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T?i ch?nh quy ?nh nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a c?c V?, Vn ph?ng thu?c T?ng c?c Thu?;Cn c? Quy?t ?nh s? 1836/Q-BTC ng?y 08/10/2018 c?a B? tr??ng B? T?i ch?nh quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a C?c Thu? tr?c thu?c T?ng c?c Thu?;Cn c? Quy?t ?nh s? 110/Q-BTC ng?y 14/01/2019 c?a B? tr??ng B? T?i ch?nh quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a Chi c?c Thu? qu?n, huy?n, th? x?, th?nh ph? v? Chi c?c Thu? khu v?c tr?c thu?c C?c Thu? t?nh, th?nh ph?;Cn c? Quy?t ?nh s? 812/Q-BTC ng?y 14/04/2021 c?a B? tr??ng B? T?i ch?nh v? vi?c s?a ?i, b? sung m?t s? i?u c?a Quy?t ?nh s? 110/Q-BTC ng?y 14/01/2019 c?a B? tr??ng B? T?i ch?nh quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a Chi c?c Thu? qu?n, huy?n, th? x?, th?nh ph? v? Chi c?c Thu? khu v?c tr?c thu?c C?c Thu? t?nh, th?nh ph?;Cn c? Quy?t ?nh s? 211/Q-TCT ng?y 12/03/2019 c?a T?ng c?c tr??ng T?ng c?c Thu? v? vi?c quy ?nh ch?c nng, nhi?m v?, quy?n h?n c?a c?c Ph?ng v? Vn ph?ng thu?c C?c Thu?;Cn c? Quy?t ?nh s? 245/Q-TCT ng?y 25/03/2019 c?a T?ng c?c tr??ng T?ng c?c Thu? v? vi?c quy ?nh ch?c nng, nhi?m v? c?a c?c ?i thu?c Chi c?c Thu?;Theo ? ngh? c?a V? tr??ng V? Tuy?n truy?n v? H? tr? ng??i n?p thu?.QUY?T ?NH:i?u 1. Ban h?nh k?m theo Quy?t ?nh n?y Quy tr?nh qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?.i?u 2. Quy?t ?nh n?y c? hi?u l?c thi h?nh k? t? ng?y k?. Th? tr??ng c?c V? v? ?n v? thu?c T?ng c?c Thu?; C?c tr??ng C?c Thu? t?nh, th?nh ph? tr?c thu?c Trung ??ng; Chi c?c tr??ng Chi c?c Thu? khu v?c, qu?n, huy?n, th? x?, th?nh ph? tr?c thu?c C?c Thu? c?c t?nh v? th?nh ph? ch?u tr?ch nhi?m thi h?nh Quy?t ?nh n?y./.? N?i nh?n: - Nh? i?u 2; - L?nh ?o T?ng c?c Thu?; - L?u: VT, TTHT (3b).T?NG C?C TR??NG Cao Anh Tu?n?QUY TR?NHQU?N L? H?NH NGH? D?CH V? L?M TH? T?C V? THU? (K?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22 th?ng 9 nm 2022 c?a T?ng c?c Thu?).Ph?n IQUY ?NH CHUNGI. M?C ?CH1. Quy tr?nh qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu? nh?m quy ?nh r? nhi?m v?, c?c n?i dung v? tr?nh t? c?c c?ng vi?c c?a c? quan thu? v? c?c t? ch?c c? li?n quan trong vi?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?, bao g?m: qu?n l? vi?c c?p, thu h?i ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?, qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?, qu?n l? h?nh ngh? c?a nh?n vi?n ?i l? thu? v? qu?n l? vi?c t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? theo quy ?nh c?a Lu?t Qu?n l? thu? v? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh h??ng d?n h?nh ngh? d?ch v? l?m th? t?c v? thu?.2. ?m b?o c?ng ch?c thu?, c? quan thu? th?c thi ?ng nhi?m v?, quy?n h?n theo quy ?nh trong vi?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?.II. PH?M VI ?P D?NGQuy tr?nh n?y ?p d?ng cho c? quan thu? c?c c?p: T?ng c?c Thu?, C?c Thu? c?c t?nh th?nh ph? tr?c thu?c Trung ??ng, Chi c?c Thu?, Chi c?c Thu? khu v?c ? qu?n l? vi?c c?p, thu h?i ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?, qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?, qu?n l? h?nh ngh? c?a nh?n vi?n ?i l? thu? v? qu?n l? vi?c t? ch?c c?p nh?t ki?n th?c.M?t s? b??c trong quy tr?nh ??c x? l? t? ?ng tr?n h? th?ng ?ng d?ng c?ng ngh? th?ng tin d??i s? r? so?t, ki?m so?t c?a b? ph?n nghi?p v? theo ch?c nng, nhi?m v? ? ??c quy ?nh c? th? cho t?ng b? ph?n.Quy tr?nh n?y bao g?m c?c ti?u quy tr?nh sau ?y:1. Quy tr?nh c?p, thu h?i ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?.2. Quy tr?nh qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?, qu?n l? h?nh ngh? c?a nh?n vi?n ?i l? thu?.3. Quy tr?nh qu?n l? t? ch?c c?p nh?t ki?n th?c.III. GI?I TH?CH T? NG?1. C?c ch? vi?t t?t trong quy tr?nh- NNT: Ng??i n?p thu?.- CMND/CCCD: Ch?ng minh nh?n d?n/Cn c??c c?ng d?n- MST: M? s? thu?.- CQT: C? quan thu?.- DN: Doanh nghi?p ? ngh? c?p GXN.- C?ng TTT: C?ng th?ng tin i?n t? c?a T?ng c?c Thu? theo quy ?nh t?i kho?n 9 i?u 3 Th?ng t? s? 19/2021/TT-BTC ng?y 18/03/2021 c?a B? T?i ch?nh h??ng d?n giao d?ch i?n t? trong l)nh v?c thu?.- LT: ?i l? thu?.- CCHN: Ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?.- GXN: Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? do C?c Thu? c?p cho LT.- Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKT: Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? m?u s? 03/CNKT ban h?nh k?m theo Quy ch? 811.- Q ?nh ch?: Quy?t ?nh ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? theo m?u 2.11 ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC.- Q thu h?i GXN: Quy?t ?nh thu h?i gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? theo m?u 2.12 ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC.- ?n v? t? ch?c CNKT: ?n v? ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu?, bao g?m: C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng; Tr??ng Nghi?p v? Thu?; Tr??ng b?i d??ng c?n b? T?i ch?nh; C?c ?n v? ?o t?o, t? ch?c x? h?i ngh? nghi?p v? ?i l? thu? ??c T?ng c?c Thu? c?p Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu?.- Lu?t qu?n l? thu?: Lu?t qu?n l? thu? s? 38/2019/QH14 ng?y 13/6/2019.- Th?ng t? s? 10/2021/TT-BTC: Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh h??ng d?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?.- Th?ng t? s? 19/2021/TT-BTC: Th?ng t? s? 19/2021/TT-BTC ng?y 18/03/2021 c?a B? T?i ch?nh h??ng d?n giao d?ch i?n t? trong l)nh v?c thu?.- Quy ch? 811: Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11/6/2021 c?a T?ng c?c Thu?.2. C?c b? ph?n tham gia th?c hi?n quy tr?nh- B? ph?n qu?n l? LT bao g?m:+ B? ph?n qu?n l? LT t?i T?ng c?c Thu? l? V? TTHT, ch?u tr?ch nhi?m ti?p nh?n, x? l? h? s? c?p, thu h?i CCHN; ti?p nh?n, x? l? h? s? li?n quan ?n vi?c t? ch?c c?p nh?t ki?n th?c; x? l? d? li?u, b?o c?o c?p nh?p ki?n th?c; ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c.+ B? ph?n qu?n l? LT t?i C?c Thu? l? Ph?ng TTHT, ch?u tr?ch nhi?m ti?p nh?n, x? l? h? s? ? ngh? c?p GXN, qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT, qu?n l? h?nh ngh? c?a nh?n vi?n LT.- B? ph?n Tin h?c: C?c CNTT thu?c T?ng c?c Thu?, Ph?ng Tin h?c thu?c C?c Thu?.- H?i ?ng thi: H?i ?ng thi c?p Ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? do T?ng c?c Thu? th?nh l?p theo quy ?nh t?i Th?ng t? 10/2021/TT-BTC.