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NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 119/2018/N-CPH? N?i, ng?y 12 th?ng 9 nm 2018?NGH? ?NHQUY ?NH V? H?A ?N I?N T? KHI B?N H?NG H?A, CUNG C?P D?CH V?Cn c? Lu?t t? ch?c Ch?nh ph? ng?y 19 th?ng 6 nm 2015;Cn c? Lu?t qu?n l? thu? ng?y 29 th?ng 11 nm 2006, Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t qu?n l? thu? ng?y 20 th?ng 11 nm 2012, Lu?t thu? gi? tr? gia tng ng?y 03 th?ng 6 nm 2008 v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t thu? gi? tr? gia tng ng?y 19 th?ng 6 nm 2013;Cn c? Lu?t k? to?n ng?y 20 th?ng 11 nm 2015;Cn c? Lu?t giao d?ch i?n t? ng?y 29 th?ng 11 nm 2005;Cn c? Lu?t c?ng ngh? th?ng tin ng?y 29 th?ng 6 nm 2016;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Ch?nh ph? ban h?nh Ngh? ?nh quy ?nh v? h?a ?n i?n t? khi b?n h?ng h?a, cung c?p d?ch v?.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhNgh? ?nh n?y quy ?nh v? s? d?ng h?a ?n i?n t? khi b?n h?ng h?a, cung c?p d?ch v?; nhi?m v?, quy?n h?n c?a c? quan qu?n l? thu? c?c c?p v? c?c c? quan, t? ch?c c? li?n quan ?n vi?c qu?n l?, s? d?ng h?a ?n i?n t?; quy?n, ngh)a v? v? tr?ch nhi?m c?a c? quan, t? ch?c, c? nh?n trong vi?c qu?n l?, s? d?ng h?a ?n i?n t?.i?u 2. ?i t??ng ?p d?ng1. T? ch?c, doanh nghi?p, c? nh?n b?n h?ng h?a, cung c?p d?ch v? bao g?m:a) Doanh nghi?p ??c th?nh l?p v? ho?t ?ng theo quy ?nh c?a Lu?t doanh nghi?p, Lu?t c?c t? ch?c t?n d?ng, Lu?t kinh doanh b?o hi?m, Lu?t ch?ng kho?n, Lu?t d?u kh? v? c?c vn b?n quy ph?m ph?p lu?t kh?c d??i c?c h?nh th?c: C?ng ty c? ph?n; c?ng ty tr?ch nhi?m h?u h?n; c?ng ty h?p danh; doanh nghi?p t? nh?n;b) ?n v? s? nghi?p c?ng l?p c? b?n h?ng h?a, cung c?p d?ch v?;c) T? ch?c ??c th?nh l?p v? ho?t ?ng theo Lu?t h?p t?c x?;d) T? ch?c kh?c;) H?, c? nh?n kinh doanh.2. T? ch?c, c? nh?n mua h?ng h?a, d?ch v?.3. T? ch?c cung c?p d?ch v? h?a ?n i?n t?.4. C? quan qu?n l? thu? c?c c?p v? c?c t? ch?c, c? nh?n c? li?n quan ?n vi?c qu?n l?, s? d?ng h?a ?n.i?u 3. Gi?i th?ch t? ng?Trong Ngh? ?nh n?y, c?c t? ng? d??i ?y ??c hi?u nh? sau:1. H?a ?n l? ch?ng t? k? to?n do t? ch?c, c? nh?n b?n h?ng h?a, cung c?p d?ch v? l?p, ghi nh?n th?ng tin b?n h?ng h?a, cung c?p d?ch v? theo quy ?nh c?a lu?t k? to?n.2. H?a ?n i?n t? l? h?a ?n ??c th? hi?n ? d?ng d? li?u i?n t? do t? ch?c, c? nh?n b?n h?ng h?a, cung c?p d?ch v? l?p, ghi nh?n th?ng tin b?n h?ng h?a, cung c?p d?ch v?, k? s?, k? i?n t? theo quy ?nh t?i Ngh? ?nh n?y b?ng ph??ng ti?n i?n t?, bao g?m c? tr??ng h?p h?a ?n ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?.3. H?a ?n i?n t? kh?ng c? m? c?a c? quan thu? l? h?a ?n i?n t? do t? ch?c b?n h?ng h?a, cung c?p d?ch v? g?i cho ng??i mua kh?ng c? m? c?a c? quan thu?, bao g?m c? tr??ng h?p h?a ?n ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?.4. H?a ?n i?n t? c? m? c?a c? quan thu? l? h?a ?n i?n t? ??c c? quan thu? c?p m? tr??c khi t? ch?c, c? nh?n b?n h?ng h?a, cung c?p d?ch v? g?i cho ng??i mua, bao g?m c? tr??ng h?p h?a ?n ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?.5. M? c?a c? quan thu? tr?n h?a ?n i?n t? bao g?m s? giao d?ch l? m?t d?y s? duy nh?t v? chu?i k? t? ??c c? quan thu? t?o ra d?a tr?n th?ng tin c?a ng??i b?n l?p tr?n h?a ?n.6. H?a ?n i?n t? ??c kh?i t?o t? m?y t?nh ti?n l? h?a ?n ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? theo chu?n ?nh d?ng d? li?u c?a c? quan thu?.7. Vi?c s? d?ng ch?ng th? s?, ch? k? s?, ch? k? i?n t? th?c hi?n theo quy ?nh c?a ph?p lu?t v? giao d?ch i?n t?.8. T? ch?c cung c?p d?ch v? h?a ?n i?n t? bao g?m: T? ch?c cung c?p gi?i ph?p h?a ?n i?n t?; t? ch?c cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n i?n t? v? c?c d?ch v? kh?c li?n quan ?n h?a ?n i?n t?.9. S? d?ng h?a ?n i?n t? b?t h?p ph?p l? vi?c s? d?ng h?a ?n i?n t? khi kh?ng ng k? s? d?ng h?a ?n i?n t? v?i c? quan thu?; g?i h?a ?n i?n t? khi ch?a c? m? c?a c? quan thu? ? g?i cho ng??i mua ?i v?i tr??ng h?p s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?; g?i h?a ?n i?n t? kh?ng m? c?a c? quan thu? cho ng??i mua sau khi c? th?ng b?o ng?ng s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?.10. S? d?ng b?t h?p ph?p h?a ?n i?n t? l? vi?c l?p kh?ng h?a ?n i?n t?; d?ng h?a ?n i?n t? c?a h?ng h?a, d?ch v? n?y ? ch?ng minh cho h?ng h?a, d?ch v? kh?c; l?p h?a ?n i?n t? ph?n ?nh gi? tr? thanh to?n th?p h?n th?c t? ph?t sinh; d?ng h?a ?n i?n t? quay v?ng khi v?n chuy?n h?ng h?a trong kh?u l?u th?ng.11. H?y h?a ?n i?n t? l? l?m cho h?a ?n ? kh?ng c? gi? tr? s? d?ng.12. Ti?u h?y h?a ?n i?n t? l? l?m cho h?a ?n i?n t? kh?ng th? b? truy c?p v? tham chi?u ?n th?ng tin ch?a trong h?a ?n i?n t?.13. C? s? d? li?u h?a ?n i?n t? l? t?p h?p c?c d? li?u th?ng tin v? h?a ?n c?a c?c t? ch?c, doanh nghi?p, c? nh?n khi b?n h?ng h?a, cung c?p d?ch v?.i?u 4. Nguy?n t?c l?p, qu?n l?, s? d?ng h?a ?n i?n t?1. Khi b?n h?ng h?a, cung c?p d?ch v?, ng??i b?n (tr? h?, c? nh?n kinh doanh quy ?nh t?i kho?n 6 i?u 12 Ngh? ?nh n?y) ph?i l?p h?a ?n i?n t? c? m? c?a c? quan thu? ho?c h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? ? giao cho ng??i mua theo ?nh d?ng chu?n d? li?u m? c? quan thu? quy ?nh v? ph?i ghi ?y ? n?i dung theo quy ?nh t?i Ngh? ?nh n?y, kh?ng ph?n bi?t gi? tr? t?ng l?n b?n h?ng h?a, cung c?p d?ch v?.Tr??ng h?p khi b?n h?ng h?a, cung c?p d?ch v?, ng??i b?n c? s? d?ng m?y t?nh ti?n th? ng k? s? d?ng h?a ?n i?n t? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?.2. Vi?c ng k?, qu?n l?, s? d?ng h?a ?n i?n t? trong giao d?ch b?n h?ng h?a, cung c?p d?ch v? ph?i tu?n th? c?c quy ?nh c?a ph?p lu?t v? giao d?ch i?n t?, k? to?n, thu? v? quy ?nh t?i Ngh? ?nh n?y.3. D? li?u h?a ?n i?n t? khi b?n h?ng h?a, cung c?p d?ch v? l? c? s? d? li?u v? h?a ?n i?n t? ? ph?c v? c?ng t?c qu?n l? thu? v? cung c?p th?ng tin h?a ?n i?n t? cho c?c t? ch?c, c? nh?n c? li?n quan.4. Vi?c c?p m? c?a c? quan thu? tr?n h?a ?n i?n t? d?a tr?n th?ng tin c?a doanh nghi?p, t? ch?c kinh doanh, h?, c? nh?n kinh doanh l?p tr?n h?a ?n. Doanh nghi?p, t? ch?c kinh doanh, h?, c? nh?n kinh doanh ch?u tr?ch nhi?m v? t?nh ch?nh x?c c?a c?c th?ng tin tr?n h?a ?n.5. H?a ?n ??c kh?i t?o t? m?y t?nh ti?n k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? ?m b?o nguy?n t?c sau:a) Nh?n bi?t ??c h?a ?n in t? m?y t?nh ti?n k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?;b) Kh?ng b?t bu?c c? ch? k? s?;c) Kho?n chi mua h?ng h?a, d?ch v? s? d?ng h?a ?n (ho?c sao ch?p h?a ?n ho?c tra th?ng tin t? C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v? h?a ?n) ??c kh?i t?o t? m?y t?nh ti?n ??c x?c ?nh l? kho?n chi c? ? h?a ?n, ch?ng t? h?p ph?p khi x?c ?nh ngh)a v? thu?.i?u 5. Lo?i h?a ?n i?n t?H?a ?n i?n t? bao g?m c?c lo?i sau:1. H?a ?n gi? tr? gia tng l? h?a ?n ?p d?ng ?i v?i ng??i b?n h?ng h?a, cung c?p d?ch v? th?c hi?n khai thu? gi? tr? gia tng theo ph??ng ph?p kh?u tr?. H?a ?n gi? tr? gia tng trong tr??ng h?p n?y bao g?m c? h?a ?n ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?.2. H?a ?n b?n h?ng l? h?a ?n ?p d?ng ?i v?i ng??i b?n h?ng h?a, cung c?p d?ch v? th?c hi?n khai thu? gi? tr? gia tng theo ph??ng ph?p tr?c ti?p. H?a ?n b?n h?ng trong tr??ng h?p n?y bao g?m c? h?a ?n ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?.3. C?c lo?i h?a ?n kh?c, g?m: Tem i?n t?, v? i?n t?, th? i?n t?, phi?u thu i?n t?, phi?u xu?t kho ki?m v?n chuy?n i?n t? ho?c c?c ch?ng t? i?n t? c? t?n g?i kh?c nh?ng c? n?i dung quy ?nh t?i i?u 6 Ngh? ?nh n?y.4. H?a ?n i?n t? quy ?nh t?i kho?n 1, kho?n 2, kho?n 3 i?u n?y ph?i theo ?nh d?ng chu?n d? li?u do B? T?i ch?nh