{"id":50917,"date":"2022-06-08T11:11:48","date_gmt":"2022-06-08T04:11:48","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=50917"},"modified":"2023-05-31T08:53:21","modified_gmt":"2023-05-31T01:53:21","slug":"thong-tu-68-2019-tt-btc","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/50917\/thong-tu-68-2019-tt-btc\/","title":{"rendered":"Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5"},"content":{"rendered":"

Ng\u00e0y 30\/09\/2019, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 68\/2019<\/a>\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/09\/2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. Sau \u0111\u00e2y, m\u1eddi Doanh nghi\u1ec7p c\u00f9ng MISA AMIS<\/a> t\u00ecm hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh \u0111\u00e1ng ch\u00fa \u00fd trong Th\u00f4ng t\u01b0 n\u00e0y.<\/strong><\/p>\n

I. Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/09\/2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n
S\u1ed1, k\u00fd hi\u1ec7u<\/strong><\/td>\n68\/2019\/TT-BCT<\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh<\/strong><\/td>\n30-09-2019<\/td>\n<\/tr>\n
Ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c<\/strong><\/td>\n14-11-2019<\/td>\n<\/tr>\n
Lo\u1ea1i v\u0103n b\u1ea3n<\/strong><\/td>\nTh\u00f4ng t\u01b0<\/td>\n<\/tr>\n
C\u01a1 quan ban h\u00e0nh<\/strong><\/td>\nB\u1ed9 T\u00e0i ch\u00ednh<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi k\u00fd<\/strong><\/td>\nTr\u1ea7n Xu\u00e2n H\u00e0<\/td>\n<\/tr>\n
Tr\u00edch y\u1ebfu<\/strong><\/td>\nTh\u00f4ng t\u01b0 quy \u0111\u1ecbnh v\u1ec1 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/09\/2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\n<\/tr>\n
T\u1ea3i th\u00f4ng t\u01b0<\/strong><\/td>\nT\u1ea2I V\u1ec0<\/a><\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 c\u00e1c Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 c\u00e1c Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt k\u1ebf to\u00e1n ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed<\/a> ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/em><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt c\u00f4ng ngh\u1ec7 th\u00f4ng tin ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2006;<\/em><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/em><\/p>\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 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n

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

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/em><\/p>\n

Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 9 n\u0103m 2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP) bao g\u1ed3m: n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, x\u00e2y d\u1ef1ng qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

– T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m, Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt d\u1ea7u kh\u00ed v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c: C\u00f4ng ty c\u1ed5 ph\u1ea7n; c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n; c\u00f4ng ty h\u1ee3p danh; doanh nghi\u1ec7p t\u01b0 nh\u00e2n; \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3; T\u1ed5 ch\u1ee9c kh\u00e1c; H\u1ed9, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

– T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: T\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadn, truy\u1ec1n, l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

– C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, \u0111\u0103ng k\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.<\/p>\n

II. C\u00e1c n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd trong Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/09\/2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/h2>\n

\"th\u00f4ng<\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC ngo\u00e0i vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n\u00a0m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00f2n b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 14\/11\/2019<\/strong><\/h3>\n

Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2019. T\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 31\/10\/2020, c\u00e1c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh sau \u0111\u00e2y v\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC ng\u00e0y 14 th\u00e1ng 03 n\u0103m 2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1 191\/2010\/TT-BTC ng\u00e0y 01 th\u00e1ng 12 n\u0103m 2010 h\u01b0\u1edbng d\u1eabn vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1eadn t\u1ea3i;<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/p>\n

– Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 526\/Q\u0110-BTC ng\u00e0y 16 th\u00e1ng 4 n\u0103m 2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c m\u1edf r\u1ed9ng ph\u1ea1m vi th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

– Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2660\/Q\u0110-BTC ng\u00e0y 14 th\u00e1ng 12 n\u0103m 2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2015;<\/p>\n

– Th\u00f4ng t\u01b0 s\u1ed1 37\/2017\/TT-BTC ng\u00e0y 27 th\u00e1ng 4 n\u0103m 2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25 th\u00e1ng 8 n\u0103m 2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh).<\/p>\n

\u0110\u1ed3ng th\u1eddi, T\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

T\u1eeb ng\u00e0y 01 th\u00e1ng 11 n\u0103m 2020, c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung chi ti\u1ebft c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n

So v\u1edbi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh chi ti\u1ebft h\u01a1n v\u1ec1 y\u00eau c\u1ea7u n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u00e1c Doanh nghi\u1ec7p d\u1ec5 d\u00e0ng tu\u00e2n th\u1ee7, th\u1ef1c hi\u1ec7n theo.<\/p>\n

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1, \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 s\u1ed1 68, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/p>\n

– T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n.<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf).<\/p>\n

– T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

– Ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a hai b\u00ean b\u00e1n v\u00e0 mua.<\/p>\n

– Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

– M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

– Ph\u00ed v\u00e0 l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3).<\/p>\n

