{"id":97,"date":"2024-03-08T09:19:39","date_gmt":"2024-03-08T09:19:39","guid":{"rendered":"https:\/\/kreston.vn\/gdlk\/?post_type=tai-lieu&p=97"},"modified":"2024-03-12T04:02:27","modified_gmt":"2024-03-12T04:02:27","slug":"thong-tu-45-2021","status":"publish","type":"tai-lieu","link":"https:\/\/kreston.vn\/gdlk\/tai-lieu\/thong-tu-45-2021\/","title":{"rendered":"Th\u00f4ng t\u01b0 45\/2021\/TT-BTC"},"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: 45\/2021\/TT-BTC<\/td>H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2021<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

TH\u00d4NG T\u01af<\/strong><\/p>\n\n\n\n

H\u01af\u1edaNG D\u1eaaN VI\u1ec6C \u00c1P D\u1ee4NG C\u01a0 CH\u1ebe TH\u1eceA THU\u1eacN TR\u01af\u1edaC V\u1ec0 PH\u01af\u01a0NG PH\u00c1P X\u00c1C \u0110\u1ecaNH GI\u00c1 T\u00cdNH THU\u1ebe (APA) TRONG QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P C\u00d3 GIAO D\u1ecaCH LI\u00caN K\u1ebeT<\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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 thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 19 th\u00e1ng 6 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;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 <\/em>\u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05 th\u00e1ng 11 n\u0103m 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;<\/em><\/p>\n\n\n\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2017\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 7 n\u0103m 2017 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 cua B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n\n\n\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/em><\/p>\n\n\n\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/em><\/p>\n\n\n\n

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

1. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (sau \u0111\u00e2y \u0111\u01b0\u1ee3c g\u1ecdi t\u1eaft l\u00e0 APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n\n\n\n

2. C\u00e1c n\u1ed9i dung kh\u00e1c v\u1ec1 c\u01a1 ch\u1ebf APA \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP ng\u00e0y 05 th\u00e1ng 11 n\u0103m 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 v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

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

1. T\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, th\u1ef1c hi\u1ec7n giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 c\u00f3 \u0111\u1ec1 ngh\u1ecb v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng APA. C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n

2. T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 C\u1ee5c Thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 quan thu\u1ebf).<\/p>\n\n\n\n

3. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng APA trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

\u0110i\u1ec1u 3. Giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/strong><\/p>\n\n\n\n

1. Giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA l\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n

2. Giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n

a) Giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 s\u1ebd ti\u1ebfp t\u1ee5c di\u1ec5n ra trong giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/p>\n\n\n\n

b) Giao d\u1ecbch c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

c) Giao d\u1ecbch kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n

d) Giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n minh b\u1ea1ch, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n, tr\u00e1nh thu\u1ebf ho\u1eb7c l\u1ee3i d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n

\u0110i\u1ec1u 4. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/strong><\/p>\n\n\n\n

Ngo\u00e0i c\u00e1c t\u1eeb ng\u1eef \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/p>\n\n\n\n

1. \u201cAPA \u0111\u01a1n ph\u01b0\u01a1ng\u201d l\u00e0 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/p>\n\n\n\n

2. \u201cAPA song ph\u01b0\u01a1ng\u201d l\u00e0 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 m\u1ed9t c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA tr\u00ean c\u01a1 s\u1edf Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n

3. \u201cAPA \u0111a ph\u01b0\u01a1ng\u201d l\u00e0 th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nhi\u1ec1u c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA tr\u00ean c\u01a1 s\u1edf Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n

\u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng APA<\/strong><\/p>\n\n\n\n

1. APA \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean nguy\u00ean t\u1eafc c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f9ng h\u1ee3p t\u00e1c, trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi APA ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n\n\n

2. Vi\u1ec7c \u00e1p d\u1ee5ng APA nh\u1eb1m n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, gi\u1ea3m chi ph\u00ed tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc ph\u00e2n t\u00edch, so s\u00e1nh v\u1edbi c\u00e1c giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u00e0 nguy\u00ean t\u1eafc b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch li\u00ean k\u1ebft, ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 trong \u0111i\u1ec1u ki\u1ec7n giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp v\u00e0 ng\u0103n ng\u1eeba vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00f9ng v\u00e0 tr\u1ed1n l\u1eadu thu\u1ebf, gi\u1ea3m thi\u1ec3u tranh ch\u1ea5p v\u1ec1 x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n\n\n\n

3. \u0110\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft tr\u00ean c\u01a1 s\u1edf h\u1ed3 s\u01a1 v\u1edbi c\u00e1c t\u00e0i li\u1ec7u, th\u00f4ng tin c\u1ea7n thi\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c, k\u1ecbp th\u1eddi.<\/p>\n\n\n\n