quy ?nh.i?u 6. N?i dung c?a h?a ?n i?n t?1. H?a ?n i?n t? c? c?c n?i dung sau:a) T?n h?a ?n, k? hi?u h?a ?n, k? hi?u m?u s? h?a ?n, s? h?a ?n;b) T?n, ?a ch?, m? s? thu? c?a ng??i b?n;c) T?n, ?a ch?, m? s? thu? c?a ng??i mua (n?u ng??i mua c? m? s? thu?);d) T?n, ?n v? t?nh, s? l??ng, ?n gi? h?ng h?a, d?ch v?; th?nh ti?n ch?a c? thu? gi? tr? gia tng, thu? su?t thu? gi? tr? gia tng, t?ng s? ti?n thu? gi? tr? gia tng theo t?ng lo?i thu? su?t, t?ng c?ng ti?n thu? gi? tr? gia tng, t?ng ti?n thanh to?n ? c? thu? gi? tr? gia tng trong tr??ng h?p l? h?a ?n gi? tr? gia tng;) T?ng s? ti?n thanh to?n;e) Ch? k? s?, ch? k? i?n t? c?a ng??i b?n;g) Ch? k? s?, ch? k? i?n t? c?a ng??i mua (n?u c?);h) Th?i i?m l?p h?a ?n i?n t?;i) M? c?a c? quan thu? ?i v?i h?a ?n i?n t? c? m? c?a c? quan thu?;k) Ph?, l? ph? thu?c ng?n s?ch nh? n??c v? n?i dung kh?c li?n quan (n?u c?).2. B? T?i ch?nh h??ng d?n c? th? c?c n?i dung h?a ?n i?n t? v? c?c tr??ng h?p h?a ?n i?n t? kh?ng nh?t thi?t ph?i c? ? nh?ng n?i dung quy ?nh t?i kho?n 1 i?u n?y.i?u 7. Th?i i?m l?p h?a ?n i?n t?1. Th?i i?m l?p h?a ?n i?n t? ?i v?i b?n h?ng h?a l? th?i i?m chuy?n giao quy?n s? h?u ho?c quy?n s? d?ng h?ng h?a cho ng??i mua, kh?ng ph?n bi?t ? thu ??c ti?n hay ch?a thu ??c ti?n.2. Th?i i?m l?p h?a ?n i?n t? ?i v?i cung c?p d?ch v? l? th?i i?m ho?n th?nh vi?c cung c?p d?ch v? ho?c th?i i?m l?p h?a ?n cung c?p d?ch v?, kh?ng ph?n bi?t ? thu ??c ti?n hay ch?a thu ??c ti?n.3. Tr??ng h?p giao h?ng nhi?u l?n ho?c b?n giao t?ng h?ng m?c, c?ng o?n d?ch v? th? m?i l?n giao h?ng ho?c b?n giao ?u ph?i l?p h?a ?n cho kh?i l??ng, gi? tr? h?ng h?a, d?ch v? ??c giao t??ng ?ng.4. B? T?i ch?nh cn c? quy ?nh c?a ph?p lu?t thu? gi? tr? gia tng, ph?p lu?t qu?n l? thu? ? h??ng d?n c? th? th?i i?m l?p h?a ?n ?i v?i c?c tr??ng h?p kh?c v? n?i dung quy ?nh t?i i?u n?y.i?u 8. ?nh d?ng h?a ?n i?n t?B? T?i ch?nh quy ?nh c? th? v? ?nh d?ng chu?n d? li?u c?a h?a ?n i?n t? s? d?ng khi b?n h?ng h?a, cung c?p d?ch v?.i?u 9. H?a ?n i?n t? h?p ph?p, h?a ?n i?n t? kh?ng h?p ph?p1. H?a ?n i?n t? h?p ph?p khi ?p ?ng ? c?c i?u ki?n sau:a) H?a ?n i?n t? ?p ?ng quy ?nh t?i kho?n 5 i?u 4, c?c i?u 6, 7, 8 Ngh? ?nh n?y;b) H?a ?n i?n t? b?o ?m t?nh to?n v?n c?a th?ng tin.2. H?a ?n i?n t? kh?ng h?p ph?p khi kh?ng ?p ?ng quy ?nh t?i kho?n 1 i?u n?y ho?c thu?c tr??ng h?p quy ?nh t?i kho?n 9, kho?n 10 i?u 3 Ngh? ?nh n?y.i?u 10. Chuy?n ?i h?a ?n i?n t? th?nh ch?ng t? gi?y1. H?a ?n i?n t? h?p ph?p ??c chuy?n ?i th?nh ch?ng t? gi?y.2. Vi?c chuy?n ?i h?a ?n i?n t? th?nh ch?ng t? gi?y ph?i b?o ?m s? kh?p ?ng gi?a n?i dung c?a h?a ?n i?n t? v? ch?ng t? gi?y sau khi chuy?n ?i.3. H?a ?n i?n t? ??c chuy?n ?i th?nh ch?ng t? gi?y th? ch?ng t? gi?y ch? c? gi? tr? l?u gi? ? ghi s?, theo d?i theo quy ?nh c?a ph?p lu?t v? k? to?n, ph?p lu?t v? giao d?ch i?n t?, kh?ng c? hi?u l?c ? giao d?ch, thanh to?n, tr? tr??ng h?p h?a ?n ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? theo quy ?nh t?i Ngh? ?nh n?y.i?u 11. B?o qu?n, l?u tr?, ti?u h?y h?a ?n i?n t?1. H?a ?n i?n t? ??c b?o qu?n, l?u tr? b?ng ph??ng ti?n i?n t?.2. C? quan, t? ch?c, c? nh?n ??c quy?n l?a ch?n v? ?p d?ng h?nh th?c b?o qu?n, l?u tr? h?a ?n i?n t? ph? h?p v?i ?c th? ho?t ?ng v? kh? nng ?ng d?ng c?ng ngh? c?a m?nh.3. L?u tr? h?a ?n i?n t? ph?i ?m b?o:a) T?nh an to?n b?o m?t, to?n v?n, ?y ?, kh?ng b? thay ?i, sai l?ch trong su?t th?i gian l?u tr?;b) L?u tr? ?ng v? ? th?i h?n theo quy ?nh c?a ph?p lu?t k? to?n;c) In ??c ra gi?y ho?c tra c?u ??c khi c? y?u c?u.4. H?a ?n i?n t? ? h?t th?i h?n l?u tr? theo quy ?nh c?a ph?p lu?t k? to?n, n?u kh?ng c? quy ?nh kh?c c?a c? quan nh? n??c c? th?m quy?n th? ??c ti?u h?y. Vi?c ti?u h?y h?a ?n i?n t? kh?ng ??c l?m ?nh h??ng ?n t?nh to?n v?n c?a c?c th?ng i?p d? li?u h?a ?n ch?a ??c ti?u h?y v? ho?t ?ng b?nh th??ng c?a h? th?ng th?ng tin.i?u 12. ?p d?ng h?a ?n i?n t? khi b?n h?ng h?a, cung c?p d?ch v?1. Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? khi b?n h?ng h?a, cung c?p d?ch v?, kh?ng ph?n bi?t gi? tr? t?ng l?n b?n h?ng h?a, cung c?p d?ch v?.2. Doanh nghi?p kinh doanh ? c?c l)nh v?c: i?n l?c; xng d?u; b?u ch?nh vi?n th?ng; v?n t?i h?ng kh?ng, ??ng b?, ??ng s?t, ??ng bi?n, ??ng th?y; n??c s?ch; t?i ch?nh t?n d?ng; b?o hi?m; y t?; kinh doanh th??ng m?i i?n t?; kinh doanh si?u th?; th??ng m?i v? c?c doanh nghi?p, t? ch?c kinh t? ? ho?c s? th?c hi?n giao d?ch v?i c? quan thu? b?ng ph??ng ti?n i?n t?, x?y d?ng h? t?ng c?ng ngh? th?ng tin, c? h? th?ng ph?n m?m k? to?n, ph?n m?m l?p h?a ?n i?n t? ?p ?ng l?p, tra c?u h?a ?n i?n t?, l?u tr? d? li?u h?a ?n i?n t? theo quy ?nh v? ?m b?o vi?c truy?n d? li?u h?a ?n i?n t? ?n ng??i mua v? ?n c? quan thu? th? ??c s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? (tr? tr??ng h?p n?u t?i kho?n 3 i?u n?y v? tr??ng h?p ng k? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?) khi b?n h?ng h?a, cung c?p d?ch v?, kh?ng ph?n bi?t gi? tr? t?ng l?n b?n h?ng h?a, cung c?p d?ch v?.3. Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c thu?c tr??ng h?p r?i ro cao v? thu? th? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? khi b?n h?ng h?a, cung c?p d?ch v?, kh?ng ph?n bi?t gi? tr? t?ng l?n b?n h?ng h?a, cung c?p d?ch v?.4. H?, c? nh?n kinh doanh th?c hi?n s? s?ch k? to?n, s? d?ng th??ng xuy?n t? 10 lao ?ng tr? l?n v? c? doanh thu nm tr??c li?n k? t? 03 (ba) t? ?ng tr? l?n trong l)nh v?c n?ng nghi?p, l?m nghi?p, th?y s?n, c?ng nghi?p, x?y d?ng ho?c c? doanh thu nm tr??c li?n k? t? 10 (m??i) t? ?ng tr? l?n trong l)nh v?c th??ng m?i, d?ch v? ph?i s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? khi b?n h?ng h?a, cung c?p d?ch v?, kh?ng ph?n bi?t gi? tr? t?ng l?n b?n h?ng h?a, cung c?p d?ch v?. H?, c? nh?n kinh doanh kh?ng thu?c di?n b?t bu?c nh?ng c? th?c hi?n s? s?ch k? to?n, c? y?u c?u th? cing ??c ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu? theo quy ?nh.5. H?, c? nh?n kinh doanh trong l)nh v?c nh? h?ng, kh?ch s?n, b?n l? thu?c t?n d??c, b?n l? h?ng ti?u d?ng, cung c?p d?ch v? tr?c ti?p ?n ng??i ti?u d?ng t?i m?t s? ?a b?n c? i?u ki?n thu?n l?i th? tri?n khai th? i?m h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? t? nm 2018. Tr?n c? s? k?t qu? tri?n khai th? i?m s? tri?n khai tr?n to?n qu?c.6. H?, c? nh?n kinh doanh kh?ng ?p ?ng i?u ki?n ph?i s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? t?i kho?n 4 i?u n?y nh?ng c?n c? h?a ?n ? giao cho kh?ch h?ng ho?c tr??ng h?p doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c ??c c? quan thu? ch?p nh?n c?p h?a ?n i?n t? ? giao cho kh?ch h?ng th? ??c c? quan thu? c?p h?a ?n i?n t? c? m? c?a c? quan thu? theo t?ng l?n ph?t sinh v? ph?i khai, n?p thu? tr??c khi c? quan thu? c?p h?a ?n i?n t? theo t?ng l?n ph?t sinh theo M?u s? 06 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y.7. B? T?i ch?nh h??ng d?n c? th? vi?c th?c hi?n ?i v?i c?c tr??ng h?p s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?, s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?; h??ng d?n ?p d?ng h?a ?n i?n t? ?i v?i c?c tr??ng h?p r?i ro cao v? thu?; k?t n?i chuy?n d? li?u i?n t? t? c?c ng?n h?ng th??ng m?i ho?c c?ng thanh to?n i?n t? qu?c gia v?i c? quan thu?; h??ng d?n vi?c c?p v? khai x?c ?nh ngh)a v? thu? khi c? quan thu? c?p h?a ?n i?n t? c? m? c?a c? quan thu? theo t?ng l?n ph?t sinh v? c?c n?i dung kh?c c?n thi?t theo y?u c?u qu?n l?. i?u 13. Cung c?p d?ch v? h?a ?n i?n t?1. T?ng c?c Thu? cung c?p d?ch v? h?a ?n i?n t? c? m? c?a c? quan thu? kh?ng thu ti?n ?i v?i c?c doanh nghi?p, t? ch?c kinh t?, h?, c? nh?n kinh