- Tr??ng Nghi?p v? Thu? thu?c T?ng c?c Thu?.- B? ph?n h?nh ch?nh - vn th? (B? ph?n HCVT): B? ph?n HCVT c?a T?ng c?c Thu? thu?c Vn Ph?ng T?ng c?c Thu?, B? ph?n HCVT c?a C?c Thu? thu?c Vn ph?ng C?c Thu?.- B? ph?n Thanh tra ki?m tra (B? ph?n TTKT): C?c Thanh tra - Ki?m tra thu?, V?, Ph?ng, ?i ??c giao ch?c nng, nhi?m v? ki?m tra thu? thu?c c? quan thu? c?c c?p.- B? ph?n  m?t c?a : B? ph?n tr?c ti?p ti?p nh?n h? s? c?a ng??i n?p thu? g?i ?n c? quan thu? v? tr? k?t qu? x? l? c?a c? quan thu? cho ng??i n?p thu? theo c? ch?  m?t c?a .3. M?t s? thu?t ng? trong quy tr?nh- Ph?n h? theo d?i nh?n, tr? h? s? thu? (Ph?n h? QHS) l? ?ng d?ng c?ng ngh? th?ng tin theo d?i vi?c nh?n h? s? c?a NNT v? tr? k?t qu? cho NNT c?a c? quan thu? ho?c ph?n h? theo d?i nh?n, tr? h? s? c?a NNT tr?n ?ng d?ng TMS.- Ph?n h? x? l? t? khai (XLTK) l? ?ng d?ng CNTT thu?c H? th?ng ?ng d?ng qu?n l? thu? t?p trung (TMS) theo d?i vi?c ti?p nh?n, x? l? HSKT c?a NNT.- Ph?n h? ng k? thu? (Ph?n h? KT) l? ?ng d?ng CNTT thu?c H? th?ng ?ng d?ng qu?n l? thu? t?p trung (TMS) qu?n l? th?ng tin ?nh danh c?a NNT.- ?ng d?ng qu?n l? ?i l? thu? (?DQLLT): l? ?ng d?ng c?a c? quan thu? h? tr? c?ng t?c qu?n l? ho?t ?ng h?nh ngh? d?ch v? l?m th? t?c v? thu?, bao g?m 3 ph?n h?: Ph?n h? qu?n l? CCHN, Ph?n h? qu?n l? LT v? Ph?n h? qu?n l? t? ch?c c?p nh?t ki?n th?c.+ Ph?n h? qu?n l? CCHN l? ?ng d?ng CNTT c?a c? quan thu? theo d?i vi?c c?p nh?t, l?u tr?, x? l? th?ng tin ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? do T?ng c?c Thu? c?p.+ Ph?n h? qu?n l? LT l? ?ng d?ng CNTT c?a c? quan thu? theo d?i vi?c c?p nh?t, l?u tr?, x? l? th?ng tin kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?; th?ng tin h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a nh?n vi?n ?i l? thu?.+ Ph?n h? qu?n l? t? ch?c c?p nh?t ki?n th?c (Ph?n h? qu?n l? CNKT) l? ?ng d?ng CNTT c?a c? quan thu? theo d?i vi?c c?p nh?t, l?u tr?, x? l? th?ng tin v? vi?c c?p nh?t ki?n th?c c?a nh?n vi?n ?i l? thu? v? ng??i ??c c?p ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?.Ph?n IIN?I DUNG QUY TR?NHM?c I. QUY TR?NH C?P, THU H?I CCHNI. QUY ?NH CHUNGQuy tr?nh n?y bao g?m c?c b??c c?ng vi?c ? th?c hi?n nhi?m v? qu?n l? CCHN, bao g?m: c?p, thu h?i CCHN. Quy tr?nh n?y do B? ph?n qu?n l? LT t?i T?ng c?c Thu? ch?u tr?ch nhi?m th?c hi?n v?i c?c c?ng vi?c: ti?p nh?n, x? l?, qu?n l?, l?u tr? h? s? c?p, thu h?i v? i?u ch?nh th?ng tin CCHN ? ?m b?o vi?c gi?i quy?t h? s? c?a ng??i ? ngh? c?p CCHN ??c th?c hi?n ?ng th? t?c, tr?nh t?, th?i gian theo quy ?nh v? c?p nh?t ch?nh x?c, ?y ? th?ng tin, d? li?u v? th?ng tin CCHN v?o c? s? d? li?u c?a ng?nh Thu?.C?c quy tr?nh, quy ch? c? li?n quan g?m:- Quy tr?nh Ti?p nh?n v? gi?i quy?t th? t?c h?nh ch?nh thu? c?a NNT theo c? ch? m?t c?a t?i c? quan thu? ban h?nh k?m theo Quy?t ?nh s? 2351/Q-TCT ng?y 11/12/2015 v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?).- Quy ch? thi c?p ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 1557/Q-TCT ng?y 9/11/2021 c?a T?ng c?c Thu? v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?).II. N?I DUNG QUY TR?NH1. X? l? h? s? c?p CCHN1.1. C?p CCHN cho ng??i thi ?t 02 m?n thi t?i k? thi c?p CCHNB??c 1: Ti?p nh?n danh s?ch th? sinh thi ?t 02 m?n t? H?i ?ng thi- H?i ?ng thi g?i danh s?ch th? sinh thi ?t 02 m?n thi (bao g?m c? m?n thi ?t c?a k? thi tr??c c?n th?i gian b?o l?u) cho T?ng c?c Thu? (V? TTHT), ch?m nh?t trong th?i h?n 03 ng?y l?m vi?c k? t? ng?y ph? duy?t Quy?t ?nh k?t qu? thi/k?t qu? ph?c kh?o. Danh s?ch ph?i ?y ? c?c th?ng tin sau: H? v? t?n, ng?y th?ng nm sinh, s? CMND/CCCD/H? chi?u, i?m thi, i?m thi b?o l?u, s? h? s? d? thi c?a th? sinh.- Ph?n h? qu?n l? CCHN t? ?ng c?p nh?t file d? li?u danh s?ch th? sinh thi ?t 02 m?n thi t? ?ng d?ng qu?n l? k?t qu? thi c?a H?i ?ng thi (Tr??ng h?p ?ng d?ng kh?ng t? ?ng c?p nh?t th? B? ph?n qu?n l? LT ph?i h?p v?i B? ph?n tin h?c c?p nh?t file d? li?u).- B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n ?i chi?u danh s?ch th? sinh thi ?t 02 m?n thi do H?i ?ng thi g?i v?i d? li?u tr?n ?ng d?ng, n?u d? li?u c? sai s?t th? ? ngh? H?i ?ng thi i?u ch?nh.B??c 2: Tr?nh T?ng c?c c?p CCHNCn c? danh s?ch th? sinh thi ?t 02 m?n thi, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:- In ph?i CCHN t? Ph?n h? qu?n l? CCHN. Ph?n h? s? t? ?ng sinh s? CCHN bao g?m 10 ch? s?, theo nguy?n t?c 4 ch? s? ?u l? nm c?p CCHN, 6 ch? s? ti?p theo l? s? th? t? ??c s?p x?p t? nh? ?n l?n.- D? th?o T? tr?nh, danh s?ch ng??i ??c c?p CCHN tr?nh L?nh ?o T?ng c?c ph? duy?t danh s?ch v? k? CCHN.- Chuy?n CCHN cho B? ph?n HCVT ? th?c hi?n ?ng d?u cho CCHN.Th?i gian th?c hi?n ch?m nh?t 07 ng?y l?m vi?c k? t? ng?y ti?p nh?n danh s?ch th? sinh thi ?t 02 m?n thi t? H?i ?ng thi.B??c 3: C?p nh?t, c?ng khai th?ng tin- B? ph?n qu?n l? LT t?i T?ng c?c Thu? c?p nh?t th?ng tin CCHN ? ??c c?p v?o Ph?n h? qu?n l? CCHN ? t? ?ng c?ng khai tr?n C?ng TTT. Th?i gian th?c hi?n c?ng khai ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y c?p CCHN.- Ph?n h? qu?n l? CCHN t? ?ng g?i Th?ng b?o v? vi?c c?p CCHN d?ch v? l?m th? t?c v? thu? m?u s? 01a/QTR-LT ban h?nh k?m theo Quy tr?nh n?y ?n ?a ch? th? i?n t? c?a ng??i ??c c?p CCHN.1.2. C?p CCHN cho ng??i ??c mi?n m?n thiB??c 1: Ti?p nh?n, x? l? h? s?Khi ti?p nh?n h? s? c?a ng??i ? ngh? c?p CCHN, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:- Nh?p th?ng tin v?o Ph?n h? qu?n l? CCHN.- Ki?m tra h? s?, i?u ki?n mi?n m?n thi. Ph?n h? qu?n l? CCHN t? ?ng h? tr? ?i chi?u v?i d? li?u i?m thi trong Ph?n h? qu?n l? CCHN (?i v?i tr??ng h?p c? m?n thi b?o l?u).+ Tr??ng h?p h? s? c?n b? sung, gi?i tr?nh: D? th?o Th?ng b?o v? vi?c gi?i tr?nh, b? sung th?ng tin t?i li?u m?u s? 02/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, tr?nh l?nh ?o V? TTHT k? v? g?i Th?ng b?o cho ng??i ? ngh? c?p CCHN. Th?i gian th?c hi?n ch?m nh?t 02 ng?y l?m vi?c k? t? ng?y nh?n ??c h? s?.+ Tr??ng h?p h? s? ? i?u ki?n (bao g?m c? tr??ng h?p ? h? s? sau khi b? sung, gi?i tr?nh): Th?c hi?n c?p nh?t th?ng tin v?o Ph?n h? qu?n l? CCHN, ghi ? ki?n ? xu?t v?o Phi?u x? l? h? s? xin c?p CCHN d?ch v? l?m th? t?c v? thu? m?u s? 03/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, tr?nh L?nh ?o V? TTHT, in Phi?u x? l? h? s?, in ph?i CCHN tr?nh L?nh ?o T?ng c?c k? CCHN.