4155\/TCT-TTKT ng\u00e0y 29\/10\/2021 ch\u1ec9 \u0111\u1ea1o C\u1ee5c Thu\u1ebf t\u1ec9nh Th\u00e1i B\u00ecnh r\u00e0 so\u00e1t, n\u1eafm b\u1eaft th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a C\u00f4ng ty c\u1ed5 ph\u1ea7n C\u00f4ng nghi\u1ec7p ng\u0169 kim Fortress Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec3 B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/p>\n\n\n\n


N\u01a1i nh\u1eadn:
<\/em><\/strong> – Nh\u01b0 tr\u00ean;
– L\u00e3nh \u0111\u1ea1o B\u1ed9 (\u0111\u1ec3 b\u00e1o c\u00e1o);
– C\u00e1c \u0111\/v: PC, CST, TCDN, UBCKNN (BTC);
– C\u00e1c \u0111\/v: PC, CS (TCT);
– L\u01b0u: VT, TCT (VT, TTKT).<\/td>		TL. B\u1ed8 TR\u01af\u1edeNG
KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG T\u1ed4NG C\u1ee4C THU\u1ebe
PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/strong>\n

V\u0169 Ch\u00ed H\u00f9ng<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"menu_order":100,"template":"","document-category":[9,6],"document-topic":[5],"class_list":["post-103","tai-lieu","type-tai-lieu","status-publish","hentry","document-category-cong-van-huong-dan-nghi-dinh-132","document-category-quy-dinh-viet-nam","document-topic-nghi-dinh-132"],"_links":{"self":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tai-lieu\/103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/types\/tai-lieu"}],"wp:attachment":[{"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/media?parent=103"}],"wp:term":[{"taxonomy":"document-category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-category?post=103"},{"taxonomy":"document-topic","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-topic?post=103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}