doanh thu?c c?c tr??ng h?p sau:a) Doanh nghi?p nh? v? v?a, h?p t?c x?, h?, c? nh?n kinh doanh t?i ?a b?n c? i?u ki?n kinh t? x? h?i kh? khn, ?a b?n c? i?u ki?n kinh t? x? h?i ?c bi?t kh? khn;b) Doanh nghi?p nh? v? v?a kh?i nghi?p s?ng t?o theo quy ?nh ph?p lu?t v? h?, c? nh?n kinh doanh chuy?n ?i th?nh doanh nghi?p (tr? doanh nghi?p quy ?nh t?i i?m a kho?n n?y) trong th?i gian 12 th?ng k? t? khi th?nh l?p doanh nghi?p;c) H?, c? nh?n kinh doanh. Ri?ng h?, c? nh?n kinh doanh c? doanh thu nm tr??c li?n k? t? 03 (ba) t? ?ng tr? l?n trong l)nh v?c n?ng nghi?p, l?m nghi?p, th?y s?n, c?ng nghi?p, x?y d?ng ho?c c? doanh thu nm tr??c li?n k? t? 10 (m??i) t? ?ng tr? l?n trong l)nh v?c th??ng m?i, d?ch v? theo quy ?nh t?i kho?n 4 i?u 12 Ngh? ?nh n?y trong th?i gian 12 th?ng k? t? th?ng ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu? theo quy ?nh t?i Ngh? ?nh n?y;d) Doanh nghi?p nh? v? v?a kh?c theo ? ngh? c?a ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng v? quy ?nh c?a B? T?i ch?nh tr? doanh nghi?p ho?t ?ng t?i c?c khu kinh t?, khu c?ng nghi?p, khu c?ng ngh? cao;) C?c tr??ng h?p kh?c c?n thi?t ? khuy?n kh?ch s? d?ng h?a ?n i?n t? do B? T?i ch?nh quy?t ?nh.2. T?ng c?c Thu? th?c hi?n ho?c ?y th?c cho t? ch?c cung c?p d?ch v? v? h?a ?n i?n t? th?c hi?n cung c?p h?a ?n i?n t? c? m? c?a c? quan thu? mi?n ph? cho c?c ?i t??ng n?u t?i kho?n 1 i?u n?y.3. T? ch?c cung c?p d?ch v? h?a ?n i?n t? khi cung c?p d?ch v? h?a ?n i?n t? ??c thu ti?n d?ch v? theo th?a thu?n t?i H?p ?ng k? gi?a t? ch?c cung c?p d?ch v? v? b?n nh?n d?ch v? l? c?c doanh nghi?p, t? ch?c kinh t?, h?, c? nh?n kinh doanh kh?ng thu?c tr??ng h?p quy ?nh t?i kho?n 1 i?u n?y.Ch??ng IIQU?N L?, S? D?NG H?A ?N I?N T? M?c 1. QU?N L?, S? D?NG H?A ?N I?N T? C? M? C?A C? QUAN THU?i?u 14. ng k? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?1. Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh thu?c tr??ng h?p s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? theo quy ?nh t?i kho?n 1, kho?n 3, kho?n 4 i?u 12 Ngh? ?nh n?y truy c?p v?o C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? ng k? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?.N?i dung th?ng tin ng k? theo M?u s? 01 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y.2. C? quan thu? c? tr?ch nhi?m g?i Th?ng b?o theo M?u s? 02 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y cho doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n ng k? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? trong th?i gian 1 ng?y l?m vi?c k? t? ng?y nh?n ??c ng k? s? d?ng h?a ?n i?n t? c?a doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh.3. K? t? th?i i?m s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?, doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh ph?i th?c hi?n h?y nh?ng h?a ?n gi?y c?n t?n ch?a s? d?ng (n?u c?) theo quy ?nh.4. Tr??ng h?p c? thay ?i th?ng tin ? ng k? s? d?ng h?a ?n i?n t? t?i kho?n 1 i?u n?y, doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh th?c hi?n thay ?i th?ng tin v? g?i l?i c? quan thu? theo M?u s? 01 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y.5. C? quan thu? ti?n h?nh r? so?t doanh nghi?p, t? ch?c kinh t?, h?, c? nh?n kinh doanh s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? kh?ng thu ti?n v? g?i th?ng b?o theo M?u s? 07 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y n?u thu?c ?i t??ng chuy?n sang s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? th?ng qua t? ch?c cung c?p d?ch v? v? h?a ?n i?n t? theo quy ?nh t?i Ngh? ?nh n?y.6. B? T?i ch?nh h??ng d?n chi ti?t i?u n?y.i?u 15. Ng?ng s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?1. C? quan thu? ng?ng c?p m? h?a ?n i?n t? trong c?c tr??ng h?p sau:a) Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh ch?m d?t hi?u l?c m? s? thu?;b) Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh thu?c tr??ng h?p c? quan thu? x?c minh v? th?ng b?o kh?ng ho?t ?ng t?i ?a ch? ? ng k?;c) Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh th?ng b?o v?i c? quan qu?n l? nh? n??c c? th?m quy?n t?m ng?ng kinh doanh;d) Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh c? th?ng b?o c?a c? quan thu? v? vi?c ng?ng s? d?ng h?a ?n i?n t? ? th?c hi?n c??ng ch? n? thu?;) Tr??ng h?p kh?c theo quy ?nh c?a B? T?i ch?nh.2. Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh n?u t?i kho?n 1 i?u n?y ??c ti?p t?c s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? sau khi th?ng b?o v?i c? quan thu? v? vi?c ti?p t?c kinh doanh ho?c ??c c? quan thu? kh?i ph?c m? s? thu?, ??c b?i b? quy?t ?nh c??ng ch? n? thu?.3. Tr??ng h?p doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh t?m ng?ng kinh doanh c?n c? h?a ?n i?n t? giao cho ng??i mua ? th?c hi?n c?c h?p ?ng ? k? tr??c ng?y c? quan thu? c? th?ng b?o t?m ng?ng kinh doanh c? vn b?n th?ng b?o v?i c? quan thu? ??c ti?p t?c s? d?ng h?a ?n i?n t?.4. B? T?i ch?nh h??ng d?n chi ti?t i?u n?y.i?u 16. L?p, c?p m? v? g?i h?a ?n i?n t? c? m? c?a c? quan thu?1. L?p h?a ?n i?n t? c? m? c?a c? quan thu?a) Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh thu?c ?i t??ng n?u t?i kho?n 1 i?u 13 Ngh? ?nh n?y n?u truy c?p C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? l?p h?a ?n th? s? d?ng t?i kho?n ? ??c c?p khi ng k? ? th?c hi?n:- L?p h?a ?n b?n h?ng h?a, cung ?ng d?ch v?.- K? s?, k? i?n t? tr?n c?c h?a ?n ? l?p v? g?i h?a ?n ? c? quan thu? c?p m?.b) Tr??ng h?p s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? th?ng qua t? ch?c cung c?p d?ch v? h?a ?n i?n t?: Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh truy c?p v?o trang th?ng tin i?n t? c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t? ho?c s? d?ng ph?n m?m h?a ?n i?n t? c?a ?n v? ? th?c hi?n:- L?p h?a ?n b?n h?ng h?a, cung c?p d?ch v?.- K? s?, k? i?n t? tr?n c?c h?a ?n ? l?p v? g?i h?a ?n qua t? ch?c cung c?p d?ch v? h?a ?n i?n t? ? c? quan thu? c?p m?.2. C?p m? h?a ?na) H?a ?n ??c c? quan thu? c?p m? ph?i ?m b?o:- ?ng th?ng tin ng k? theo quy ?nh t?i i?u 14 Ngh? ?nh n?y.- ?ng ?nh d?ng v? h?a ?n i?n t? theo quy ?nh t?i i?u 8 Ngh? ?nh n?y.- ?y ? n?i dung v? h?a ?n i?n t? theo quy ?nh t?i i?u 6 Ngh? ?nh n?y.- Kh?ng thu?c tr??ng h?p ng?ng s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? theo quy ?nh t?i kho?n 1 i?u 15 Ngh? ?nh n?y.b) H? th?ng c?p m? h?a ?n c?a T?ng c?c Thu? t? ?ng th?c hi?n c?p m? h?a ?n v? g?i tr? k?t qu? c?p m? h?a ?n cho ng??i g?i.3. Doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh b?n h?ng h?a, cung ?ng d?ch v? c? tr?ch nhi?m g?i h?a ?n i?n t? ? ??c c?p m? c?a c? quan thu? cho ng??i mua. Ph??ng th?c g?i v? nh?n h?a ?n ??c th?c hi?n theo th?a thu?n gi?a ng??i b?n v? ng??i mua.i?u 17. X? l? h?a ?n c? sai s?t sau khi c?p m?1. Tr??ng h?p h?a ?n i?n t? c? m? c?a c? quan thu? ch?a g?i cho ng??i mua c? ph?t hi?n sai s?t th? ng??i b?n th?c hi?n th?ng b?o v?i c? quan thu? theo M?u s? 04 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y v? vi?c h?y h?a ?n i?n t? c? m? ? l?p c? sai s?t v? l?p h?a ?n h?a ?n i?n t? m?i, k? s?, k? i?n t? g?i c? quan thu? ? c?p m? h?a ?n m?i thay th? h?a ?n ? l?p ? g?i cho ng??i mua.2. Tr??ng h?p h?a ?n i?n t? c? m? c?a c? quan thu? ? g?i cho ng??i mua c? ph?t hi?n sai s?t th? ng??i b?n v? ng??i mua ph?i l?p vn b?n th?a thu?n ghi r? sai s?t ho?c th?ng b?o v? vi?c h?a ?n c? sai s?t (n?u sai s?t thu?c tr?ch nhi?m c?a ng??i b?n) v? ng??i b?n th?c hi?n th?ng b?o v?i c? quan thu? theo M?u s? 04 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y v? vi?c h?y h?a ?n i?n t? c? m? ? l?p c? sai s?t v? l?p h?a ?n h?a ?n i?n t? m?i, k? s?, k? i?n t? g?i c? quan thu? ? c?p m? h?a ?n m?i thay th? h?a ?n ? l?p ? g?i cho ng??i mua.3. Tr??ng h?p c? quan thu? ph?t hi?n sai s?t h?a ?n ? ??c c?p m? th? c? quan thu? th?ng b?o cho ng??i b?n theo M?u s? 05 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y ? ng??i b?n ki?m tra sai s?t. Trong th?i gian 2 ng?y k? t? ng?y nh?n ??c th?ng b?o c?a c? quan thu?, ng??i b?n th?c hi?n th?ng b?o v?i c? quan thu? theo M?u s? 04 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y v? vi?c h?y h?a ?n i?n t? c? m? ? l?p c? sai s?t v? l?p h?a ?n i?n t? m?i, k? s?, k? i?n t? g?i c? quan thu? ? c?p m? h?a ?n i?n t? m?i thay th? h?a ?n i?n t? ? l?p ? g?i cho ng??i mua.4. B? T?i ch?nh h??ng d?n c? th? vi?c x? l? h?a ?n i?n t? c? sai s?t sau khi c?p m? quy ?nh t?i i?u n?y.i?u 18. Tr?ch nhi?m c?a ng??i b?n h?ng h?a, cung c?p d?ch v? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?1. Qu?n l? t?n v? m?t kh?u c?a c?c t?i kho?n ? ??c c? quan thu? c?p.2. T?o l?p h?a ?n i?n t? v? b?n h?ng h?a, cung c?p d?ch v? ? g?i ?n c? quan thu? c?p m? v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh h?p ph?p, ch?nh x?c c?a h?a ?n i?n t?.3. G?i h?a ?n i?n t? c? m? c?a c? quan thu? ?n ng??i mua ngay sau khi nh?n ??c h?a ?n i?n t? c? m? c?a c? quan thu?.4. L?u tr? v? b?o ?m t?nh to?n v?n c?a to?n b? h?a ?n i?n t?; th?c hi?n c?c quy ?nh ph?p lu?t v? b?o ?m an to?n, an ninh h? th?ng d? li?u i?n t?.5. Ch?p h?nh s? thanh tra, ki?m tra, ?i chi?u c?a c?c c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t.i?u 19. X? l? s? c?1. Tr??ng h?p ng??i b?n h?ng h?a, cung c?p d?ch v? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? nh?ng g?p s? c? d?n ?n kh?ng s? d?ng ??c h?a ?n i?n t? c? m? c?a c? quan thu? th? th?ng b?o v?i c? quan thu? ? h? tr? x? l? s? c?. Trong th?i gian x? l? s? c? ng??i b?n h?ng h?a, cung c?p d?ch v? c? y?u c?u s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? th? ?n c? quan thu? ? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?.2. B? T?i ch?nh h??ng d?n c? th? vi?c x? l? s? c? trong tr??ng h?p do l?i h? th?ng c?p m? c?a c? quan thu? v? x?y d?ng c?c ph??ng ?n d? ph?ng ?m b?o vi?c c?p m? h?a ?n ??c li?n t?c, th??ng xuy?n (24/7).M?c 2. QU?N L?, S? D?NG H?A ?N I?N T? KH?NG C? M? C?A C? QUAN THU?i?u 20. ng k? s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?1. Doanh nghi?p, t? ch?c kinh t? thu?c tr??ng h?p s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? theo quy ?nh t?i kho?n 2 i?u 12 Ngh? ?nh n?y truy c?p v?o C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? ng k? s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?.N?i dung th?ng tin ng k?, thay ?i th?ng tin ? ng k? theo M?u s? 01 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y.2. C? quan thu? c? tr?ch nhi?m g?i Th?ng b?o theo M?u s? 02 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y v? vi?c ch?p nh?n ho?c kh?ng ch?p nh?n ng k? s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? trong th?i gian 01 ng?y l?m vi?c k? t? ng?y nh?n ??c ng k? s? d?ng h?a ?n i?n t? c?a doanh nghi?p, t? ch?c kinh t?.3. K? t? th?i i?m s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?, doanh nghi?p, t? ch?c kinh t? ph?i th?c hi?n h?y nh?ng h?a ?n gi?y c?n t?n ch?a s? d?ng (n?u c?).4. Tr??ng h?p c? quan thu? kh?ng ch?p nh?n ng k? s? d?ng h?a ?n i?n t? kh?ng c? m? th? doanh nghi?p, t? ch?c kinh t? ng k? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?.5. C? quan thu? ti?n h?nh r? so?t doanh nghi?p, t? ch?c kinh t? s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? v? th?ng b?o theo M?u s? 07 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y n?u thu?c ?i t??ng chuy?n sang s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? theo quy ?nh t?i Ngh? ?nh n?y.6. B? T?i ch?nh h??ng d?n chi ti?t i?u n?y.i?u 21. L?p v? g?i h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?1. Doanh nghi?p, t? ch?c kinh t? ??c s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? khi b?n h?ng h?a, cung c?p d?ch v? sau khi nh?n ??c th?ng b?o ch?p nh?n c?a c? quan thu?.2. Doanh nghi?p, t? ch?c kinh t? s? d?ng ph?n m?m l?p h?a ?n i?n t? ? l?p h?a ?n i?n t? khi b?n h?ng h?a, cung c?p d?ch v?, k? s? tr?n h?a ?n i?n t? v? g?i cho ng??i mua b?ng ph??ng th?c i?n t? theo th?a thu?n gi?a ng??i b?n v? ng??i mua.i?u 22. Ng?ng s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?1. Ng??i b?n h?ng h?a, cung c?p d?ch v? l? doanh nghi?p, t? ch?c kinh t? thu?c tr??ng h?p n?u t?i kho?n 1 i?u 15 Ngh? ?nh n?y kh?ng l?p h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? ? giao cho ng??i mua.2. Ng??i b?n h?ng h?a, cung c?p d?ch v? l? doanh nghi?p, t? ch?c kinh t? n?u t?i kho?n 2, kho?n 3 i?u 15 Ngh? ?nh n?y ??c ti?p t?c s? d?ng h?a ?n i?n t? sau khi th?ng b?o v?i c? quan thu?.3. B? T?i ch?nh h??ng d?n chi ti?t i?u n?y.i?u 23. Tr?ch nhi?m c?a ng??i b?n h?ng h?a, cung c?p d?ch v? s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?1. T?o l?p h?a ?n i?n t? v? b?n h?ng h?a, cung c?p d?ch v? ? g?i ?n ng??i mua v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh h?p ph?p, ch?nh x?c c?a h?a ?n i?n t?.2. Chuy?n d? li?u h?a ?n i?n t? ? l?p ?n c? quan thu? qua C?ng th?ng tin i?n t? c?a T?ng c?c Thu? (chuy?n tr?c ti?p ho?c g?i qua t? ch?c cung c?p d?ch v? h?a ?n i?n t?).3. L?u tr? v? b?o ?m t?nh to?n v?n c?a to?n b? h?a ?n i?n t?; th?c hi?n c?c quy ?nh ph?p lu?t v? b?o ?m an to?n, an ninh h? th?ng d? li?u i?n t?.4. Ch?p h?nh s? thanh tra, ki?m tra, ?i chi?u c?a c?c c? quan c? th?m quy?n theo quy ?nh c?a ph?p lu?t.5. B? T?i ch?nh quy ?nh c? th? vi?c chuy?n v? ti?p nh?n d? li?u h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? ph? h?p v?i th?c t? ho?t ?ng kinh doanh c?a ng??i b?n h?ng h?a, cung c?p d?ch v? v? y?u c?u qu?n l?.i?u 24. X? l? ?i v?i h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? ? l?p1. Doanh nghi?p, t? ch?c kinh t? ? l?p h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? v? g?i cho ng??i mua c? sai s?t (do ng??i b?n ho?c ng??i mua ph?t hi?n) th? ng??i b?n v? ng??i mua ph?i l?p vn b?n th?a thu?n ghi r? sai s?t, ?ng th?i ng??i b?n th?ng b?o v?i c? quan thu? theo M?u s? 04 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y v? vi?c h?y h?a ?n i?n t? ? l?p c? sai s?t v? l?p h?a ?n i?n t? m?i thay th? h?a ?n ? l?p c? sai s?t g?i cho ng??i mua, c? quan thu?.2. Tr??ng h?p sau khi nh?n d? li?u h?a ?n, c? quan thu? ph?t hi?n h?a ?n i?n t? ? l?p c? sai s?t th? c? quan thu? th?ng b?o cho ng??i b?n theo M?u s? 05 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y ? ng??i b?n ki?m tra sai s?t. Trong th?i h?n 02 ng?y k? t? ng?y nh?n ??c th?ng b?o c?a c? quan thu?, ng??i b?n th?c hi?n th?ng b?o v?i c? quan thu? theo M?u s? 04 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y v? vi?c h?y h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? v? l?p h?a ?n i?n t? m?i thay th? h?a ?n ? l?p ? g?i cho ng??i mua, c? quan thu?.3. B? T?i ch?nh h??ng d?n c? th? vi?c x? l? h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? c? sai s?t quy ?nh t?i i?u n?y.Ch??ng IIIX?Y D?NG, QU?N L? S? D?NG C? S? D? LI?U H?A ?N I?N T? M?c 1. X?Y D?NG C? S? D? LI?U H?A ?N I?N T?i?u 25. X?y d?ng, thu th?p, x? l? v? qu?n l? h? th?ng th?ng tin v? h?a ?n1. T?ng c?c Thu? c? tr?ch nhi?m t? ch?c x?y d?ng, qu?n l? v? ph?t tri?n c? s? d? li?u, h? t?ng k? thu?t c?a h? th?ng th?ng tin v? h?a ?n; t? ch?c th?c hi?n nhi?m v? thu th?p, x? l? th?ng tin, qu?n l? c? s? d? li?u h?a ?n v? b?o ?m duy tr?, v?n h?nh, b?o m?t, ?m b?o an to?n, an ninh