+ Tr??ng h?p h? s? kh?ng ? i?u ki?n (bao g?m c? tr??ng h?p kh?ng nh?n ??c h? s? gi?i tr?nh, b? sung): D? th?o T? tr?nh v? Th?ng b?o v? vi?c kh?ng ? i?u ki?n c?p CCHN m?u s? 01b/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, trong ? n?u r? l? do kh?ng ? i?u ki?n ??c c?p CCHN, tr?nh l?nh ?o T?ng c?c k? ban h?nh Th?ng b?o.Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y nh?n ? h? s? ho?c ng?y h?t th?i h?n tr?n Th?ng b?o ? ngh? gi?i tr?nh, b? sung h? s? ?i v?i tr??ng h?p ng??i ? ngh? c?p CCHN kh?ng gi?i tr?nh, b? sung h? s?.B??c 2: C?p nh?t, c?ng khai th?ng tinTh?c hi?n nh? B??c 3 c?a i?m 1.1 kho?n 1 c?p CCHN cho ng??i thi ?t 02 m?n thi t?i k? thi c?p CCHN.1.3. Tr? CCHN cho ng??i ??c c?p?i v?i tr??ng h?p ng k? nh?n CCHN qua b?u ch?nh c?ng ?ch:- B? ph?n qu?n l? LT t?i T?ng c?c Thu? l?p phi?u b?n giao CCHN k?m theo danh s?ch ?a ch? nh?n CCHN cho B? ph?n HCVT T?ng c?c Thu?, ch?m nh?t 01 ng?y l?m vi?c k? t? ng?y l?nh ?o T?ng c?c k? CCHN.- B? ph?n HCVT T?ng c?c Thu? th?c hi?n giao CCHN cho ?n v? B?u ch?nh c?ng ?ch ? g?i cho ng??i nh?n CCHN, ch?m nh?t 01 ng?y l?m vi?c k? t? ng?y nh?n CCHN t? B? ph?n qu?n l? LT t?i T?ng c?c Thu?.?i v?i tr??ng h?p ng k? nh?n CCHN tr?c ti?p: B? ph?n qu?n l? LT t?i T?ng c?c Thu? ki?m tra c?c gi?y t? c?a ng??i ?n nh?n: CMND/CCCD/H? chi?u (?i v?i ng??i n??c ngo?i); Gi?y ?y quy?n (tr??ng h?p nh?n thay). Tr??ng h?p ? gi?y t? th? ti?n h?nh b?n giao CCHN v? ? ngh? ng??i ?n nh?n CCHN k? v?o s? giao nh?n CCHN ?ng th?i photocopy CMND/CCCD/H? chi?u (?i v?i ng??i n??c ngo?i) c?a ng??i ?n nh?n ? l?u t?i b? ph?n qu?n l? LT.2. X? l? CCHN sai s?t, m?t, h?ng2.1 X? l? sai s?t th?ng tin tr?n CCHN ? c?pTr??ng h?p ph?t hi?n CCHN ? c?p c? sai s?t v? th?ng tin tr?n CCHN (h?, t?n, ng?y th?ng nm sinh ...), B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n ch?nh s?a th?ng tin ?ng v?o Ph?n h? qu?n l? CCHN, in l?i ph?i CCHN, d? th?o T? tr?nh n?u r? n?i dung, l? do sai s?t, tr?nh L?nh ?o T?ng c?c k? l?i CCHN (s? v? ng?y c?p nh? tr?n CCHN ? c?p), ?ng th?i th?c hi?n h?y CCHN c? sai s?t (c?t g?c v? l?u h? s?). Ph?n h? qu?n l? CCHN t? ?ng g?i Th?ng b?o v? vi?c c?p CCHN d?ch v? l?m th? t?c v? thu? m?u s? 01a/QTR-LT ban h?nh k?m theo Quy tr?nh n?y ?n ?a ch? th? i?n t? c?a ng??i ??c c?p CCHN.Th?i gian th?c hi?n ch?m nh?t 10 ng?y l?m vi?c k? t? ng?y ph?t hi?n th?ng tin sai s?t.2.2. X? l? tr??ng h?p CCHN b? m?t, h?ngTr??ng h?p nh?n ??c vn b?n ? ngh? c?a ng??i ? ??c c?p CCHN v? vi?c CCHN ? c?p b? m?t, h?ng, B? ph?n qu?n l? LT t?i T?ng c?c Thu? ki?m tra th?ng tin trong h? s?, ?i chi?u v?i d? li?u CCHN ? c?p trong Ph?n h? qu?n l? CCHN. N?u th?ng tin CCHN ? c?p ch?nh x?c th? th?c hi?n in Gi?y ch?ng nh?n m?u s? 04/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, tr?nh L?nh ?o T?ng c?c k? Gi?y ch?ng nh?n. Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y nh?n vn b?n ? ngh?.3. X? l? c?c tr??ng h?p b? thu h?i CCHNB??c 1: Ph?t hi?n, x? l? th?ng tin vi ph?m, ban h?nh Quy?t ?nh thu h?i CCHNCh?m nh?t 05 ng?y l?m vi?c k? t? ng?y ti?p nh?n h? s? ho?c th?ng tin t? c?c t? ch?c, c? nh?n ph?t hi?n h?nh vi vi ph?m c?a ng??i ??c c?p CCHN thu?c tr??ng h?p quy ?nh t?i i?u 13 Th?ng t? 10/2021/TT-BTC, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:- Tr??ng h?p th?ng tin, h? s? ti?p nh?n ch?a c? ?y ? cn c? x?c ?nh ch?nh x?c h?nh vi vi ph?m: B? ph?n qu?n l? LT t?i T?ng c?c Thu? d? th?o Gi?y m?i v? vi?c gi?i tr?nh h? s? li?n quan ?n ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? m?u s? 05/QTR-LT ban h?nh k?m theo Quy tr?nh n?y.+ Tr??ng h?p ng??i c? CCHN ?n c? quan thu? ? gi?i tr?nh, l?m r? th?ng tin th? th?c hi?n l?p Bi?n b?n l?m vi?c v? vi?c x?c ?nh h?nh vi vi ph?m trong vi?c s? d?ng CCHN d?ch v? l?m th? t?c v? thu? m?u s? 06/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, t?i Bi?n b?n l?m vi?c x?c ?nh v? ghi r? c? hay kh?ng c? h?nh vi vi ph?m, tr??ng h?p c? vi ph?m ghi c? th? h?nh vi vi ph?m.+ Tr??ng h?p ? g?i Gi?y m?i m? ng??i c? CCHN kh?ng ?n c? quan thu? ? l?m vi?c ho?c kh?ng li?n h? ??c v?i ng??i c? CCHN th? th?c hi?n ng t?i th?ng tin ? ngh? ng??i c? CCHN li?n h? v?i B? ph?n qu?n l? LT t?i T?ng c?c Thu? tr?n C?ng TTT. Sau 30 ng?y k? t? ng?y ng t?i th?ng tin tr?n C?ng TTT m? ng??i c? CCHN kh?ng li?n h? v?i c? quan thu? th? B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n thu h?i CCHN theo quy ?nh.- Tr??ng h?p h? s? chuy?n ?n ? c? th?ng tin, t?i li?u, cn c? ? x?c ?nh ch?nh x?c h?nh vi vi ph?m ho?c cn c? v?o bi?n b?n l?m vi?c ? x?c ?nh ??c h?nh vi vi ph?m: Th?c hi?n ki?m tra ?i chi?u th?ng tin, d? th?o T? tr?nh v? Quy?t ?nh thu h?i CCHN d?ch v? l?m th? t?c v? thu? theo m?u 1.5 ph? l?c ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC, tr?nh l?nh ?o T?ng c?c k?, ban h?nh Quy?t ?nh.- Chuy?n Quy?t ?nh thu h?i CCHN cho B? ph?n HCVT T?ng c?c Thu? ? g?i cho ng??i b? thu h?i CCHN ?ng th?i g?i cho LT v? cho C?c Thu? qu?n l? LT ?i v?i tr??ng h?p ng??i c? CCHN b? thu h?i ang l? nh?n vi?n LT.B??c 2: C?p nh?t v? c?ng khai th?ng tinB? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n c?p nh?t th?ng tin v? Quy?t ?nh thu h?i CCHN v?o Ph?n h? qu?n l? CCHN ? h? th?ng t? ?ng c?ng khai tr?n C?ng TTT ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Quy?t ?nh.M?c II. QUY TR?NH QU?N L? HO?T ?NG KINH DOANH D?CH V? L?M TH? T?C V? THU? C?A LT V? QU?N L? H?NH NGH? C?A NH?N VI?N LTI. QUY ?NH CHUNGQuy tr?nh n?y bao g?m c?c b??c c?ng vi?c ? th?c hi?n nhi?m v? qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT v? qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a nh?n vi?n LT.Quy tr?nh n?y do B? ph?n qu?n l? LT t?i C?c Thu? ch?u tr?ch nhi?m th?c hi?n ? ?m b?o vi?c gi?i quy?t h? s? ??c th?c hi?n ?ng th? t?c, tr?nh t?, th?i gian theo quy ?nh v? c?p nh?t ch?nh x?c, ?y ? th?ng tin, d? li?u v?o c? s? d? li?u c?a ng?nh Thu?, g?m c?c c?ng vi?c sau:- Th?c hi?n qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT g?m vi?c ti?p nh?n, x? l?, qu?n l? h? s?: c?p GXN, ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu?, thu h?i GXN, th?ng b?o, b?o c?o c?a LT;- Th?c hi?