4. Vi\u1ec7c ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 so s\u00e1nh, x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a APA \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n

5. Vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf APA ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

\u0110i\u1ec1u 6. H\u1ed3 S\u01a1 v\u00e0 th\u00f4ng tin, d\u1eef li\u1ec7u s\u1eed d\u1ee5ng<\/strong><\/p>\n\n\n\n

1. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP.<\/p>\n\n\n\n

H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t; tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng th\u00ec c\u00f3 th\u00eam b\u1ea3n ti\u1ebfng Anh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng ho\u1eb7c APA \u0111a ph\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u1ed3ng nh\u1ea5t c\u1ee7a n\u1ed9i dung gi\u1eefa h\u1ed3 s\u01a1 n\u1ed9p cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u00e0 h\u1ed3 s\u01a1 do b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c.<\/p>\n\n\n\n

2. C\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u, c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.<\/p>\n\n\n\n

\u0110i\u1ec1u 7. Th\u1ea9m \u0111\u1ecbnh h\u1ed3 S\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA<\/strong><\/p>\n\n\n\n

1. T\u1ed5ng c\u1ee5c Thu\u1ebf ti\u1ebfn h\u00e0nh th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eb1m ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ec3 \u0111\u01b0a ra b\u1ea3n \u0111\u00e1nh gi\u00e1 v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1, t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed1 l\u1ee3i nhu\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch thu\u1ed9c ph\u1ea1m vi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/p>\n\n\n\n

2. Trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p sau:<\/p>\n\n\n\n

a) Y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan gi\u1ea3i tr\u00ecnh, l\u00e0m r\u00f5 c\u00e1c th\u00f4ng tin trong h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/p>\n\n\n\n

b) \u00c1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c minh t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p, h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p.<\/p>\n\n\n\n

\u0110i\u1ec1u 8. Trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n n\u1ed9i dung APA<\/strong><\/p>\n\n\n\n

1. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n n\u1ed9i dung APA v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (trong tr\u01b0\u1eddng h\u1ecdp \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u01a1n ph\u01b0\u01a1ng) ho\u1eb7c v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng) qua c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c h\u1ecdp, g\u1eb7p m\u1eb7t tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111i\u1ec7n tho\u1ea1i, truy\u1ec1n h\u00ecnh tr\u1ef1c tuy\u1ebfn ho\u1eb7c b\u1eb1ng trao \u0111\u1ed5i v\u0103n b\u1ea3n qua th\u01b0 t\u00edn v\u1ec1 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

Vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n nh\u1eb1m th\u1ed1ng nh\u1ea5t v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c v\u1ec1 c\u00e1c n\u1ed9i dung d\u1ef1 ki\u1ebfn t\u1ea1i b\u1ea3n d\u1ef1 th\u1ea3o APA cu\u1ed1i c\u00f9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP \u0111\u1ec3 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\n\n\n\n

K\u1ebft qu\u1ea3 c\u1ee7a t\u1eebng l\u1ea7n trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia ghi nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/p>\n\n\n\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1edbi b\u00ean li\u00ean k\u1ebft thu\u1ed9c ph\u1ea1m vi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c li\u00ean l\u1ea1c v\u00e0 x\u00fac ti\u1ebfn vi\u1ec7c trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf c\u00f3 li\u00ean quan, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00e0 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c ch\u1ea5p thu\u1eadn, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 c\u1eed \u0111\u1ea1i di\u1ec7n tham d\u1ef1 theo th\u01b0 m\u1eddi c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 gi\u1ea3i tr\u00ecnh v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan.<\/p>\n\n\n\n

C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 th\u00f4ng b\u00e1o c\u00e1c th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 ti\u1ebfn \u0111\u1ed9, k\u1ebft qu\u1ea3 \u0111\u00e0m ph\u00e1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

\u0110i\u1ec1u 9. Quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/p>\n\n\n\n

1. Quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/p>\n\n\n\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c r\u00fat \u0111\u01a1n ho\u1eb7c d\u1eebng \u0111\u00e0m ph\u00e1n t\u1ea1i b\u1ea5t c\u1ee9 th\u1eddi \u0111i\u1ec3m n\u00e0o tr\u01b0\u1edbc khi APA \u0111\u01b0\u1ee3c k\u00fd k\u1ebft;<\/p>\n\n\n\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n m\u1eddi ho\u1eb7c thu\u00ea chuy\u00ean gia \u0111\u1ed9c l\u1eadp l\u00e0 ng\u01b0\u1eddi c\u00f3 k\u1ef9 n\u0103ng, ki\u1ebfn th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung APA \u0111\u1ec3 tham gia trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n APA. Trong c\u00e1c v\u0103n b\u1ea3n ghi nh\u1eadn k\u1ebft qu\u1ea3 trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c k\u00fd x\u00e1c nh\u1eadn b\u1edfi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

c) Tr\u01b0\u1eddng h\u1ee3p trong khi th\u1ef1c hi\u1ec7n APA \u0111\u01a1n ph\u01b0\u01a1ng n\u1ebfu c\u00f3 ph\u00e1t sinh vi\u1ec7c \u0111\u00e1nh thu\u1ebf tr\u00f9ng ho\u1eb7c c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf d\u1eabn \u0111\u1ebfn b\u1ea5t l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf xu\u1ea5t ph\u00e1t t\u1eeb quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i ho\u1eb7c h\u1ee7y b\u1ecf APA theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 v\u00e0 kho\u1ea3n 10 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP.<\/p>\n\n\n\n

2. Ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/p>\n\n\n\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi, trung th\u1ef1c, ch\u00ednh x\u00e1c c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u cho c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh tham v\u1ea5n (n\u1ebfu c\u00f3), n\u1ed9p h\u1ed3 s\u01a1 ch\u00ednh th\u1ee9c, th\u1ea9m \u0111\u1ecbnh, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft, th\u1ef1c hi\u1ec7n APA c\u0169ng nh\u01b0 trong qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n, s\u1eeda \u0111\u1ed5i APA theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 97 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a nh\u1eefng th\u00f4ng tin n\u00e0y.<\/p>\n\n\n\n

b) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 l\u01b0u gi\u1eef h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan trong qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft, th\u1ef1c hi\u1ec7n APA v\u00e0 cung c\u1ea5p cho c\u01a1 quan thu\u1ebf khi c\u00f3 y\u00eau c\u1ea7u.<\/p>\n\n\n\n

c) Trong th\u1eddi gian th\u1ef1c hi\u1ec7n APA, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i APA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c gi\u00e1 ho\u1eb7c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn ho\u1eb7c t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i APA \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 n\u1ed9p c\u00e1c b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean cho t\u1eebng n\u0103m t\u00ednh thu\u1ebf v\u00e0 b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t (n\u1ebfu c\u00f3) trong giai \u0111o\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a APA \u0111\u00e3 k\u00fd k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP.<\/p>\n\n\n\n

\u0111) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n APA \u0111\u00e3 k\u00fd s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

\u0110i\u1ec1u 10. Quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/p>\n\n\n\n

1. Quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>\n\n\n\n

a) C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, l\u00e0m r\u00f5 c\u00e1c th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p trong su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/p>\n\n\n\n

b) C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n d\u1eebng \u0111\u00e0m ph\u00e1n khi ph\u00e1t sinh m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n

b1) Vi\u1ec7c ti\u1ebfp t\u1ee5c \u0111\u00e0m ph\u00e1n APA kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng APA quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y;<\/p>\n\n\n\n

b2) C\u00e1c b\u00ean li\u00ean quan kh\u00f4ng th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c n\u1ed9i dung APA khi giai \u0111o\u1ea1n \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA k\u1ebft th\u00fac;<\/p>\n\n\n\n

b3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ed1i t\u00e1c \u0111\u1ec1 ngh\u1ecb d\u1eebng \u0111\u00e0m ph\u00e1n APA.<\/p>\n\n\n\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (\u0111\u1ed1i v\u1edbi APA \u0111\u01a1n ph\u01b0\u01a1ng) ho\u1eb7c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u00f4ng b\u00e1o ho\u1eb7c x\u00e1c nh\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i (\u0111\u1ed1i v\u1edbi APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng) v\u1ec1 vi\u1ec7c d\u1eebng \u0111\u00e0m ph\u00e1n APA.<\/p>\n\n\n\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/p>\n\n\n\n

a) C\u0103n c\u1ee9 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP, T\u1ed5ng c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; ti\u1ebfn h\u00e0nh gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng APA, gia h\u1ea1n, s\u1eeda \u0111\u1ed5i APA \u0111\u00e3 k\u00fd k\u1ebft; h\u1ee7y b\u1ecf, thu h\u1ed3i APA \u0111\u00e3 k\u00fd k\u1ebft.<\/p>\n\n\n\n

b) C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra vi\u1ec7c th\u1ef1c hi\u1ec7n APA \u0111\u00e3 k\u00fd k\u1ebft c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c giao, bao g\u1ed3m: Thanh tra, ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c quy \u0111\u1ecbnh t\u1ea1i APA \u0111\u00e3 k\u00fd k\u1ebft; thanh tra, ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh vi\u1ec7c khai, n\u1ed9p thu\u1ebf v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i APA \u0111\u00e3 k\u00fd k\u1ebft; ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh th\u00f4ng tin t\u1ea1i c\u00e1c b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean, b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u00e1o c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n\n\n\n