h? th?ng th?ng tin v? h?a ?n.2. T?ng c?c Thu? ph?i h?p v?i c? quan, t? ch?c, c? nh?n c? li?n quan ? trao ?i th?ng tin, k?t n?i m?ng tr?c tuy?n.3. B? T?i ch?nh quy ?nh c? th? vi?c x?y d?ng, thu th?p, x? l? v? qu?n l? h? th?ng th?ng tin v? h?a ?n.i?u 26. Tr?ch nhi?m chia s?, k?t n?i th?ng tin, d? li?u1. C?c doanh nghi?p, t? ch?c kinh t? s?n xu?t, kinh doanh ? c?c l)nh v?c: i?n l?c; xng d?u; b?u ch?nh vi?n th?ng; v?n t?i h?ng kh?ng, ??ng b?, ??ng s?t, ??ng bi?n, ??ng th?y; n??c s?ch; t?i ch?nh t?n d?ng; b?o hi?m; y t?; kinh doanh th??ng m?i i?n t?; kinh doanh si?u th?; th??ng m?i th?c hi?n h?a ?n i?n t? v? cung c?p d? li?u h?a ?n i?n t? theo quy ?nh c?a B? T?i ch?nh.2. C?c t? ch?c t?n d?ng, ng?n h?ng th??ng m?i, t? ch?c c? ch?c nng thanh to?n ?nh k? cung c?p d? li?u i?n t? v? giao d?ch thanh to?n qua t?i kho?n c?a c?c t? ch?c, c? nh?n cho c? quan thu? theo ?nh d?ng d? li?u chu?n theo quy ?nh c?a B? T?i ch?nh.3. T? ch?c s?n xu?t, nh?p kh?u nh?ng s?n ph?m ch?u thu? ti?u th? ?c bi?t thu?c ?i t??ng s? d?ng tem theo quy ?nh c?a ph?p lu?t th?c hi?n k?t n?i th?ng tin v? in v? s? d?ng tem, tem i?n t? gi?a t? ch?c s?n xu?t, nh?p kh?u v?i c? quan qu?n l? thu?. Th?ng tin v? in, s? d?ng tem i?n t? l? c? s? ? l?p, qu?n l? v? x?y d?ng c? s? d? li?u h?a ?n i?n t?. B? T?i ch?nh h??ng d?n vi?c in, s? d?ng tem quy ?nh t?i kho?n n?y, ti?n thu ??c t? vi?c c?p tem ?m b?o b? ?p chi ph? in v? s? d?ng tem.4. C?c t? ch?c, ?n v?: C?c qu?n l? th? tr??ng, T?ng c?c qu?n l? ?t ai, T?ng c?c qu?n l? t?i nguy?n kho?ng s?n, c? quan c?ng an, giao th?ng, y t? v? c?c c? quan kh?c c? li?n quan k?t n?i chia s? th?ng tin, d? li?u li?n quan c?n thi?t trong l)nh v?c qu?n l? c?a ?n v? v?i T?ng c?c Thu? ? x?y d?ng c? s? d? li?u h?a ?n i?n t?.5. B? T?i ch?nh h??ng d?n c? th? i?u n?y.M?c 2. TRA C?U, CUNG C?P, S? D?NG TH?NG TIN H?A ?N I?N T?i?u 27. ?i t??ng ?p d?ng1. B?n cung c?p th?ng tin: T?ng c?c Thu?.2. B?n s? d?ng th?ng tin:a) C?c c? quan qu?n l? nh? n??c, ng??i c? th?m quy?n c? nhu c?u theo quy ?nh c?a ph?p lu?t v? vi?c s? d?ng th?ng tin h?a ?n i?n t? ? th?c hi?n c?c th? t?c c?p gi?y ch?ng nh?n xu?t x? h?ng h?a, v? x?c minh t?nh h?p ph?p c?a h?ng h?a ang l?u th?ng tr?n th? tr??ng v? c?c th? t?c h?nh ch?nh kh?c.b) C?c t? ch?c t?n d?ng s? d?ng th?ng tin h?a ?n i?n t? ? ?i chi?u, x?c minh trong vi?c cung c?p c?c d?ch v? ng?n h?ng, thanh to?n theo quy ?nh.c) C?c doanh nghi?p, t? ch?c kinh t?, h?, c? nh?n kinh doanh l? ng??i b?n h?ng h?a, cung c?p d?ch v? ? th?c hi?n c?c th? t?c v? k? khai doanh thu, c?c ngh)a v? v? thu?, ? x?c minh t?nh h?p ph?p c?a h?ng h?a, d?ch v? ? cung c?p.d) T? ch?c, c? nh?n l? ng??i mua h?ng h?a, d?ch v? ? th?c hi?n k? khai thu? gi? tr? gia tng ?u v?o (?i v?i doanh nghi?p, t? ch?c); ki?m tra x?c minh t?nh x?c th?c c?a h?ng h?a, d?ch v? mua v?o.) T? ch?c cung c?p d?ch v? h?a ?n i?n t? truy c?p, truy v?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ph?c v? vi?c tra c?u h?a ?n.i?u 28. Nguy?n t?c tra c?u, s? d?ng th?ng tin h?a ?n i?n t?1. B?n s? d?ng th?ng tin th?c hi?n truy c?p, truy v?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? tra c?u th?ng tin v? h?a ?n.2. T?ng c?c Thu? th?c hi?n c?ng khai c?c tr??ng h?p s? d?ng h?a ?n i?n t? b?t h?p ph?p, s? d?ng b?t h?p ph?p h?a ?n i?n t? tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? c?c t? ch?c, c? nh?n c? th? tra c?u.3. ? tra c?u th?ng tin h?a ?n i?n t?, b?n s? d?ng th?ng tin nh?p th?ng tin h?a ?n i?n t? c?n tra c?u t?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? tra c?u n?i dung h?a ?n i?n t?.4. Tr??ng h?p c? quan nh? n??c, ng??i c? th?m quy?n quy ?nh t?i i?m a kho?n 2 i?u 27 Ngh? ?nh n?y c? nhu c?u tra c?u th?ng tin v? t?nh h?nh qu?n l?, s? d?ng h?a ?n i?n t? c?a ng??i b?n l? t? ch?c, c? nh?n kinh doanh th? c? quan thu? c? tr?ch nhi?m cung c?p th?ng tin h?a ?n i?n t? cho c?c c? quan, ng??i c? th?m quy?n c? li?n quan.5. T?ng c?c Thu? c? tr?ch nhi?m x?y d?ng h? th?ng cung c?p th?ng tin t? ?ng.i?u 29. Tra c?u th?ng tin h?a ?n i?n t? ph?c v? ki?m tra h?ng h?a l?u th?ng tr?n th? tr??ng1. Khi ki?m tra h?ng h?a l?u th?ng tr?n th? tr??ng, ?i v?i tr??ng h?p s? d?ng h?a ?n i?n t?, c? quan nh? n??c, ng??i c? th?m quy?n truy c?p C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? tra c?u th?ng tin v? h?a ?n i?n t? ph?c v? y?u c?u qu?n l?, kh?ng y?u c?u cung c?p h?a ?n gi?y. C?c c? quan c? li?n quan c? tr?ch nhi?m s? d?ng c?c thi?t b? ? truy c?p tra c?u d? li?u h?a ?n i?n t?.2. Tr??ng h?p b?t kh? kh?ng do s? c?, thi?n tai g?y ?nh h??ng ?n vi?c truy c?p m?ng Internet d?n ?n kh?ng tra c?u ??c d? li?u h?a ?n, n?u:a) Tr??ng h?p ng??i v?n chuy?n h?ng h?a c? ch?ng t? gi?y (b?n sao b?ng gi?y kh?ng c?n k? t?n, ?ng d?u c?a ng??i mua, ng??i b?n h?ng h?a) chuy?n t? h?a ?n i?n t? th? xu?t tr?nh ch?ng t? gi?y chuy?n cho c? quan nh? n??c, ng??i c? th?m quy?n ang th?c hi?n ki?m tra h?ng h?a. C? quan nh? n??c, ng??i c? th?m quy?n ang th?c hi?n ki?m tra cn c? ch?ng t? gi?y chuy?n t? h?a ?n i?n t? ? l?u th?ng h?ng h?a v? ti?p t?c th?c hi?n tra c?u d? li?u h?a ?n i?n t? (t?i ?u m?i ng k? v?i T?ng c?c Thu?) ? ph?c v? c?ng t?c ki?m tra ? x? l? theo quy ?nh;b) Tr??ng h?p ng??i v?n chuy?n h?ng h?a kh?ng c? ch?ng t? gi?y chuy?n t? h?a ?n i?n t? th? c? quan nh? n??c, ng??i c? th?m quy?n ang th?c hi?n ki?m tra truy c?p C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? ki?m tra, x?c nh?n h?a ?n i?n t? c?a doanh nghi?p.i?u 30. X?y d?ng Quy ch? cung c?p, s? d?ng th?ng tin h?a ?n i?n t?B? T?i ch?nh ch? tr?, ph?i h?p v?i c?c b?, ?n v? li?n quan ban h?nh Quy ch? cung c?p, s? d?ng th?ng tin h?a ?n i?n t?.Ch??ng IVT? CH?C CUNG C?P D?CH V? H?A ?N I?N T?i?u 31. Nguy?n t?c chung1. T? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin (bao g?m ng?n h?ng cung c?p d?ch v? giao d?ch i?n t? trong ho?t ?ng ng?n h?ng, t? ch?c cung c?p d?ch v? v? khai thu? i?n t?) c? h? t?ng c?ng ngh? th?ng tin, ph?n m?m l?p h?a ?n i?n t? ?p ?ng ?y ? quy ?nh t?i Ngh? ?nh n?y ??c cung c?p d?ch v? h?a ?n i?n t?.2. C?c doanh nghi?p, t? ch?c ? cung c?p d?ch v? v? h?a ?n i?n t? cho c?c doanh nghi?p tr??c ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh ??c ti?p t?c cung c?p d?ch v? h?a ?n i?n t? v? ph?i th?c hi?n ?y ? c?c quy ?nh t?i Ngh? ?nh n?y.i?u 32. L?a ch?n t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ? k? h?p ?ng cung c?p d?ch v? h?a ?n i?n t?1. i?u ki?n l?a ch?n t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ? k? h?p ?ng cung c?p d?ch v? h?a ?n i?n t? c? m? c?a c? quan thu? v? d?ch v? truy?n, nh?n d? li?u h?a ?n.a) V? ch? th? theo quy ?nh t?i kho?n 1 i?u 31 Ngh? ?nh n?y:L? doanh nghi?p, t? ch?c ??c th?nh l?p theo quy ?nh c?a ph?p lu?t Vi?t Nam ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin.b) V? t?i ch?nh:C? cam k?t b?o l?nh c?a t? ch?c t?n d?ng ho?t ?ng h?p ph?p t?i Vi?t Nam ? gi?i quy?t c?c r?i ro v? b?i th??ng thi?t h?i c? th? x?y ra trong qu? tr?nh cung c?p d?ch v?.c) V? nh?n s?:C? nh?n vi?n k? thu?t tr?nh ? ?i h?c chuy?n ng?nh v? c?ng ngh? th?ng tin, c? kinh nghi?m th?c ti?n v? qu?n tr? m?ng, qu?n tr? c? s? d? li?u.C? nh?n vi?n k? thu?t th??ng xuy?n theo d?i, ki?m tra 24 gi? trong ng?y ? duy tr? s? ho?t ?ng ?n ?nh c?a h? th?ng trao ?i d? li?u i?n t? v? h? tr? ng??i s? d?ng d?ch v? h?a ?n i?n t?.d) V? k? thu?t:H? th?ng thi?t b?, k? thu?t ph?i b?o ?m cung c?p d?ch v? cho c? quan, t? ch?c, c? nh?n khi s? d?ng h?a ?n i?n t? v? b?o ?m k?t n?i an to?n v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? 