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a nh?n vi?n LT: Th?ng b?o ? i?u ki?n h?nh ngh?, ?nh ch?, ch?m d?t h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a nh?n vi?n LT.C?c quy tr?nh c? li?n quan g?m:- Quy tr?nh Ti?p nh?n v? gi?i quy?t th? t?c h?nh ch?nh thu? c?a NNT theo c? ch? m?t c?a t?i c? quan thu? ban h?nh k?m theo Quy?t ?nh s? 2351/Q-TCT ng?y 11/12/2015 v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?);- Quy tr?nh Qu?n l? ng k? thu?;- Quy tr?nh Qu?n l? khai thu?, n?p thu? v? k? to?n thu? ban h?nh k?m theo Quy?t ?nh s? 879/Q-TCT ng?y 15/05/2015 c?a T?ng c?c tr??ng T?ng c?c thu? v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?);- Quy tr?nh Ki?m tra thu? ban h?nh k?m theo Quy?t ?nh s? 746/Q-TCT ng?y 20/4/2015 v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?).II. N?I DUNG QUY TR?NH1. Qu?n l? kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT1.1. C?p, c?p l?i GXN cho LTVi?c c?p, c?p l?i GXN ??c th?c hi?n theo quy ?nh t?i i?u 22 Th?ng t? s? 10/2021/TT-BTC. Tr??ng h?p LT ang ho?t ?ng, c? vn b?n th?ng b?o v?i c? quan thu? ng?ng cung c?p d?ch v? l?m th? t?c v? thu? th? khi LT ng k? ti?p t?c cung c?p d?ch v? l?m th? t?c v? thu?, ph?i th?c hi?n nh? ?i v?i th? t?c ng k? c?p GXN.B??c 1. Ti?p nh?n h? s? ng k? c?p, c?p l?i GXN- C?ng TTT ti?p nh?n h? s? ng k? c?p, c?p l?i GXN c?a LT b?ng ph??ng th?c i?n t?, t? ?ng ki?m tra th?nh ph?n h? s? theo quy ?nh t?i kho?n 2 i?u 22 Th?ng t? s? 10/2021/TT-BTC, ki?m tra tr?ng th?i DN ang ho?t ?ng, th?c hi?n tr? Th?ng b?o ti?p nh?n h? s? m?u s? 01-1/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC cho DN ch?m nh?t 15 ph?t k? t? khi nh?n ??c h? s? c?a DN. ?ng th?i, ?ng d?ng t? ?ng ghi s? nh?n h? s? tr?n Ph?n h? QHS c?a h? th?ng TMS v? chuy?n h? s? cho Ph?n h? qu?n l? LT.Tr??ng h?p DN ? tr?ng th?i kh?c (kh?ng ph?i l? tr?ng th?i ang ho?t ?ng) ho?c th?nh ph?n h? s? ch?a ?: C?ng TTT tr? th?ng b?o kh?ng ti?p nh?n h? s? m?u s? 01-1/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC.- Trong th?i gian h? th?ng c?a c? quan thu? ch?a ?p ?ng ??c vi?c ti?p nh?n h? s? ng k? c?p, c?p l?i GXN c?a LT qua ??ng i?n t? th? B? ph?n  m?t c?a ti?p nh?n v? ki?m tra h? s? theo c?c b??c n?u tr?n v? chuy?n cho B? ph?n qu?n l? LT ch?m nh?t 01 ng?y l?m vi?c k? t? ng?y ti?p nh?n ? h? s?.B??c 2. X? l? h? s? ng k? c?p, c?p l?i GXN:B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- Ki?m tra t?nh ?y ?, h?p ph?p c?a h? s?.- Ki?m tra i?u ki?n c?a nh?n vi?n LT: s? l??ng nh?n vi?n LT l?m vi?c to?n th?i gian. Ph?n h? qu?n l? LT h? tr? ki?m tra CCHN c?a nh?n vi?n LT c?n hi?u l?c, s? gi? c?p nh?t ki?n th?c nm tr??c li?n k? c?a nh?n vi?n LT, nh?n vi?n LT ang kh?ng l?m vi?c t?i LT kh?c. Ki?m tra i?u ki?n v? nh?n vi?n LT c? ch?ng ch? k? to?n vi?n l?m vi?c to?n th?i gian ?i v?i tr??ng h?p LT ng k? cung c?p d?ch v? k? to?n cho DN si?u nh?.- Tr??ng h?p LT ng k? c?p l?i GXN do ? kh?c ph?c ??c sai ph?m theo quy ?nh t?i i?m 3 i?u 27 Th?ng t? s? 10/2021/TT-BTC, Ph?n h? qu?n l? LT h? tr? ki?m tra i?u ki?n th?i gian t? ng?y Quy?t ?nh thu h?i GXN c? hi?u l?c ?n th?i i?m g?i h? s? ng k? c?p l?i GXN ph?i ?t nh?t t? 12 th?ng tr? l?n.- Tr??ng h?p h? s? c?n gi?i tr?nh, b? sungB? ph?n qu?n l? LT d? th?o Th?ng b?o v? vi?c gi?i tr?nh, b? sung th?ng tin t?i li?u m?u s? 02/QTR-LT ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o Ph?ng TTHT k? i?n t? Th?ng b?o, g?i cho DN b?ng ??ng i?n t?, qua C?ng TTT.Th?i gian g?i Th?ng b?o ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y ti?p nh?n h? s?.- Tr??ng h?p h? s? kh?ng ? i?u ki?n (bao g?m c? tr??ng h?p kh?ng nh?n ??c h? s? gi?i tr?nh, b? sung)B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n d? th?o T? tr?nh, Th?ng b?o v? vi?c DN kh?ng ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? m?u s? 07/QTR-LT ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? qu?n l? LT, trong ? n?u r? l? do kh?ng ? i?u ki?n ??c c?p GXN, tr?nh l?nh ?o C?c Thu? k? Th?ng b?o.Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y nh?n ? h? s? ho?c ng?y h?t th?i h?n tr?n Th?ng b?o ? ngh? gi?i tr?nh, b? sung h? s?.- Tr??ng h?p h? s? ? i?u ki?n (bao g?m c? tr??ng h?p ? sau khi b? sung, gi?i tr?nh)B? ph?n qu?n l? LT t?i C?c Thu? d? th?o T? tr?nh, Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? theo m?u 2.7 ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC, Th?ng b?o nh?n vi?n LT ? i?u ki?n h?nh ngh? theo m?u 2.1 ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? k? GXN v? Th?ng b?o.Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y ti?p nh?n ? h? s?.- B? ph?n qu?n l? LT t?i C?c Thu? chuy?n Th?ng b?o kh?ng ? i?u ki?n ho?c GXN, Th?ng b?o nh?n vi?n LT ? i?u ki?n h?nh ngh? cho B? ph?n HCVT t?i C?c Thu? ? g?i DN qua ??ng b?u ch?nh.B??c 3: C?p nh?t, c?ng khai th?ng tinB? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:C?p nh?t th?ng tin GXN, Th?ng b?o nh?n vi?n LT ? i?u ki?n h?nh ngh? v?o Ph?n h? qu?n l? LT. H? th?ng t? ?ng chuy?n th?ng tin sang ph?n h? QHS ? t? ?ng ghi s? tr? k?t qu?; ?ng th?i t? ?ng c?ng khai th?ng tin GXN v? th?ng tin nh?n vi?n c?a LT tr?n C?ng TTT. Th?i gian th?c hi?n c?ng khai ch?m nh?t trong th?i h?n 03 ng?y l?m vi?c k? t? ng?y c?p GXN.1.2. X? l? tr??ng h?p LT thay ?i ?a ch? tr? s? sang t?nh, th?nh ph? tr?c thu?c Trung ??ng kh?c1.2.1. T?i C?c Thu? n?i chuy?n iKhi LT g?i h? s? ng k? chuy?n ?a i?m sang t?nh/th?nh ph? tr?c thu?c Trung ??ng kh?c, LT th?c hi?n c?c ngh)a v? v? thu? theo quy ?nh t?i quy tr?nh ng k? thu?, Ph?n h? KT t? ?ng chuy?n th?ng tin LT chuy?n ?a i?m cho Ph?n h? qu?n l? LT.- B? ph?n qu?n l? LT t?i C?c Thu? d? th?o T? tr?nh, Th?ng b?o v? vi?c Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?c m?u s? 09/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, tr?nh l?nh ?o C?c Thu? k? ban h?nh Th?ng b?o; chuy?n Th?ng b?o cho B? ph?n HCVT t?i C?c Thu? ? g?i LT qua ??ng b?u ch?nh.- Ph?n h? qu?n l? LT t? ?ng c?p nh?t tr?ng th?i  LT ang chuy?n ?a i?m v? g?i Th?ng b?o v? vi?c ng k? c?p l?i Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? m?u s? 08/QTR-LT ban h?nh k?m theo Quy tr?nh n?y b?ng ??ng i?n t?, qua C?ng TTT cho LT.1.2.2. T?i C?c Thu? n?i chuy?n ?n- Tr??ng h?p LT ? ho?n th?nh th? t?c chuy?n ?a i?m v?i c? quan thu? n?i chuy?n ?n:+ Tr??ng h?p LT g?i h? s? ? ngh? c?p l?i GXN: B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n c?p GXN theo quy ?nh t?i i?m 1.1 kho?n 1 Quy tr?nh qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT v? qu?n l? h?nh ngh? c?a nh?n vi?n LT.