Ngo\u00e0i ra, t\u1ea1i \u0110i\u1ec1u 3 n\u00e0y B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng quy \u0111\u1ecbnh r\u1ea5t r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft c\u00e1c y\u00eau c\u1ea7u v\u1ec1 ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 v\u00e0 \u0111\u1ed3ng ti\u1ec1n th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; c\u00e1c n\u1ed9i dung kh\u00e1c tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung<\/strong><\/h3>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC c\u0169ng \u0111\u00e3 quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung nh\u01b0 sau:<\/p>\n

a) Tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 c\u01a1 s\u1edf kinh doanh v\u00e0 ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n l\u1eadp th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd s\u1ed1, k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.<\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng t\u1ea1i si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i m\u00e0 ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua.<\/p>\n

c) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua; ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh theo quy \u0111\u1ecbnh v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 tra c\u1ee9u khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/p>\n

d) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, th\u1ebb th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi b\u00e1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3), ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua (t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf), ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p tem, v\u00e9, th\u1ebb \u0111i\u1ec7n t\u1eed c\u00f3 s\u1eb5n m\u1ec7nh gi\u00e1 th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed ng\u01b0\u1eddi b\u00e1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng th\u00ec ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1 nh\u00e2n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng ho\u1eb7c \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh giao cho t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng.<\/p>\n

e) \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t; ho\u1ea1t \u0111\u1ed9ng x\u00e2y nh\u00e0 \u0111\u1ec3 b\u00e1n c\u00f3 thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 theo h\u1ee3p \u0111\u1ed3ng th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/p>\n

g) \u0110\u1ed1i v\u1edbi Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed th\u00ec tr\u00ean Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ec3 hi\u1ec7n c\u00e1c ti\u00eau th\u1ee9c ng\u01b0\u1eddi mua m\u00e0 th\u1ec3 hi\u1ec7n t\u00ean ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, \u0111\u1ecba ch\u1ec9 kho xu\u1ea5t h\u00e0ng, \u0111\u1ecba ch\u1ec9 kho nh\u1eadp h\u00e0ng; kh\u00f4ng th\u1ec3 hi\u1ec7n ti\u1ec1n thu\u1ebf, thu\u1ebf su\u1ea5t, t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/p>\n

h) H\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng cho thanh to\u00e1n Interline gi\u1eefa c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau: k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n, t\u00ean \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1.<\/p>\n

4. Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n

\"th\u00f4ng<\/p>\n

\u0110\u1ed1i v\u1edbi th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 trong Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC nh\u01b0 sau:<\/p>\n

1. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP.<\/p>\n

2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/p>\n

a) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 b\u1ea3y (7) ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 tr\u00ean \u0111\u1ed3ng h\u1ed3 ho\u1eb7c ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc \u0111\u1ed1i v\u1edbi vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin. K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u1edbi ng\u01b0\u1eddi mua.<\/p>\n

b) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

c) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng:<\/p>\n

c.1) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: C\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

c.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

d) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t qua website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 n\u0103m (5) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ch\u1ee9ng t\u1eeb d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng xu\u1ea5t ra tr\u00ean h\u1ec7 th\u1ed1ng website v\u00e0 h\u1ec7 th\u1ed1ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed.<\/p>\n

3. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u th\u00f4, condensate v\u00e0 kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4, condensate, kh\u00ed thi\u00ean nhi\u00ean, d\u1ea7u kh\u00ed ch\u1ebf bi\u1ebfn c\u0103n c\u1ee9 quy \u0111\u1ecbnh kho\u1ea3n 1, kho\u1ea3n 3 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

5. Quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/h3>\n

\u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng quy \u0111\u1ecbnh r\u1ea5t quan tr\u1ecdng m\u00e0 Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 kh\u00f4ng l\u01b0u \u00fd trong Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC. Theo \u0111\u00f3, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

a) V\u1ec1 ch\u1ee7 th\u1ec3: C\u00f3 kinh nghi\u1ec7m trong vi\u1ec7c x\u00e2y d\u1ef1ng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 gi\u1ea3i ph\u00e1p trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u1ee5 th\u1ec3:<\/p>\n

– C\u00f3 t\u1ed1i thi\u1ec3u 05 n\u0103m ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/p>\n

– \u0110\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin cho t\u1ed1i thi\u1ec3u 10 t\u1ed5 ch\u1ee9c.<\/p>\n

– \u0110\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c chi nh\u00e1nh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c v\u1edbi nhau.<\/p>\n

b) V\u1ec1 t\u00e0i ch\u00ednh: C\u00f3 cam k\u1ebft b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng h\u1ee3p ph\u00e1p t\u1ea1i Vi\u1ec7t Nam v\u1edbi gi\u00e1 tr\u1ecb tr\u00ean 5 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c r\u1ee7i ro v\u00e0 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

c) V\u1ec1 nh\u00e2n s\u1ef1:<\/p>\n

– C\u00f3 t\u1ed1i thi\u1ec3u 20 nh\u00e2n vi\u00ean k\u1ef9 thu\u1eadt tr\u00ecnh \u0111\u1ed9 \u0111\u1ea1i h\u1ecdc chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, trong \u0111\u00f3 c\u00f3 nh\u00e2n vi\u00ean c\u00f3 kinh nghi\u1ec7m th\u1ef1c ti\u1ec5n v\u1ec1 qu\u1ea3n tr\u1ecb m\u1ea1ng, qu\u1ea3n tr\u1ecb c\u01a1 s\u1edf d\u1eef li\u1ec7u.<\/p>\n