24 gi? trong ng?y v? 7 ng?y trong tu?n, tr? th?i gian b?o tr?. Th?i gian b?o tr? kh?ng qu? 2% t?ng s? gi? cung c?p d?ch v? trong m?t nm; c? kh? nng cung c?p d?ch v? th?ng qua c?c lo?i thi?t b? nh? m?y t?nh, m?y t?nh b?ng, i?n tho?i th?ng minh c?a ng??i s? d?ng.B?o ?m nng l?c, kh? nng ph?t hi?n, c?nh b?o v? ngn ch?n c?c truy nh?p b?t h?p ph?p, c?c h?nh th?c t?n c?ng tr?n m?i tr??ng m?ng ? b?o ?m t?nh b?o m?t, to?n v?n c?a d? li?u trao ?i gi?a c?c b?n tham gia.C? c?c quy tr?nh th?c hi?n sao l?u d? li?u, sao l?u tr?c tuy?n d? li?u, kh?i ph?c d? li?u; b?o ?m c? kh? nng ph?c h?i d? li?u k? t? th?i i?m h? th?ng trao ?i d? li?u i?n t? g?p s? c?. L?u tr? ch?ng t? i?n t? trong th?i gian giao d?ch ch?a ho?n th?nh v?i y?u c?u th?ng i?p d? li?u i?n t? g?c ph?i ??c l?u gi? tr?n h? th?ng v? ??c truy c?p tr?c tuy?n. Nh?t k? giao d?ch i?n t? ph?i ??c l?u tr? theo quy ?nh c?a ph?p lu?t v? k? to?n k? t? th?i i?m th?c hi?n giao d?ch th?nh c?ng. B?o ?m c?c th?ng tin l?u tr? trong nh?t k? giao d?ch ??c tra c?u tr?c tuy?n trong th?i gian l?u tr?.?p ?ng c?c y?u c?u v? chu?n k?t n?i d? li?u c?a B? T?i ch?nh.2. T?ng c?c Thu? cn c? quy ?nh t?i kho?n 1 i?u n?y th?c hi?n k? h?p ?ng cung c?p d?ch v? h?a ?n i?n t? theo tr?nh t? quy ?nh t?i kho?n 3 i?u n?y ?i v?i c?c t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ?p ?ng ? c?c i?u ki?n.3. Tr?nh t? k? h?p ?ng cung c?p d?ch v? h?a ?n i?n t? c? m? c?a c? quan thu? v? d?ch v? truy?n, nh?n d? li?u h?a ?na) T? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ?p ?ng ?y ? c?c i?u ki?n quy ?nh t?i kho?n 1 i?u n?y g?i vn b?n ? ngh? k? h?p ?ng cung c?p d?ch v? h?a ?n i?n t? k?m theo ? ?n cung c?p d?ch v? trong ? th? hi?n n?i dung ?p ?ng c?c i?u ki?n quy ?nh t?i kho?n 1 i?u n?y ?n T?ng c?c Thu? g?i b?n gi?y ho?c b?n i?n t?;b) Trong th?i h?n 10 ng?y l?m vi?c, k? t? ng?y t? ch?c cung c?p d?ch v? h?a ?n i?n t? c? ? i?u ki?n theo quy ?nh t?i kho?n 1 i?u n?y v? th?c hi?n k?t n?i th?nh c?ng v?i T?ng c?c Thu?, T?ng c?c Thu? th?c hi?n k? k?t h?p ?ng v?i t? ch?c cung c?p d?ch v? h?a ?n i?n t?.4. B? T?i ch?nh h??ng d?n c? th? i?u n?y.i?u 33. Quan h? gi?a t? ch?c cung c?p d?ch v? v? h?a ?n i?n t? v?i ng??i mua d?ch v?M?i quan h? gi?a t? ch?c cung c?p d?ch v? h?a ?n i?n t? (ng??i b?n) v?i c?c t? ch?c, c? nh?n kh?c (ng??i mua) tr?n c? s? h?p ?ng v? vi?c cung c?p d?ch v? v? h?a ?n i?n t?.1. Quy?n v? ngh)a v? c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t?a) Quy?n c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t?:- K? h?p ?ng b?ng vn b?n v?i ng??i mua v? cung c?p v? s? d?ng d?ch v? v? h?a ?n i?n t?, trong ? ph?i quy ?nh r? v? tr?ch nhi?m c?a c?c b?n li?n quan ?n n?i dung h?a ?n i?n t? v? tr?ch nhi?m b?o m?t th?ng tin.- ??c quy?n t? ch?i cung c?p d?ch v? v? h?a ?n i?n t? ?i v?i c? nh?n, t? ch?c kh?ng ? i?u ki?n tham gia giao d?ch ho?c vi ph?m h?p ?ng.- ??c thu ti?n s? d?ng d?ch v? v? h?a ?n i?n t? t? ng??i mua d?ch v? ? ?m b?o duy tr? ho?t ?ng theo th?a thu?n t?i H?p ?ng gi?a hai b?n.b) Ngh)a v? c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t?:- T? ch?c cung c?p d?ch v? h?a ?n i?n t? ph?i c?ng khai th?ng b?o ph??ng th?c ho?t ?ng, ch?t l??ng d?ch v? tr?n Website gi?i thi?u d?ch v? c?a t? ch?c.- Cung c?p d?ch v? truy?n nh?n h?a ?n i?n t? v? d? li?u h?a ?n i?n t? gi?a ng??i mua d?ch v? v?i c? quan thu?.- Th?c hi?n vi?c g?i, nh?n ?ng h?n, to?n v?n h?a ?n i?n t? theo th?a thu?n v?i c?c b?n tham gia giao d?ch.- L?u gi? k?t qu? c?a c?c l?n truy?n, nh?n h?a ?n i?n t?.- Th?ng b?o cho ng??i mua d?ch v? v? c? quan thu? tr??c 30 ng?y k? t? ng?y t?m ng?ng kinh doanh, d?ng h? th?ng ? b?o tr? v? bi?n ph?p x? l? ? b?o ?m quy?n l?i c?a ng??i mua d?ch v?.- Ch?u tr?ch nhi?m v? vi?c h?a ?n i?n t? c?a ng??i mua d?ch v? ?n c? quan thu? kh?ng ?ng th?i h?n theo quy ?nh trong tr??ng h?p ng??i mua d?ch v? l?p h?a ?n i?n t? ?ng th?i h?n quy ?nh.- B?o ?m gi? b? m?t v? d? li?u c?c th?ng tin v? h?a ?n i?n t? c?a kh?ch h?ng.2. Quy?n v? ngh)a v? c?a ng??i mua d?ch v?a) Quy?n c?a ng??i mua d?ch v?:??c t? ch?c cung c?p d?ch v? h?a ?n i?n t? b?o ?m gi? b? m?t v? d? li?u c?c th?ng tin v? h?a ?n i?n t?.b) Ngh)a v? c?a ng??i mua d?ch v?:- Ch?p h?nh nghi?m ch?nh c?c i?u kho?n k? k?t trong h?p ?ng v?i t? ch?c cung c?p d?ch v? h?a ?n i?n t?.- T?o i?u ki?n thu?n l?i cho t? ch?c cung c?p d?ch v? h?a ?n i?n t? th?c hi?n c?c bi?n ph?p b?o ?m an to?n, an ninh h? th?ng.- Ch?u tr?ch nhi?m tr??c ph?p lu?t v? n?i dung tr?n h?a ?n i?n t? c?a m?nh.i?u 34. Quan h? gi?a t? ch?c cung c?p d?ch v? h?a ?n i?n t? v?i c? quan thu?T? ch?c cung c?p d?ch v? h?a ?n i?n t? ph?i th?c hi?n theo ?ng c?c i?u ki?n t?i th?a thu?n k? k?t v?i c? quan thu? trong ho?t ?ng cung c?p d?ch v? h?a ?n i?n t?.1. Quy?n v? ngh)a v? c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t?a) Quy?n c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t?:- ??c ph?p k?t n?i v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ? th?c hi?n cung c?p d?ch v? h?a ?n i?n t?.- ??c c? quan thu? h? tr? v? nghi?p v? thu? ? th?c hi?n c?c giao d?ch truy?n nh?n gi?a ng??i n?p thu? v?i c? quan thu?.- ??c ph?i h?p v?i c? quan thu? th?c hi?n ?o t?o cho ng??i n?p thu? ? th?c hi?n cung c?p d?ch v? h?a ?n i?n t?.- ??c c? quan thu? h? tr? ? gi?i quy?t c?c v??ng m?c, ph?t sinh trong qu? tr?nh th?c hi?n cung c?p d?ch v? h?a ?n i?n t?.- ??c c? quan thu? cung c?p c?c m?u, khu?n d?ng chu?n ? th?c hi?n ho?t ?ng cung c?p d?ch v? h?a ?n i?n t?.b) Ngh)a v? c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t?:- T? ch?c cung c?p d?ch v? h?a ?n i?n t? ch? ??c cung c?p d?ch v? h?a ?n i?n t? cho ng??i mua cn c? theo ng?y n?u t?i th?a thu?n ? k? v?i T?ng c?c Thu?.- C? tr?ch nhi?m chuy?n h?a ?n i?n t? c? m? c?a c? quan thu? v? d? li?u h?a ?n i?n t? (?i v?i tr??ng h?p ng??i n?p thu? s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?) ?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ngay sau khi nh?n ??c h?a ?n i?n t? t? ng??i mua d?ch v? chuy?n ?n.- Cung c?p ?y ? th?ng tin, d? li?u cho c? quan qu?n l? thu? khi c? y?u c?u theo quy ?nh c?a ph?p lu?t.- Tu?n th? c?c quy ?nh hi?n h?nh c?a ph?p lu?t v? vi?n th?ng, Internet v? c?c quy ?nh k? thu?t, nghi?p v? do c? quan c? th?m quy?n ban h?nh.- C? tr?ch nhi?m thi?t l?p k?nh k?t n?i chuy?n d? li?u v?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ?m b?o li?n t?c, an ninh, an to?n.- Ch? ?ng gi?i quy?t khi c? v??ng m?c trong qu? tr?nh th?c hi?n d?ch v? h?a ?n i?n t? v? th?ng b?o v?i c? quan thu? ? ph?i h?p n?u v??ng m?c c? li?n quan t?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.- Tr??ng h?p c? l?i c?a C?ng th?ng tin i?n t? c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t? th? ph?i th?c hi?n th?ng b?o ngay cho ng??i mua d?ch v?, c? quan qu?n l? thu? ? th?c hi?n theo h??ng d?n c?a T?ng c?c Thu?.2. Tr?ch nhi?m c?a T?ng c?c Thu?a) Thi?t l?p, duy tr?, ?m b?o k?t n?i C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v?i t? ch?c cung c?p d?ch v? h?a ?n i?n t?;b) Ki?m tra ho?t ?ng c?a c?c t? ch?c cung c?p d?ch v? h?a ?n i?n t? ?m b?o ch?t l??ng d?ch v? v? ho?t ?ng ?ng theo quy ?nh;c) Cung c?p th?ng tin cho t? ch?c cung c?p d?ch v? h?a ?n i?n t? ph?c v? vi?c ngn ch?n doanh nghi?p xu?t h?a ?n b?t h?p ph?p.Ch??ng VI?U KHO?N THI H?NHi?u 35. Hi?u l?c thi h?nh1. Ngh? ?nh n?y c? hi?u l?c thi h?nh t? ng?y 01 th?ng 11 nm 2018.2. Vi?c t? ch?c th?c hi?n h?a ?n i?n t?, h?a ?n i?n t? c? m? c?a c? quan thu? theo quy ?nh c?a Ngh? ?nh n?y th?c hi?n xong ?i v?i c?c doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c, h?, c? nh?n kinh doanh ch?m nh?t l? ng?y 01 th?ng 11 nm 2020.3. Trong th?i gian t? ng?y 01 th?ng 11 nm 2018 ?n ng?y 31 th?ng 10 nm 2020, c?c Ngh? ?nh: s? 51/2010/N-CP ng?y 14 th?ng 5 nm 2010 v? s? 04/2014/N-CP ng?y 17 th?ng 01 nm 2014 c?a Ch?nh ph? quy ?nh v? h?a ?n b?n h?ng h?a, cung ?ng d?ch v? v?n c?n hi?u l?c thi h?nh.4. K? t? ng?y 01 th?ng 11 nm 2020, c?c Ngh? ?nh: s? 51/2010/N-CP ng?y 14 th?ng 5 nm 2010 v? s? 04/2014/N-CP ng?y 17 th?ng 01 nm 2014 c?a Ch?nh ph? quy ?nh v? h?a ?n b?n h?ng h?a, cung ?ng d?ch v? h?t hi?u l?c thi h?nh.i?u 36. X? l? chuy?n ti?p1. Doanh nghi?p, t? ch?c kinh t? ? th?ng b?o ph?t h?nh h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? ho?c ? ng k? ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu? tr??c ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh th? ??c ti?p t?c s? d?ng h?a ?n i?n t? ang s? d?ng k? t? ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh.2. Doanh nghi?p, t? ch?c kinh t?, h?, c? nh?n kinh doanh ? th?ng b?o ph?t h?nh h?a ?n ?t in, h?a ?n t? in, ho?c ? mua h?a ?n c?a c? quan thu? ? s? d?ng tr??c ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh th? ??c ti?p t?c s? d?ng h?a ?n ?t in, h?a ?n t? in, h?a ?n ? mua ?n h?t ng?y 31 th?ng 10 nm 2020 v? th?c hi?n c?c th? t?c v? h?a ?n theo quy ?nh t?i c?c Ngh? ?nh: s? 51/2010/N-CP ng?y 14 th?ng 5 nm 2010 v? s? 04/2014/N-CP ng?y 17 th?ng 01 nm 2014 c?a Ch?nh ph? quy ?nh v? h?a ?n b?n h?ng h?a, cung ?ng d?ch v?.Trong th?i gian t? ng?y 01 th?ng 11 nm 2018 ?n ng?y 31 th?ng 10 nm 2020, tr??ng h?p c? quan thu? th?ng b?o c? s? kinh doanh chuy?n ?i ? ?p d?ng h?a ?n i?n t? c? m? n?u c? s? kinh doanh ch?a ?p ?ng i?u ki?n v? h? t?ng c?ng ngh? th?ng tin m? ti?p t?c s? d?ng h?a ?n theo c?c h?nh th?c n?u tr?n th? c? s? kinh doanh th?c hi?n g?i d? li?u h?a ?n ?n c? quan thu? theo M?u s? 03 Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y c?ng v?i vi?c n?p t? khai thu? gi? tr? gia tng. C? quan thu? x?y d?ng d? li?u h?a ?n c?a c?c c? s? kinh doanh ? ?a v?o c? s? d? li?u h?a ?n v? ng t?i tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ph?c v? vi?c tra c?u d? li?u h?a ?n.3. ?i v?i c? s? kinh doanh m?i th?nh l?p trong th?i gian t? ng?y 01 th?ng 11 nm 2018 ?n ng?y 31 th?ng 10 nm 2020, tr??ng h?p c? quan thu? th?ng b?o c? s? kinh doanh th?c hi?n ?p d?ng h?a ?n i?n t? theo quy ?nh t?i Ngh? ?nh n?y th? c? s? kinh doanh th?c hi?n theo h??ng d?n c?a c? quan thu?. Tr??ng h?p ch?a ?p ?ng i?u ki?n v? h? t?ng c?ng ngh? th?ng tin m? ti?p t?c s? d?ng h?a ?n theo quy ?nh t?i c?c Ngh? ?nh: s? 51/2010/N-CP ng?y 14 th?ng 5 nm 2010 v? s? 04/2014/N-CP ng?y 17 th?ng 01 nm 2014 c?a Ch?nh ph? quy ?nh v? h?a ?n b?n h?ng h?a, cung ?ng d?ch v? th? th?c hi?n nh? c?c c? s? kinh doanh n?u t?i kho?n 2 i?u n?y.4. ?i v?i t? ch?c s? nghi?p c?ng l?p (c? s? gi?o d?c c?ng l?p, c? s? y t? c?ng l?p) ? s? d?ng Phi?u thu ti?n th? ti?p t?c s? d?ng Phi?u thu ti?n ? s? d?ng v? chuy?n ?i sang ?p d?ng h?a ?n i?n t? (ho?c Phi?u thu ti?n i?n t?) theo l? tr?nh c?a B? T?i ch?nh.5. B? T?i ch?nh h??ng d?n c? th? i?u n?y.i?u 37. Tr?ch nhi?m thi h?nh1. B? T?i ch?nh c? tr?ch nhi?m:a) T? ch?c th?c hi?n ?p d?ng h?a ?n i?n t? ph? h?p v?i i?u ki?n ?ng d?ng c?ng ngh? th?ng tin c?a ng?nh thu?, ng??i n?p thu? theo quy ?nh t?i Ngh? ?nh n?y;b) Ch? tr?, ph?i h?p v?i ?y ban nh?n d?n c?c t?nh th?nh ph? th?c hi?n tri?n khai vi?c k?t n?i th?ng tin t? m?y t?nh ti?n ? qu?n l? doanh thu b?n l? c?a c?c h?, c? nh?n kinh doanh theo quy ?nh t?i kho?n 5 i?u 12 Ngh? ?nh n?y;c) H??ng d?n c?c i?u kho?n ??c giao t?i Ngh? ?nh n?y.2. C?c b?, c? quan trung ??ng ph?i h?p v?i B? T?i ch?nh ? chia s?, k?t n?i th?ng tin, d? li?u li?n quan c?n thi?t trong l)nh v?c qu?n l? c?a ng?nh m?nh v?i B? T?i ch?nh ph?c v? vi?c x?y d?ng c? s? d? li?u h?a ?n i?n t? v? ph?c v? vi?c qu?n l? nh? n??c c?a c?c b?, c? quan trung ??ng.3. C?c B? tr??ng, Th? tr??ng c? quan ngang b?, Th? tr??ng c? quan thu?c Ch?nh ph?, cn c? ch?c nng, nhi?m v? ??c giao c? tr?ch nhi?m tri?n khai th?c hi?n Ngh? ?nh n?y.4. Ch? t?ch ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c trung ??ng ch? ?o c?c c? quan, ?n v? tr?n ?a b?n ph?i h?p ? tri?n khai th?c hi?n Ngh? ?nh n?y./.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - H?i ?ng d?n t?c v? c?c ?y ban c?a Qu?c h?i; - Vn ph?ng Qu?c h?i; - T?a ?n nh?n d?n t?i cao; - Vi?n ki?m s?t nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - ?y ban Gi?m s?t t?i ch?nh Qu?c gia; - Ng?n h?ng Ch?nh s?ch x? h?i; - Ng?n h?ng Ph?t tri?n Vi?t Nam; - ?y ban trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan trung ??ng c?a c?c o?n th?; - VPCP: BTCN, c?c PCN, Tr? l? TTg, TG C?ng TTT, c?c V?, C?c, ?n v? tr?c thu?c, C?ng b?o; - L?u: VT, KTTH (2b).TM. CH?NH PH? TH? T??NG Nguy?n Xu?n Ph?c?PH? L?C(K?m theo Ngh? ?nh s? 119/2018/N-CP ng?y 12 th?ng 9 nm 2018 c?a Ch?nh ph?)M?u s? 01T? khai ng k?/thay ?i th?ng tin s? d?ng h?a ?n i?n t?M?u s? 02Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n s? d?ng h?a ?n i?n t?M?u s? 03T? khai d? li?u h?a ?n, ch?ng t? h?ng h?a, d?ch v? b?n raM?u s? 04Th?ng b?o h?y h?a ?n i?n t?M?u s? 05Th?ng b?o v? h?a ?n i?n t? c?n r? so?tM?u s? 06? ngh? c?p h?a ?n i?n t? c? m? c?a c? quan thu?M?u s? 07Th?ng b?o v? vi?c h?t th?i gian s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? qua C?ng th?ng tin i?n t? T?ng c?c Thu?/qua ?y th?c t? ch?c cung c?p d?ch v? h?a ?n i?n t?; kh?ng thu?c tr??ng h?p s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu??M?u s? 01C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?T? KHAIng k?/thay ?i th?ng tin s? d?ng h?a ?n i?n t?T?n ng??i n?p thu?: .................................................................................................... M? s? thu?: ................................................................................................................. Ng??i li?n h?: ............................................................................................................. ?a ch? li?n h?: ............................................................................................................. ?a ch? th? i?n t?: ...................................................................................................... i?n tho?i li?n h?: ........................................................................................................ Theo Ngh? ?nh s? & & & /2018/N-CP ng?y ... th?ng ... nm 2018 c?a Ch?nh ph?, ch?ng t?i/t?i thu?c ?i t??ng s? d?ng h?a ?n i?n t?. Ch?ng t?i/t?i ng k?/thay ?i th?ng tin ? ng k? v?i c? quan thu? v? vi?c s? d?ng h?a ?n i?n t? nh? sau:- ?p d?ng h?a ?n i?n t?:?% C? m? c?a c? quan thu??% Kh?ng c? m? c?a c? quan thu?- ng k? giao d?ch qua:?% C?ng th?ng tin i?n t? c?a T?ng c?c Thu? (theo kho?n...i?u ...Ngh? ?nh)?% T? ch?c cung c?p d?ch v? v? h?a ?n i?n t?- Lo?i h?a ?n s? d?ng:?% H?a ?n GTGT?% H?a ?n b?n h?ng?% H?a ?n kh?i t?o t? m?y t?nh ti?n?% C?c lo?i h?a ?n kh?c- Danh s?ch ch?ng th? s? s? d?ng:STTT?n t? ch?c c? quan ch?ng th?c/c?p/c?ng nh?n ch? k? s?, ch? k? i?n t?S? s?-ri ch?ng th?Th?i h?n s? d?ng ch?ng th? s?Th?i h?n s? d?ng ch?ng th? s?H?nh th?c ng k? (Th?m m?i, gia h?n, ng?ng s? d?ng)T? ng?y?n ng?y??????????????????Ch?ng t?i cam k?t ho?n to?n ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh ch?nh x?c, trung th?c c?a n?i dung n?u tr?n v? th?c hi?n theo ?ng quy ?nh c?a ph?p lu?t./.??& & , ng?y& & .. th?ng& .. nm& .. NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (Ch? k? s?, ch? k? i?n t? c?a ng??i n?p thu?)?M?u s? 02T?N C? QUAN THU? C?P TR?N T?N C? QUAN THU? RA TH?NG B?O -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & & ./TB-& & & .& & & & ., ng?y& & ..th?ng& & nm& ..?TH?NG B?OV? vi?c ch?p nh?n/kh?ng ch?p nh?n s? d?ng h?a ?n i?n t?K?nh g?i: (H? t?n ng??i n?p thu?:& .)