Theo th\u00f4ng t\u01b0 28\/2008\/TT-BTC ng\u00e0y 03 th\u00e1ng 4 n\u0103m 2008 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn h\u00e0nh ngh\u1ec1 \u0111\u1ea1i l\u00fd thu\u1ebf, c\u00f3 m\u1ed9t s\u1ed1 quy\u1ec1n c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n
– \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n
– Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u00e1c ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u v\u00e0 th\u00f4ng tin c\u1ea7n thi\u1ebft li\u00ean quan t\u1edbi vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft gi\u1eefa hai b\u00ean.<\/p>\n\n\n\n
– \u0110\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p h\u01b0\u1edbng d\u1eabn mi\u1ec5n ph\u00ed th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, ph\u1ed5 bi\u1ebfn c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf, t\u1eadp hu\u1ea5n, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 thu\u1ebf \u0111\u1ecbnh k\u1ef3 v\u00e0 h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n
Th\u1ef1c t\u1ebf n\u1ea3y sinh v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p b\u1edfi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, d\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 khai thu\u1ebf kh\u00f4ng ch\u00ednh x\u00e1c, c\u00e1c r\u1ee7i ro t\u01b0\u01a1ng lai s\u1ebd g\u00e2y tranh ch\u1ea5p v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5\u2026<\/p>\n\n\n\n
Th\u00f4ng t\u01b0 ra \u0111\u1eddi h\u01a1n 3 n\u0103m, nh\u01b0ng ch\u01b0a th\u1ea5y c\u01a1 quan thu\u1ebf c\u00f3 \u0111\u1ed9ng th\u00e1i t\u00edch c\u1ef1c n\u00e0o nh\u1eb1m h\u1ed7 tr\u1ee3 cho \u0111\u1ea1i l\u00fd thu\u1ebf ho\u1ea1t \u0111\u1ed9ng, ch\u1eb3ng h\u1ea1n \u0111\u00e0o t\u1ea1o b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 \u0111\u1ecbnh k\u1ef3, c\u0169ng nh\u01b0 h\u01b0\u1edbng d\u1eabn khai thu\u1ebf qua m\u1ea1ng. Trong khi \u0111\u00f3, c\u01a1 quan thu\u1ebf l\u1ea1i y\u00eau c\u1ea7u c\u00e1c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n khai thu\u1ebf qua m\u1ea1ng m\u1ed9t c\u00e1ch v\u1ed9i v\u1ea3.<\/p>\n\n\n\n
B\u1ed9 t\u00e0i ch\u00ednh ch\u01b0a quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn vai tr\u00f2 c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf trong vi\u1ec7c k\u00ea khai thu\u1ebf \u0111i\u1ec7n t\u1eed, do \u0111\u00f3 c\u00f3 hay kh\u00f4ng \u0111\u1ea1i l\u00fd thu\u1ebf v\u1eabn kh\u00f4ng \u1ea3nh h\u01b0\u1edfng g\u00ec \u0111\u1ebfn vi\u1ec7c \u0111\u0103ng k\u00fd ch\u1eef k\u00fd s\u1ed1 (hi\u1ec7n nay c\u00f3 5 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y)<\/p>\n\n\n\n
Th\u00f4ng t\u01b0 180\/2010\/TT-BTC ng\u00e0y 10 th\u00e1ng 11 n\u0103m 2010 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, H\u01b0\u1edbng d\u1eabn giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf kh\u00f4ng kh\u00f4ng h\u1ec1 \u0111\u1ec1 c\u1eadp \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ea1i l\u00fd thu\u1ebf. \u201cNg\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c thu\u1ebf qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, bao g\u1ed3m c\u1ea3 ng\u00e0y ngh\u1ec9 (th\u1ee9 b\u1ea3y, ch\u1ee7 nh\u1eadt, ng\u00e0y l\u1ec5, T\u1ebft). Th\u1ef1c t\u1ebf m\u1ea1ng ch\u01b0a \u0111\u01b0\u1ee3c \u1ed5n \u0111\u1ecbnh, c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u0103ng nh\u1eadp \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng chuy\u1ec3n t\u1ea3i \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p kh\u00f4ng bi\u1ebft li\u00ean h\u1ec7 v\u1edbi ai \u0111\u1ec3 kh\u1eafc ph\u1ee5c, ai l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m khi s\u1ef1 c\u1ed1 n\u00e0y x\u1ea3y ra.<\/p>\n\n\n\n