+ Tr??ng h?p LT kh?ng g?i h? s? ? ngh? c?p l?i GXN:++ Sau 10 ng?y k? t? ng?y ho?n th?nh th? t?c chuy?n ?a i?m v?i c? quan thu? n?i chuy?n ?n m? LT ch?a g?i h? s? ? ngh? c?p l?i GXN cho C?c Thu? n?i chuy?n ?n th? Ph?n h? qu?n l? LT t? ?ng g?i Th?ng b?o (l?n 2) theo m?u 08/QTR-LT ban h?nh k?m theo Quy tr?nh n?y b?ng ??ng i?n t?, qua C?ng TTT cho LT.++ Sau 03 th?ng k? t? ng?y chuy?n ?a i?m, LT v?n kh?ng n?p h? s? ? ngh? c?p l?i GXN, B? ph?n qu?n l? LT t?i C?c Thu? r? so?t, x?c nh?n t?i Ph?n h? qu?n l? LT ? t? ?ng ?a LT ra kh?i danh s?ch  ?i l? thu? ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? , ?a nh?n vi?n LT ra kh?i danh s?ch  Nh?n vi?n LT ? i?u ki?n h?nh ngh? , v? c?ng khai th?ng tin tr?n C?ng TTT, ?ng th?i t? ?ng g?i th?ng tin sang Ph?n h? XLTK ? c?p nh?t tr?ng th?i LT ng?ng cung c?p d?ch v? l?m th? t?c v? thu?; g?i th?ng tin cho NNT ang s? d?ng d?ch v? c?a LT (n?u c?).- Tr??ng h?p LT kh?ng ho?n th?nh th? t?c chuy?n ?a i?m v?i c? quan thu? n?i chuy?n ?n ? b? c? quan thu? th?ng b?o NNT kh?ng ho?t ?ng t?i ?a ch? ? ng k?: Ph?n h? KT t? ?ng chuy?n th?ng tin sang Ph?n h? qu?n l? LT. B? ph?n qu?n l? LT t?i C?c Thu? r? so?t, x?c nh?n t?i Ph?n h? qu?n l? LT ? t? ?ng ?a LT ra kh?i danh s?ch  ?i l? thu? ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? , ?a nh?n vi?n LT ra kh?i danh s?ch  Nh?n vi?n LT ? i?u ki?n h?nh ngh? , v? c?ng khai th?ng tin tr?n C?ng TTT, ?ng th?i t? ?ng g?i th?ng tin sang Ph?n h? XLTK ? c?p nh?t tr?ng th?i LT ng?ng cung c?p d?ch v? l?m th? t?c v? thu?; g?i th?ng tin cho NNT ang s? d?ng d?ch v? c?a LT (n?u c?).1.3. X? l? LT t?m ng?ng ho?t ?ng, kinh doanh/ ho?t ?ng, kinh doanh tr? l?i sau khi t?m ng?ngLT ang ho?t ?ng chuy?n sang t?m ng?ng ho?t ?ng, kinh doanh ho?c ang t?m ng?ng ho?t ?ng, kinh doanh chuy?n sang ho?t ?ng tr? l?i theo quy ?nh v? ng k? thu? th? Ph?n h? KT t? ?ng chuy?n th?ng tin sang Ph?n h? qu?n l? LT.- Tr??ng h?p t?m ng?ng ho?t ?ng, kinh doanh, Ph?n h? qu?n l? LT th?c hi?n nh? sau:+ T? ?ng c?p nh?t tr?ng th?i  LT t?m ng?ng ho?t ?ng, kinh doanh ?ng th?i c?ng khai th?ng tin tr?n C?ng TTT.+ T? ?ng g?i th?ng tin sang Ph?n h? XLTK ? c?p nh?t tr?ng th?i LT t?m ng?ng cung c?p d?ch v? l?m th? t?c v? thu?; g?i th?ng tin cho NNT ang s? d?ng d?ch v? c?a LT (n?u c?).- Tr??ng h?p LT tr? l?i ho?t ?ng, kinh doanh sau khi t?m ng?ng:+ B? ph?n qu?n l? LT t?i C?c Thu? ki?m tra i?u ki?n ho?t ?ng c?a LT v? nh?n vi?n LT. Tr??ng h?p ? i?u ki?n th? c?p nh?t v?o Ph?n h? qu?n l? LT ? b? tr?ng th?i  LT t?m ng?ng ho?t ?ng, kinh doanh ?ng th?i c?ng khai th?ng tin tr?n C?ng TTT.+ Ph?n h? qu?n l? LT t? ?ng g?i th?ng tin sang Ph?n h? XLTK ? c?p nh?t tr?ng th?i LT ti?p t?c cung c?p d?ch v? l?m th? t?c v? thu?.1.4. X? l? tr??ng h?p LT ang ho?t ?ng nh?ng c? th?ng b?o v?i c? quan thu? v? vi?c ng?ng kinh doanh d?ch v? l?m th? t?c v? thu?B??c 1: Ti?p nh?n, x? l? vn b?n th?ng b?o ng?ng kinh doanh d?ch v? l?m th? t?c v? thu?Ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y nh?n ??c vn b?n th?ng b?o ng?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT, B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n d? th?o T? tr?nh, Th?ng b?o v? vi?c Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?c m?u s? 09/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, tr?nh l?nh ?o C?c Thu? k? ban h?nh Th?ng b?o.B??c 2: C?p nh?t, c?ng khai th?ng tin- B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:+ C?p nh?t Th?ng b?o v?o Ph?n h? qu?n l? LT ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Th?ng b?o ? t? ?ng ?a LT ra kh?i danh s?ch  LT ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? ; ?a nh?n vi?n LT ra kh?i danh s?ch  Nh?n vi?n LT ? i?u ki?n h?nh ngh? , c?ng khai tr?n C?ng TTT.+ Chuy?n Th?ng b?o cho B? ph?n HCVT t?i C?c Thu? ? g?i LT qua ??ng b?u ch?nh.- Ph?n h? qu?n l? LT t? ?ng g?i th?ng tin sang Ph?n h? XLTK ? c?p nh?t tr?ng th?i LT ng?ng kinh doanh d?ch v? l?m th? t?c v? thu?; g?i th?ng tin cho NNT ang s? d?ng d?ch v? c?a LT (n?u c?).1.5. Ki?m tra v? x? l? h? s? ki?m tra LT1.5.1. L?p Bi?n b?n ki?m tra LTKhi th?c hi?n vi?c ki?m tra kinh doanh h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a LT theo quy ?nh t?i i?u 28 Th?ng t? s? 10/2021/TT-BTC th? B? ph?n TTKT l?p Bi?n b?n ki?m tra v? vi?c kinh doanh h?nh ngh? d?ch v? l?m th? t?c v? thu? m?u s? 10/QTR-LT ban h?nh k?m theo Quy tr?nh n?y. T?i Bi?n b?n ki?m tra n?u r? n?i dung ki?m tra, k?t lu?n, ki?n ngh? h?nh th?c x? l? (n?u c?) ?i v?i LT theo quy ?nh t?i i?u 26, 27 Th?ng t? s? 10/2021/TT-BTC, ?i v?i nh?n vi?n LT theo quy ?nh t?i i?u 16 Th?ng t? s? 10/2021/TT-BTC.B? ph?n TTKT g?i Bi?n b?n ki?m tra, k?m theo c?c t?i li?u c? li?n quan (n?u c?) cho C?c Thu? qu?n l? LT (B? ph?n qu?n l? LT t?i C?c Thu?) ch?m nh?t 10 ng?y l?m vi?c k? t? ng?y k? Bi?n b?n ki?m tra.1.5.2. X? l? h? s? ki?m tra LT- Khi ti?p nh?n Bi?n b?n ki?m tra, B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n c?p nh?t th?ng tin t?i Bi?n b?n ki?m tra v?o Ph?n h? qu?n l? LT.- Cn c? Bi?n b?n ki?m tra, B? ph?n qu?n l? LT t?i C?c Thu? ki?m tra, r? so?t, ?i chi?u theo quy ?nh ph?p lu?t v? th?c hi?n nh? sau:+ Tr??ng h?p h?nh th?c x? l? vi ph?m c?a LT ?n m?c ph?i ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? ho?c ph?i thu h?i GXN c?a LT th? th?c hi?n theo quy ?nh t?i i?m 1.6, i?m 1.7 kho?n 1 Quy tr?nh qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT v? qu?n l? h?nh ngh? c?a nh?n vi?n LT.+ Tr??ng h?p h?nh th?c x? l? vi ph?m c?a nh?n vi?n LT ?n m?c ph?i ?nh ch? ho?c ch?m d?t h?nh ngh? c?a nh?n vi?n LT th? th?c hi?n theo quy ?nh t?i i?m 2.2, kho?n 2 Quy tr?nh qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT v? qu?n l? h?nh ngh? c?a nh?n vi?n LT.+ Tr??ng h?p h?nh th?c x? l? vi ph?m c?a nh?n vi?n LT ?n m?c ph?i thu h?i CCHN th? g?i b?n sao Bi?n b?n ki?m tra ?n T?ng c?c Thu? ? B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n theo quy ?nh t?i kho?n 3 Quy tr?nh c?p, thu h?i CCHN.+ Tr??ng h?p qua r? so?t kh?ng ?n m?c x? l? vi ph?m theo h?nh th?c Bi?n b?n ki?m tra ki?n ngh?, th? d? th?o T? tr?nh b?o c?o l?nh ?o C?c Thu? v? c?p nh?t k?t qu? v?o Ph?n h? qu?n l? LT.1.6. X? l? ?nh ch?/kh?c ph?c ??c sai ph?m c?a LT sau khi ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu?1.6.1. X? l? ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu?B??c 1: Ti?p nh?n th?ng tin- B? ph?n qu?n l? LT t?i C?c Thu? ti?p nh?n th?ng tin, t?i li?u t? c?c t? ch?c, c? nh?n ph?t hi?n h?nh vi vi ph?m c?a LT theo c?c quy ?nh t?i i?m b, i?m c, i?m d kho?n 1 i?u 26 Th?ng t? s? 10/2021/TT-BTC.- Ph?n h? qu?n l? LT r? so?t d? li?u ? t?ng h?p  Danh s?ch LT b? ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? theo c?c tr??ng h?p sau:+ Tr??ng h?p kh?ng ?m b?o i?u ki?n h?nh ngh? kinh doanh d?ch v? l?m th? t?c v? thu? (Theo quy ?nh t?i i?m a kho?n 1 i?u 26 Th?ng t? s? 10/2021/TT-BTC).+ Tr??ng h?p kh?ng th?c hi?n b?o c?o theo quy ?nh (Theo quy ?nh t?i i?m  kho?n 1 i?u 26 Th?ng t? s? 10/2021/TT-BTC).B??c 2: X? l? ?nh ch?B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- R? so?t  Danh s?ch LT b? ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? , th?ng tin, t?i li?u ? ti?p nh?n, Bi?n b?n ki?m tra; th?c hi?n ?i chi?u th?ng tin v? c?c quy ?nh; d? th?o T? tr?nh, Q ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? theo m?u 2.11 ban h?nh theo Th?ng t? s? 10/2021/TT-BTC t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? k? ban h?nh Quy?t ?nh.Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y t??ng ?ng v?i t?ng tr??ng h?p: Ng?y cu?i c?ng c?a th?i h?n LT kh?ng ?m b?o i?u ki?n h?nh ngh? quy ?nh t?i kho?n 2 i?u 102 Lu?t qu?n l? thu?/ Ng?y cu?i c?ng c?a th?i h?n quy ?nh t?i i?m  kho?n 1 i?u 26 Th?ng t? s? 10/2021/TT-BTC/ Ng?y ti?p nh?n th?ng tin, t?i li?u ? cn c? ? x?c ?nh ch?nh x?c h?nh vi vi ph?m/ Ng?y ti?p nh?n Bi?n b?n ki?m tra c?a B? ph?n TTKT.- Th?c hi?n c?p nh?t th?ng tin Quy?t ?nh v?o Ph?n h? qu?n l? LT ? t? ?ng ?a th?ng tin c?a LT t? danh s?ch  LT ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? sang danh s?ch  LT b? ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? , ghi ch? t?nh tr?ng c?a nh?n vi?n LT l?  nh?n vi?n LT c?a LT ang b? ?nh ch? , c?ng khai tr?n C?ng TTT. Th?i gian th?c hi?n ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Quy?t ?nh.- Chuy?n Quy?t ?nh cho B? ph?n HCVT t?i C?c Thu? ? g?i LT, nh?n vi?n LT qua ??ng b?u ch?nh.- Ph?n h? qu?n l? LT t? ?ng g?i th?ng tin v? Quy?t ?nh cho ph?n h? XLTK ? c?p nh?t tr?ng th?i LT b? ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT; g?i th?ng tin cho NNT ang s? d?ng d?ch v? c?a LT (n?u c?).1.6.2. X? l? tr??ng h?p LT b? ?nh ch? ? kh?c ph?c sai ph?mKhi C?c Thu? ti?p nh?n c?ng vn k?m theo t?i li?u ch?ng minh vi?c kh?c ph?c sai ph?m b? ?nh ch? c?a LT, B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- Ki?m tra th?ng tin n?u LT ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? th? d? th?o T? tr?nh, Th?ng b?o v? vi?c Quy?t ?nh ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?c m?u s? 11/QTR-LT ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? k? ban h?nh Th?ng b?o. Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y nh?n ??c c?ng vn c?a LT.- C?p nh?t Th?ng b?o v?o Ph?n h? qu?n l? LT ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Th?ng b?o.- Chuy?n Th?ng b?o cho B? ph?n HCVT t?i C?c Thu? ? g?i LT, nh?n vi?n LT qua ??ng b?u ch?nh.Ph?n h? qu?n l? LT t?i C?c Thu? t? ?ng th?c hi?n ?a LT t? danh s?ch  LT b? ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? sang danh s?ch  LT ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? , b? ghi ch? t?nh tr?ng c?a nh?n vi?n LT l?  nh?n vi?n LT c?a LT ang b? ?nh ch? ; c?ng khai tr?n C?ng TTT v? t? ?ng g?i th?ng tin v? Th?ng b?o cho ph?n h? XLTK ? c?p nh?t tr?ng th?i LT ti?p t?c cung c?p d?ch v? l?m th? t?c v? thu?.1.7. X? l? thu h?i GXNB??c 1: Ti?p nh?n th?ng tin- B? ph?n qu?n l? LT t?i C?c Thu? ti?p nh?n th?ng tin, t?i li?u t? c?c t? ch?c, c? nh?n ph?t hi?n h?nh vi vi ph?m c?a LT theo c?c quy ?nh t?i i?m a, i?m b kho?n 1 i?u 27 Th?ng t? s? 10/2021/TT-BTC.- Ph?n h? qu?n l? LT r? so?t d? li?u ? h? tr? hi?n th?  Danh s?ch LT b? thu h?i GXN theo c?c tr??ng h?p sau:+ Tr??ng h?p LT b? gi?i th?, ph? s?n ho?c b? thu h?i gi?y ch?ng nh?n ng k? kinh doanh, gi?y ch?ng nh?n ng k? ?u t? ho?c gi?y t? kh?c c? gi? tr? t??ng ??ng; b? c? quan thu? th?ng b?o NNT kh?ng ho?t ?ng t?i ?a ch? ? ng k? do Ph?n h? KT chuy?n sang (Theo quy ?nh t?i i?m c kho?n 1 i?u 27 Th?ng t? s? 10/2021/TT-BTC)+ Tr??ng h?p LT b? ?nh ch? qu? 90 ng?y k? t? ng?y Quy?t ?nh ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? c? hi?u l?c m? ch?a kh?c ph?c ??c sai ph?m.B??c 2: X? l? c?c tr??ng h?p b? thu h?i GXNB? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- R? so?t  Danh s?ch LT b? thu h?i GXN , th?ng tin, t?i li?u ? ti?p nh?n, Bi?n b?n ki?m tra; th?c hi?n ?i chi?u th?ng tin v? c?c quy ?nh; d? th?o ?i chi?u th?ng tin, d? th?o T? tr?nh, Quy?t ?nh thu h?i Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? theo m?u 2.12 ban h?nh theo Th?ng t? s? 10/2021/TT-BTC t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? k? ban h?nh Quy?t ?nh.Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y t??ng ?ng v?i t?ng tr??ng h?p: Ng?y Ph?n h? KT g?i th?ng tin thay ?i tr?ng th?i ho?t ?ng c?a LT theo quy ?nh t?i i?m c kho?n 1 i?u 27 Th?ng t? s? 10/2021/TT-BTC/ Ng?y th? 90 k? t? ng?y ban h?nh Quy?t ?nh ?nh ch? m? LT ch?a kh?c ph?c ??c sai ph?m theo quy ?nh t?i i?m d kho?n 1 i?u 27 Th?ng t? s? 10/2021/TT-BTC/ Ng?y ti?p nh?n th?ng tin, t?i li?u ? cn c? ? x?c ?nh ch?nh x?c h?nh vi vi ph?m/ Ng?y ti?p nh?n Bi?n b?n ki?m tra.- C?p nh?t th?ng tin c?a Quy?t ?nh v?o Ph?n h? qu?n l? LT.- Chuy?n Quy?t ?nh cho B? ph?n HCVT t?i C?c Thu? ? g?i LT, nh?n vi?n LT qua ??ng b?u ch?nh.Ph?n h? qu?n l? LT t? ?ng chuy?n LT t? danh s?ch  LT ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? ho?c danh s?ch  LT b? ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? sang danh s?ch  LT b? thu h?i gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? , ?a nh?n vi?n LT ra kh?i danh s?ch  Nh?n vi?n LT ? i?u ki?n h?nh ngh? ; c?ng khai tr?n C?ng TTT ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Quy?t ?nh; t? ?ng g?i th?ng tin v? Quy?t ?nh cho ph?n h? XLTK ? c?p nh?t tr?ng th?i LT ng?ng cung c?p d?ch v? l?m th? t?c v? thu? c?a LT; g?i th?ng tin cho NNT ang s? d?ng d?ch v? c?a LT (n?u c?).1.8. X? l? th?ng b?o, b?o c?o c?a LT1.8.1. Ti?p nh?n, x? l? th?ng b?o, b?o c?oC?ng TTT ti?p nh?n Th?ng b?o thay ?i th?ng tin nh?n vi?n LT m?u 2.8 ban h?nh theo Th?ng t? s? 10/2021/TT-BTC (g?i t?t l? Th?ng b?o m?u 2.8) v? B?o c?o t?nh h?nh ho?t ?ng LT m?u 2.9 ban h?nh theo Th?ng t? s? 10/2021/TT-BTC (g?i t?t l? B?o c?o m?u 2.9); t? ?ng tr? Th?ng b?o ti?p nh?n h? s? cho LT m?u s? 01-1/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC ch?m nh?t 15 ph?t k? t? khi nh?n ??c b?o c?o.Khi ti?p nh?n Th?ng b?o m?u 2.8, B?o c?o c?a LT m?u 2.9, Ph?n h? qu?n l? LT th?c hi?n:- ?i v?i Th?ng b?o m?u 2.8: T? ?ng ki?m tra th?ng tin nh?n vi?n LT so v?i d? li?u nh?n vi?n LT l?u tr? trong ?ng d?ng.