(M? s? thu? c?a NNT:....)Sau khi xem x?t t? khai ng k?/thay ?i th?ng tin s? d?ng h?a ?n i?n t? ng?y..../..../20..C? quan thu? th?ng b?o (ch?p nh?n/kh?ng ch?p nh?n) ? ngh? s? d?ng h?a ?n i?n t? c?a ?n v?.(Trong tr??ng h?p ch?p nh?n cho ph?p ng??i n?p thu? s? d?ng h?a ?n i?n t? th? ghi: T?i kho?n ? ??c g?i ?n h?p th? i?n t? c?a ng??i n?p thu?/i?n tho?i li?n h?, ? ngh? ng??i n?p thu? th?c hi?n khai b?o c?c th?ng tin li?n quan theo n?i dung h??ng d?n c?a c? quan thu? t?i th? i?n t? n?y).(Trong tr??ng h?p kh?ng ch?p nh?n cho ph?p doanh nghi?p s? d?ng h?a ?n i?n t? th? ghi: C? quan thu? kh?ng ch?p nh?n ng??i n?p thu? s? d?ng h?a ?n i?n t?). L? do: (L? do kh?ng ch?p nh?n).(Trong tr??ng h?p ?y th?c qua t? ch?c cung c?p d?ch v? h?a ?n i?n t? th? c? quan thu? th?ng b?o ng??i n?p thu? ng k? giao d?ch s? d?ng h?a ?n i?n t? mi?n ph? qua t? ch?c cung c?p d?ch v? h?a ?n i?n t?). (T?n, ?a ch? ng k?).C? quan thu? th?ng b?o ? ng??i n?p thu? bi?t, th?c hi?n./.??TH? TR??NG C? QUAN THU? RA TH?NG B?O (Ch? k? s? c?a Th? tr??ng c? quan thu?)?M?u s? 03C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?T? KHAID? LI?U H?A ?N, CH?NG T? H?NG H?A, D?CH V? B?N RA[01] K? t?nh thu?: th?ng& & ..nm& & . ho?c qu? & & nm....[02] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & [03]M? s? thu???????????????[04] T?n ?i l? thu? (n?u c?):& & & & & & & & & & & & & & & & & & & & & & & & & & ...[05]M? s? thu????????????????n v? ti?n: ?ng Vi?t NamSTTH?a ?n, ch?ng t? b?n raH?a ?n, ch?ng t? b?n raT?n ng??i muaM? s? thu? ng??i muaDoanh thu ch?a c? thu? GTGTThu? GTGTGhi ch?K? hi?u m?u h?a ?n, k? hi?u h?a ?nNg?y, th?ng, nm l?p h?a ?n(1)(2)(3)(4)(5)(6)(7)(8)1. H?ng h?a, d?ch v? kh?ng ch?u thu? gi? tr? gia tng (GTGT):1. H?ng h?a, d?ch v? kh?ng ch?u thu? gi? tr? gia tng (GTGT):1. H?ng h?a, d?ch v? kh?ng ch?u thu? gi? tr? gia tng (GTGT):1. H?ng h?a, d?ch v? kh?ng ch?u thu? gi? tr? gia tng (GTGT):1. H?ng h?a, d?ch v? kh?ng ch?u thu? gi? tr? gia tng (GTGT):???????????T?ng???????2. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 0%:2. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 0%:2. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 0%:2. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 0%:????????????T?ng???????3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:3. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 5%:????????T?ng???????4. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 10%:4. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 10%:4. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 10%:4. H?ng h?a, d?ch v? ch?u thu? su?t thu? GTGT 10%:????????????T?ng???????T?ng doanh thu h?ng h?a, d?ch v? b?n ra ch?u thu? GTGT (*): & & & & & & & & ..T?ng s? thu? GTGT c?a h?ng h?a, d?ch v? b?n ra (**): & & & & & & & & & & & & T?i cam oan s? li?u khai tr?n l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? nh?ng s? li?u ? khai./.??& & , ng?y& & .. th?ng& .. nm& .. NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (Ch? k? s?, ch? k? i?n t? c?a ng??i n?p thu?)Ghi ch?:(*) T?ng doanh thu h?ng h?a, d?ch v? b?n ra ch?u thu? GTGT l? t?ng c?ng s? li?u t?i c?t 6 c?a d?ng t?ng c?a c?c ch? ti?u 2, 3, 4.(**) T?ng s? thu? GTGT c?a h?ng h?a, d?ch v? b?n ra l? t?ng c?ng s? li?u t?i c?t 7 c?a d?ng t?ng c?ng c?a c?c ch? ti?u 2, 3, 4.?M?u s? 04C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?TH?NG B?O H?Y H?A ?N I?N T?K?nh g?i: (C? quan thu?)T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..Ng??i n?p thu? th?ng b?o v? vi?c h?y/gi?i tr?nh h?a ?n i?n t? do sai s?t nh? sau:STTM?u s?K? hi?u h?a ?n i?n t?S? h?a ?n i?n t?Ng?y l?p h?a ?nLo?i ?p d?ng h?a ?n i?n t?H?y/gi?i tr?nhL? do12345678??????????????????????????& & , ng?y& & .. th?ng& .. nm& .. NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (Ch? k? s?, ch? k? i?n t? c?a ng??i n?p thu?)?M?u s? 05T?N C? QUAN THU? C?P TR?N T?N C? QUAN THU? RA TH?NG B?O -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & & ./TB-& & & .& & & & ., ng?y& & ..th?ng& & nm& ..?TH?NG B?O V? H?A ?N I?N T? C?N R? SO?TT?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch? li?n h?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ...C? quan thu? th?ng b?o v? vi?c h?a ?n i?n t? c?a ?n v? c?n r? so?t nh? sau:STTM?u s?K? hi?u h?a ?n i?n t?S? h?a ?n i?n t?Ng?y l?p h?a ?n i?n t?Lo?i ?p d?ng h?a ?n i?n t?L? do c?n r? so?t1234567?????????????????????Trong th?i gian 02 ng?y k? t? ng?y nh?n ??c th?ng b?o c?a c? quan thu?, ?n v? th?c hi?n th?ng b?o v?i c? quan thu?.??TH? TR??NG C? QUAN THU? RA TH?NG B?O (Ch? k? s? c?a Th? tr??ng c? quan thu?)?M?u s? 06C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?? NGH? C?P H?A ?N I?N T? C? M? C?A C? QUAN THU?(Theo t?ng l?n ph?t sinh)K?nh g?i:& & & & & & & & & & & & & & & & & & & & I. T? CH?C, C? NH?N ? NGH? C?P L? H?A ?N:1. T?n t? ch?c, c? nh?n:2. ?a ch? li?n h?: ......................................................................................................... ?a ch? th? i?n t?: ...................................................................................................... i?n tho?i li?n h?: ........................................................................................................ 3. S? Quy?t ?nh th?nh l?p t? ch?c (n?u c?):C?p ng?y: & & & & & & & & & & & & & & & & & & C? quan c?p & & & & & & & & & & 4. M? s? thu? (n?u c?): 5. T?n ng??i nh?n h?a ?n (Tr??ng h?p l? c? nh?n th? t?n ng??i nh?n h?a ?n l? c? nh?n ? ngh? c?p h?a ?n): ?????????? 6. S? CMND ng??i i nh?n h?a ?n: ........................................................................... Ng?y c?p: & & & & & & & ..................... N?i c?p: & & & & & & & & & & & & & & & & & II. DOANH THU PH?T SINH T? HO?T ?NG B?N H?NG H?A, CUNG ?NG D?CH V?:- T?n h?ng h?a, d?ch v?: .............................................................................................. - T?n ng??i mua h?ng h?a, d?ch v?: ............................................................................. - ?a ch? ng??i mua h?ng h?a, d?ch v?: ........................................................................ - M? s? thu? ng??i mua h?ng h?a, d?ch v?: .................................................................. - S?, ng?y h?p ?ng mua b?n h?ng h?a, d?ch v? (n?u c?): ............................................ - Doanh thu ph?t sinh: ................................................................................................. Ch?ng t?i xin cam k?t:- C?c k? khai tr?n l? ho?n to?n ?ng s? th?t, n?u khai sai ho?c kh?ng ?y ? th? c? quan thu? c? quy?n t? ch?i c?p h?a ?n.- Qu?n l? h?a ?n do c? quan Thu? ph?t h?nh ?ng quy ?nh c?a Nh? n??c. N?u vi ph?m ch?ng t?i xin ho?n to?n ch?u tr?ch nhi?m tr??c ph?p lu?t./.??& & & , ng?y & & & th?ng& & .nm& & NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (Ch? k? s?, ch? k? i?n t? c?a ng??i n?p thu?)?M?u s? 07T?N C? QUAN THU? C?P TR?N T?N C? QUAN THU? RA TH?NG B?O -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & & ./TB-& & & .& & & & ., ng?y& & ..th?ng& & nm& ..?TH?NG B?OV? vi?c h?t th?i gian s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? qua c?ng th?ng tin i?n t? T?ng c?c Thu?/qua ?y th?c t? ch?c cung c?p d?ch v? v? h?a ?n i?n t?; kh?ng thu?c tr??ng h?p s? d?ng h?a ?n i?n t? kh?ng c? m? c?a c? quan thu?K?nh g?i : (H? t?n ng??i n?p thu?:& .) (M? s? thu?:....)Sau khi r? so?t i?u ki?n th?c hi?n, C? quan thu? th?ng b?o ng??i n?p thu? k? t? ng?y....th?ng....nm 201.... 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