Vi\u1ec7c qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m gi\u00e1m s\u00e1t s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong vi\u1ec7c th\u1ef1c hi\u1ec7n APA \u0111\u00e3 k\u00fd k\u1ebft, kh\u00f4ng th\u1ea9m \u0111\u1ecbnh l\u1ea1i APA \u0111\u00e3 k\u00fd k\u1ebft.<\/p>\n\n\n\n

c) C\u1ee5c Thu\u1ebf tham gia v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung tham gia trong qu\u00e1 tr\u00ecnh tham \u0111\u1ecbnh, trao \u0111\u1ed5i, \u0111\u00e0m ph\u00e1n APA thu\u1ed9c ph\u1ea1m vi qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u00e2n c\u00f4ng; qu\u1ea3n l\u00fd, ki\u1ec3m tra, thanh tra vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c APA \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd k\u1ebft theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a C\u1ee5c Thu\u1ebf.<\/p>\n\n\n\n

\u0110i\u1ec1u 11. B\u1ea3o m\u1eadt th\u00f4ng tin<\/strong><\/p>\n\n\n\n

1. C\u01a1 quan thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ea3o m\u1eadt th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong su\u1ed1t qu\u00e1 tr\u00ecnh gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 APA theo quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o m\u1eadt th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i \u0110i\u1ec1u 99 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u00e0 Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan.<\/p>\n\n\n\n

2\/ Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 APA b\u1ecb d\u1eebng \u0111\u00e0m ph\u00e1n, b\u1ecb r\u00fat \u0111\u01a1n, b\u1ecb h\u1ee7y b\u1ecf ho\u1eb7c b\u1ecb thu h\u1ed3i th\u00ec c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p t\u1ea1i h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ch\u00ednh th\u1ee9c, gi\u1ea3i tr\u00ecnh theo y\u00eau c\u1ea7u, b\u00e1o c\u00e1o APA th\u01b0\u1eddng ni\u00ean, b\u00e1o c\u00e1o \u0111\u1ed9t xu\u1ea5t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng l\u00e0m ch\u1ee9ng c\u1ee9 hay ch\u1ee9ng t\u1eeb \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c m\u1ee5c \u0111\u00edch ki\u1ec3m tra, thanh tra hay \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung c\u1ea5p l\u00e0 c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f4ng khai th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

\u0110i\u1ec1u 12. Hi\u1ec7u l\u1ef1c APA<\/strong><\/p>\n\n\n\n

1. APA \u0111\u00e3 k\u00fd k\u1ebft s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh b\u1eaft bu\u1ed9c v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n

2. Th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a APA \u0111\u00e3 k\u00fd k\u1ebft t\u1ed1i \u0111a l\u00e0 03 n\u0103m t\u00ednh thu\u1ebf nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 n\u0103m th\u1ef1c t\u1ebf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n\n

\u0110i\u1ec1u 13. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n\n\n\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 03 th\u00e1ng 8 n\u0103m 2021, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 201\/2013\/TT-BTC ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

2. \u0110\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA n\u1ed9p tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c k\u00fd k\u1ebft v\u00e0 giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ch\u01b0a k\u1ebft th\u00fac t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n\n\n\n

3. Trong 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:<\/em>
<\/strong> – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
– V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
– H\u0110ND, UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
– C\u00f4ng b\u00e1o;
– Website Ch\u00ednh ph\u1ee7;
– Website B\u1ed9 T\u00e0i ch\u00ednh;
– Website T\u1ed5ng c\u1ee5c Thu\u1ebf;
– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
– L\u01b0u: VT, TCT (VT, DNL(3b))<\/td>		B\u1ed8 TR\u01af\u1edeNG<\/strong> H\u1ed3 \u0110\u1ee9c Ph\u1edbc<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"menu_order":2,"template":"","document-category":[8,6],"document-topic":[5],"class_list":["post-97","tai-lieu","type-tai-lieu","status-publish","hentry","document-category-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\/97","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=97"}],"wp:term":[{"taxonomy":"document-category","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-category?post=97"},{"taxonomy":"document-topic","embeddable":true,"href":"https:\/\/kreston.vn\/gdlk\/wp-json\/wp\/v2\/document-topic?post=97"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}