+ Tr??ng h?p th?ng tin c? sai s?t ho?c kh?ng ?ng v?i d? li?u tr?n h? th?ng, t? ?ng g?i Th?ng b?o v? vi?c gi?i tr?nh, l?m r? th?ng tin m?u s? 12/QTR-LT cho LT b?ng ??ng i?n t?, qua C?ng TTT.+ Tr??ng h?p d? li?u kh?p ?ng: C?ng TTT tr? th?ng b?o ch?p nh?n b?o c?o m?u s? 01-2/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC. ?ng d?ng t? ?ng ghi s? nh?n h? s? tr?n Ph?n h? QHS c?a h? th?ng TMS, Ph?n h? qu?n l? LT ?ng th?i t? ?ng c?p nh?t th?ng tin thay ?i (s?, ng?y c?p CMND/CCCD/H? chi?u...); c?p nh?t th?ng tin tng/gi?m nh?n vi?n LT tr?n b?o c?o v?o d? li?u, ?ng th?i c?p nh?t danh s?ch nh?n vi?n LT ? t? ?ng c?ng khai tr?n C?ng TTT.- ?i v?i B?o c?o m?u 2.9: T? ?ng ki?m tra ?i chi?u th?ng tin v? s? l??ng nh?n vi?n LT (t?i i?m 1 Ph?n I c?a b?o c?o) v?i d? li?u t?i Ph?n h? qu?n l? LT v? ki?m tra t?ng s? gi? c?p nh?t ki?n th?c c?a t?ng nh?n vi?n LT (t?i Ph?n II c?a b?o c?o) v?i s? li?u ? ??c t?ng h?p t?i Ph?n h? qu?n l? CNKT.+ Tr??ng h?p d? li?u tr?n B?o c?o m?u 2.9 kh?ng kh?p ?ng: t? ?ng g?i Th?ng b?o v? vi?c gi?i tr?nh, l?m r? th?ng tin m?u s? 12/QTR-LT cho LT b?ng ??ng i?n t?, qua C?ng TTT.+ Tr??ng h?p d? li?u tr?n B?o c?o m?u 2.9 kh?p ?ng: C?ng TTT tr? th?ng b?o ch?p nh?n b?o c?o m?u s? 01-2/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC.?ng d?ng t? ?ng ghi s? nh?n h? s? tr?n Ph?n h? QHS c?a h? th?ng TMS. Ph?n h? qu?n l? LT t? ?ng t?ng h?p s? li?u t?i i?m 2, i?m 3 Ph?n I b?o c?o m?u 2.9 v? t?nh h?nh cung c?p d?ch v?.1.8.2. Ti?p nh?n, x? l? th?ng tin gi?i tr?nh c?a LT v? th?ng b?o, b?o c?oB? ph?n qu?n l? LT t?i C?c Thu? c? tr?ch nhi?m ti?p nh?n, r? so?t, ki?m tra th?ng tin gi?i tr?nh c?a LT.- Tr??ng h?p s? li?u t?i B?o c?o m?u 2.9 c?a LT ? g?i ch?nh x?c, b? ph?n qu?n l? LT v?o h? th?ng, th?c hi?n ch?n ch?p nh?n b?o c?o c?a LT ? g?i tr??c ? ? b?o c?o ??c h? th?ng ch?p nh?n v? x? l? nh? ?i v?i tr??ng h?p ti?p nh?n b?o c?o ?ng.- Tr??ng h?p s? li?u t?i B?o c?o m?u 2.9 c?a LT kh?ng ch?nh x?c, b? ph?n qu?n l? LT g?i Th?ng b?o m?u s? 12/QTR-LT (l?n 2) b?ng ??ng i?n t?, qua C?ng TTT ho?c li?n h? v?i LT ? ngh? LT g?i l?i b?o c?o m?u 2.9 theo s? li?u ch?nh x?c.1.8.3. ?n ?c LT n?p Th?ng b?o m?u 2.8/B?o c?o m?u 2.9- Tr??ng h?p ?n h?t ng?y 15/1 h?ng nm m? LT ch?a g?i B?o c?o m?u 2.9 th? Ph?n h? qu?n l? LT t? ?ng g?i Th?ng b?o theo m?u 13/QTR-LT ban h?nh k?m theo Quy tr?nh n?y cho LT b?ng ??ng i?n t?, qua C?ng TTT.- Tr??ng h?p ph?t hi?n LT tng/gi?m nh?n vi?n LT m? ch?a g?i Th?ng b?o m?u 2.8 ?n c? quan thu? th? B? ph?n qu?n l? LT t?i C?c Thu? l?p Th?ng b?o theo m?u 13/QTR-LT ban h?nh k?m theo Quy tr?nh n?y cho LT b?ng ??ng i?n t?, qua C?ng TTT.1.9. Qu?n l? duy tr? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a LTPh?n h? qu?n l? LT t? ?ng t?ng h?p th?ng tin v? vi?c gi?m nh?n vi?n LT (t? Th?ng b?o m?u 2.8 c?a LT; Th?ng b?o ?nh ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n ?i l? thu?, Quy?t ?nh ch?m d?t h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n LT).- Tr??ng h?p gi?m nh?n vi?n LT ?nh h??ng ?n i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT (kh?ng ? 02 nh?n vi?n LT l?m vi?c to?n th?i gian) th? Ph?n h? qu?n l? LT t? ?ng t?o Th?ng b?o v? vi?c gi?m nh?n vi?n LT ?nh h??ng ?n i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT m?u s? 14a/QTR-LT ban h?nh k?m theo Quy tr?nh n?y b?ng ??ng i?n t?, qua C?ng TTT g?i cho LT ? th?ng b?o cho LT c? bi?n ph?p duy tr? i?u ki?n h?nh ngh?.- Tr??ng h?p gi?m nh?n vi?n LT ?nh h??ng ?n ph?m vi cung c?p d?ch v? k? to?n cho DN si?u nh? c?a LT (kh?ng c? nh?n vi?n LT c? Ch?ng ch? k? to?n vi?n l?m vi?c to?n th?i gian) th? B? ph?n qu?n l? LT t?i C?c Thu? t?o Th?ng b?o v? vi?c gi?m nh?n vi?n LT ?nh h??ng ?n i?u ki?n cung c?p d?ch v? k? to?n cho doanh nghi?p si?u nh? c?a LT m?u s? 14b/QTR-LT ban h?nh k?m theo Quy tr?nh n?y tr?nh l?nh ?o Ph?ng TTHT k? i?n t? g?i cho LT b?ng ??ng i?n t?, qua C?ng TTT. Tr??ng h?p qu? th?i h?n ghi tr?n Th?ng b?o c?a c? quan thu? m? LT kh?ng b? sung nh?n vi?n LT ? LT c? ? i?u ki?n cung c?p d?ch v? k? to?n cho DN si?u nh? ho?c kh?ng g?i h? s? ng k? c?p l?i GXN (theo quy ?nh t?i i?m a4, kho?n 5 i?u 22 Th?ng t? s? 10/2021/TT-BTC) th? B? ph?n qu?n l? LT t?i C?c Thu? c?p nh?t th?ng tin ? c?ng khai ph?m vi cung c?p d?ch v? c?a LT tr?n C?ng TTT.2. Qu?n l? h?nh ngh? c?a nh?n vi?n LT2.1. Th?ng b?o nh?n vi?n LT ? i?u ki?n h?nh ngh?LT ng k? nh?n vi?n LT h?nh ngh? kinh doanh d?ch v? l?m th? t?c v? thu? t?i h? s? ng k? c?p, c?p l?i GXN c?a LT ho?c qua Th?ng b?o m?u 2.8.2.1.1. ?i v?i tr??ng h?p LT ng k? nh?n vi?n c?ng v?i ng k? c?p, c?p l?i GXN c?a LT: th?c hi?n theo i?m 1.1 kho?n 1 Quy tr?nh qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT v? qu?n l? h?nh ngh? c?a nh?n vi?n LT.2.1.2. ?i v?i tr??ng h?p LT ng k? h?nh ngh? cho nh?n vi?n LT qua Th?ng b?o m?u 2.8 (thay ?i tng nh?n vi?n LT).Ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y nh?n ??c Th?ng b?o m?u 2.8 c?a LT, B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- Ki?m tra i?u ki?n c?a nh?n vi?n LT nh? b??c 2, i?m 1.1, kho?n 1 Quy tr?nh n?y.+ Tr??ng h?p ? i?u ki?n th? B? ph?n qu?n l? LT t?i C?c Thu? d? th?o T? tr?nh, Th?ng b?o nh?n vi?n LT ? i?u ki?n h?nh ngh? m?u s? 2.1 ban h?nh theo Th?ng t? s? 10/2021/TT-BTC t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? ban h?nh Th?ng b?o.+ Tr??ng h?p kh?ng ? i?u ki?n th? B? ph?n qu?n l? LT t?i C?c Thu? tr?nh l?nh ?o C?c Thu? k? ban h?nh Th?ng b?o v? vi?c nh?n vi?n ?i l? thu? kh?ng ? i?u ki?n h?nh ngh? m?u s? 07/QTR-LT ban h?nh k?m theo Quy tr?nh n?y ? tr? l?i LT.- C?p nh?t Th?ng b?o v?o ph?n h? qu?n l? LT ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y C?c Thu? ban h?nh Th?ng b?o ? t? ?ng c?ng khai tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.