K\u1ec3 t\u1eeb khi th\u00f4ng t\u01b0 28\/2011\/TT-BTC ng\u00e0y 28 th\u00e1ng 02 n\u0103m 2011 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh ra \u0111\u1eddi, \u0111\u1ea1i l\u00fd thu\u1ebf m\u1edbi c\u00f3 ch\u1ed7 \u0111\u1ee9ng tr\u00ean c\u00e1c m\u1eabu bi\u1ec3u.<\/p>\n\n\n\n
Tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf:<\/em><\/p>\n\n\n\n B\u1ed9 t\u00e0i ch\u00ednh quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf r\u1ea5t nhi\u1ec1u, trong \u0111\u00f3 c\u00f3 n\u00eau \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 kh\u00e1 kh\u1eafc khe, trong khi quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec r\u1ea5t \u0111\u01a1n gi\u1ea3n.<\/p>\n\n\n\n Ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng 2 v\u0103n b\u1ea3n (1 l\u00e0 th\u00f4ng b\u00e1o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd- th\u00f4ng tin n\u00e0y b\u1ecb tr\u00f9ng, b\u1edfi T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 g\u1edfi cho b\u00ean d\u01b0\u1edbi r\u1ed3i; 1 th\u00f4ng b\u00e1o v\u1ec1 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf) kh\u00f4ng c\u00f3 m\u1eabu bi\u1ec3u \u0111\u00ednh k\u00e8m.<\/p>\n\n\n\n \u201cKhi l\u00e0m th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, \u0111\u1ea1i l\u00fd thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai h\u1ed3 s\u01a1 thu\u1ebf, c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a \u0111\u1ea1i l\u00fd thu\u1ebf, \u0111\u00f3ng d\u1ea5u tr\u00ean t\u1edd khai thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 thu\u1ebf, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 tr\u00ean h\u1ed3 s\u01a1 thu\u1ebf ph\u1ea3i c\u00f3 c\u1ea3 ch\u1eef k\u00fd c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd gi\u1eefa \u0111\u1ea1i l\u00fd thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf. Khi k\u00fd t\u00ean tr\u00ean c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf, nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf ph\u1ea3i ghi r\u00f5 h\u1ecd, t\u00ean v\u00e0 s\u1ed1 ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 do T\u1ed5ng c\u1ee5c Thu\u1ebf c\u1ea5p\u201d. Nh\u01b0 v\u1eady, B\u1ed9 t\u00e0i ch\u00ednh ch\u1ec9 xo\u00e1y v\u00e0o h\u1ed3 s\u01a1 thu\u1ebf truy\u1ec1n th\u1ed1ng m\u00e0 qu\u00ean \u0111i hi\u1ec7n \u0111\u1ea1i- ch\u1eef k\u00fd s\u1ed1, x\u1eed s\u1ef1 ra ra sao \u0111\u00e2y?<\/p>\n\n\n\n \u201cH\u00e0ng n\u0103m, \u0111\u1ea1i l\u00fd thu\u1ebf c\u1eed nh\u00e2n vi\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf tham gia kho\u00e1 h\u1ecdc c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c do T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c\u201d. \u0110i\u1ec1u n\u00e0y qua v\u00e0i n\u0103m ch\u01b0a hi\u1ec7n th\u1ef1c.<\/p>\n\n\n\n T\u00f3m l\u1ea1i: quy\u1ec1n th\u00ec r\u1ea5t \u00edt, m\u00e0 \u0111i\u1ec1u ki\u1ec7n l\u1ea1i kh\u00f4ng c\u00f3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n, c\u00f2n ngh\u0129a v\u1ee5 th\u00ec\u2026 qu\u00e1 nhi\u1ec1u.<\/p>\n\n\n\n (Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng, t\u1ed5ng h\u1ee3p th\u00e1ng 9\/2011)<\/p>\n","protected":false},"excerpt":{"rendered":" Theo th\u00f4ng t\u01b0 28\/2008\/TT-BTC ng\u00e0y 03 th\u00e1ng 4 n\u0103m 2008 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn h\u00e0nh ngh\u1ec1 \u0111\u1ea1i l\u00fd thu\u1ebf, c\u00f3 m\u1ed9t s\u1ed1 quy\u1ec1n c\u01a1 b\u1ea3n nh\u01b0 sau: – \u0110\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. – Y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf cung […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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