– C\u00f3 nh\u00e2n vi\u00ean k\u1ef9 thu\u1eadt th\u01b0\u1eddng xuy\u00ean theo d\u00f5i, ki\u1ec3m tra 24h trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh c\u1ee7a h\u1ec7 th\u1ed1ng trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

d) V\u1ec1 k\u1ef9 thu\u1eadt:<\/p>\n

– C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb, k\u1ef9 thu\u1eadt, quy tr\u00ecnh sao l\u01b0u d\u1eef li\u1ec7u t\u1ea1i trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c d, kho\u1ea3n 1 \u0110i\u1ec1u 32 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP.<\/p>\n

– C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb, k\u1ef9 thu\u1eadt d\u1ef1 ph\u00f2ng \u0111\u1eb7t t\u1ea1i trung t\u00e2m d\u1ef1 ph\u00f2ng c\u00e1ch xa trung t\u00e2m d\u1eef li\u1ec7u ch\u00ednh t\u1ed1i thi\u1ec3u 20km s\u1eb5n s\u00e0ng ho\u1ea1t \u0111\u1ed9ng khi h\u1ec7 th\u1ed1ng ch\u00ednh g\u1eb7p s\u1ef1 c\u1ed1.<\/p>\n

– K\u1ebft n\u1ed1i trao \u0111\u1ed5i d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u:<\/p>\n

    \n
  • K\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf th\u00f4ng qua k\u00eanh thu\u00ea ri\u00eang ho\u1eb7c k\u00eanh MPLS VPN Layer 3, g\u1ed3m 1 k\u00eanh truy\u1ec1n ch\u00ednh v\u00e0 2 k\u00eanh truy\u1ec1n d\u1ef1 ph\u00f2ng. M\u1ed7i k\u00eanh truy\u1ec1n c\u00f3 b\u0103ng th\u00f4ng t\u1ed1i thi\u1ec3u 10 Mbps.<\/li>\n
  • S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 Web (Web Service) ho\u1eb7c Message Queue (MQ) c\u00f3 m\u00e3 h\u00f3a l\u00e0m ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ec3 k\u1ebft n\u1ed1i.<\/li>\n
  • S\u1eed d\u1ee5ng giao th\u1ee9c SOAP \u0111\u1ec3 \u0111\u00f3ng g\u00f3i v\u00e0 truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u<\/li>\n<\/ul>\n

    \u0110\u1ed3ng th\u1eddi, h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 truy\u1ec1n, nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

    Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft m\u00e0 Doanh nghi\u1ec7p c\u1ea7n bi\u1ebft v\u1ec1 Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/09\/2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu g\u1eb7p ph\u1ea3i v\u01b0\u1edbng m\u1eafc, Doanh nghi\u1ec7p c\u1ea7n 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
    \"Lu\u1eadt<\/td>\n\n

    C\u00e1c th\u00f4ng tin trong b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c tham kh\u1ea3o t\u1eeb Lu\u1eadt s\u01b0 Nguy\u1ec5n Xu\u00e2n Nh\u1ea5t.<\/p>\n

    T\u00f4i l\u00e0 lu\u1eadt s\u01b0 Nguy\u1ec5n Xu\u00e2n Nh\u1ea5t. T\u00f4i t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh lu\u1eadt t\u1ed5ng h\u1ee3p v\u00e0 c\u00f3 h\u01a1n 5 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n cho c\u00e1c doanh nghi\u1ec7p v\u1ec1 l\u0129nh v\u1ef1c lu\u1eadt d\u00e2n s\u1ef1, lu\u1eadt lao \u0111\u1ed9ng, lu\u1eadt kinh t\u1ebf.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    L\u01b0u \u00fd: Nh\u1eefng th\u00f4ng tin tr\u00ean \u0111\u00e2y ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o v\u00e0 kh\u00f4ng th\u1ec3 thay th\u1ebf \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn chuy\u00ean gia. B\u1ea1n \u0111\u1ecdc v\u1eabn c\u1ea7n tham kh\u1ea3o chuy\u00ean gia \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn t\u01b0 v\u1ea5n ch\u00ednh x\u00e1c nh\u1ea5t khi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh.<\/span><\/em><\/p>\n

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    Ng\u00e0y 30\/09\/2019, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/09\/2019 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5. Sau \u0111\u00e2y, m\u1eddi Doanh nghi\u1ec7p c\u00f9ng MISA AMIS t\u00ecm hi\u1ec3u c\u00e1c […]<\/p>\n

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