- Chuy?n Th?ng b?o cho B? ph?n HCVT t?i C?c Thu? ? g?i LT qua ??ng b?u ch?nh.2.2. X? l? vi ph?m c?a nh?n vi?n LT2.2.1. T?ng h?p d? li?u s? gi? c?p nh?t c?a nh?n vi?n LT- K? t? ng?y 15/01 ?n h?t ng?y 30/01 h?ng nm, ngay khi ti?p nh?n b?o c?o m?u 2.9 ban h?nh theo Th?ng t? s? 10/2021/TT-BTC c?a LT, Ph?n h? qu?n l? LT ?i chi?u s? li?u gi? c?p nh?t ki?n th?c c?a nh?n vi?n ?i l? thu? t?i Ph?n h? qu?n l? CNKT, n?u kh?p ?ng s? th?c hi?n t?ng h?p:+ Danh s?ch nh?n vi?n LT c?p nh?t ki?n th?c kh?ng ? 24 gi? trong nm tr??c li?n k?.+ Danh s?ch nh?n vi?n LT b? ?nh ch? ? c?p nh?t ki?n th?c ? 24 gi? tr? l?n trong nm b? ?nh ch?.+ Danh s?ch nh?n vi?n LT b? ?nh ch? ? c?p nh?t ki?n th?c kh?ng ? 24 gi? trong nm b? ?nh ch?.- Tr??ng h?p ?n ng?y 31/1, h? th?ng ch?a nh?n ??c B?o c?o m?u 2.9 ho?c gi?i tr?nh B?o c?o m?u 2.9 c?a LT th? danh s?ch ??c t?ng h?p theo s? li?u c?a c?c ?n v? t? ch?c c?p nh?t ki?n th?c.2.2.2. X? l? ?nh ch? h?nh ngh? ?i v?i nh?n vi?n LTB??c 1: Ban h?nh Th?ng b?o ?nh ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n LTCn c? Danh s?ch nh?n vi?n LT c?p nh?t ki?n th?c kh?ng ? 24 gi? trong nm tr??c li?n k?, B? ph?n qu?n l? LT t?i C?c Thu? r? so?t ?i chi?u d? li?u, d? th?o T? tr?nh, Th?ng b?o ?nh ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n LT theo m?u 2.2 ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? k?, ban h?nh Th?ng b?o. Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y 31/1.B??c 2: C?p nh?t v? c?ng khai th?ng tinB? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- C?p nh?t Th?ng b?o v?o Ph?n h? qu?n l? LT ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Th?ng b?o ? h? th?ng t? ?ng c?ng khai tr?n C?ng TTT.- Chuy?n Th?ng b?o ?n B? ph?n HCVT t?i C?c Thu? ? g?i cho LT qua ??ng b?u ch?nh.2.2.3. X? l? kh?c ph?c sai ph?m sau khi b? ?nh ch? h?nh ngh? ?i v?i nh?n vi?n LTCn c? Danh s?ch nh?n vi?n LT b? ?nh ch? ? c?p nh?t ki?n th?c ? 24 gi? tr? l?n trong nm b? ?nh ch?, B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- R? so?t ? chuy?n d? li?u nh?n vi?n LT b? ?nh ch? c?p nh?t ki?n th?c ? 24 gi? tr? l?n trong nm b? ?nh ch? t? danh s?ch  Nh?n vi?n LT b? ?nh ch? h?nh ngh? sang danh s?ch  Nh?n vi?n LT ? i?u ki?n h?nh ngh? - D? th?o Th?ng b?o v? vi?c nh?n vi?n LT ang b? ?nh ch? ? i?u ki?n ti?p t?c h?nh ngh? d?ch v? l?m th? t?c v? thu? m?u s? 15/QTR-LT ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o Ph?ng TTHT k? i?n t? Th?ng b?o, g?i cho LT b?ng ??ng i?n t?, qua C?ng TTT.- Ph?n h? qu?n l? LT t? ?ng c?ng khai tr?n C?ng TTT.2.2.4. X? l? ch?m d?t h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n LTa) X? l? ?i v?i nh?n vi?n ?i l? thu? b? ?nh ch? h?nh ngh? c?p nh?t ki?n th?c kh?ng ? 24 gi?/nm trong nm b? ?nh ch? (theo quy ?nh t?i i?m a1 kho?n 4 i?u 16 Th?ng t? s? 10/2021/TT-BTC)B??c 1: Ban h?nh Quy?t ?nh ch?m d?t h?nh ngh? ?i v?i nh?n vi?n LTCn c? Danh s?ch nh?n vi?n LT b? ?nh ch?, c?p nh?t ki?n th?c kh?ng ? 24 gi? trong nm b? ?nh ch?, B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n r? so?t, d? th?o T? tr?nh, Quy?t ?nh ch?m d?t h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n LT theo m?u 2.3 ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? k?, ban h?nh Quy?t ?nh. Th?i gian th?c hi?n ch?m nh?t 10 ng?y l?m vi?c k? t? ng?y 31/1.B??c 2: C?p nh?t, c?ng khai th?ng tinB? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- C?p nh?t th?ng tin Quy?t ?nh v?o Ph?n h? qu?n l? LT ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y C?c Thu? ban h?nh Quy?t ?nh ? h? th?ng t? ?ng c?ng khai tr?n C?ng TTT.- Chuy?n Quy?t ?nh ?n B? ph?n HCVT t?i C?c Thu? ? g?i cho LT v? cho nh?n vi?n LT qua ??ng b?u ch?nh.b) X? l? ?i v?i nh?n vi?n ?i l? thu? h?nh ngh? t?i 02 ?i l? thu? tr? l?n t?i m?t th?i i?m; b? thu h?i CCHN; vi ph?m kho?n 4 i?u 105 Lu?t Qu?n l? thu? (theo i?m a2, a3, a4, kho?n 4 i?u 16 Th?ng t? s? 10/2021/TT-BTC)B??c 1: Ti?p nh?n, x? l? th?ng tinKhi ti?p nh?n Quy?t ?nh thu h?i CCHN c?a T?ng c?c Thu? ho?c Bi?n b?n ki?m tra c?a B? ph?n TTKT ho?c vn b?n, th?ng tin c?a ?n v?, t? ch?c kh?c, B? ph?n qu?n l? LT t?i C?c Thu? ki?m tra th?ng tin, ?i chi?u v?i c?c quy ?nh hi?n h?nh:- Tr??ng h?p h? s? chuy?n ?n ? c? th?ng tin x?c ?nh ??c h?nh vi vi ph?m: B? ph?n qu?n l? LT t?i C?c Thu? d? th?o T? tr?nh, Quy?t ?nh ch?m d?t h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n LT theo m?u 2.3 ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC t?i Ph?n h? qu?n l? LT, tr?nh l?nh ?o C?c Thu? k? ban h?nh. Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y ti?p nh?n t?i li?u, th?ng tin.- Tr??ng h?p c?n l?m r? th?m c?c th?ng tin ?i v?i vi ph?m c?a nh?n vi?n LT: B? ph?n qu?n l? LT t?i C?c Thu? g?i th?ng b?o ? ngh? LT gi?i tr?nh, l?m r?. Tr??ng h?p kh?ng gi?i tr?nh ho?c ? gi?i tr?nh nh?ng kh?ng ? cn c? th? B? ph?n qu?n l? LT th?c hi?n c?c th? t?c ban h?nh Quy?t ?nh ch?m d?t h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n LT. Th?i gian th?c hi?n ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y nh?n ??c vn b?n gi?i tr?nh c?a LT ho?c ng?y h?t h?n tr?n th?ng b?o c?a c? quan thu? ? ngh? gi?i tr?nh.B??c 2: C?p nh?t, c?ng khai th?ng tinB? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- C?p nh?t Quy?t ?nh ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y C?c Thu? ban h?nh Quy?t ?nh v?o Ph?n h? qu?n l? LT ? c?ng khai tr?n C?ng TTT.- Chuy?n B? ph?n HCVT t?i C?c Thu? Quy?t ?nh ? g?i cho LT qua ??ng b?u ch?nh.M?c III. QUY TR?NH QU?N L? C?P NH?T KI?N TH?CI. QUY ?NH CHUNGQuy tr?nh n?y bao g?m c?c b??c c?ng vi?c ? th?c hi?n nhi?m v? qu?n l? vi?c t? ch?c c?p nh?t ki?n th?c.Quy tr?nh n?y do B? ph?n qu?n l? LT t?i T?ng c?c Thu? v? B? ph?n qu?n l? LT t?i C?c Thu? ch?u tr?ch nhi?m th?c hi?n ? ?m b?o vi?c gi?i quy?t h? s?, b?o c?o c?a c?c ?n v? t? ch?c CNKT ??c th?c hi?n ?ng th? t?c, tr?nh t?, th?i gian theo quy ?nh c?a ph?p lu?t v? vi?c qu?n l? c?p nh?t ki?n th?c ?ng quy ?nh, g?m c?c c?ng vi?c sau:- C?p Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKT ?i v?i c?c ?i t??ng theo quy ?nh t?i i?m c, i?m d Kho?n 2 i?u 21 Th?ng t? s? 10/2021/TT-BTC;- Ti?p nh?n v? t?ng h?p d? li?u v? b?o c?o c?a ?n v? t? ch?c CNKT;- Ti?p nh?n v? x? l? th?ng tin ph?n ?nh v? h?nh vi vi ph?m trong vi?c t? ch?c c?p nh?t ki?n th?c; gi?m s?t v? ki?m tra ho?t ?ng t? ch?c c?p nh?t ki?n th?c.C?c quy tr?nh, quy ch? c? li?n quan g?m:- Quy tr?nh Ti?p nh?n v? gi?i quy?t th? t?c h?nh ch?nh thu? c?a NNT theo c? ch? m?t c?a t?i c? quan thu? ban h?nh k?m theo Quy?t ?nh s? 2351/Q-TCT ng?y 11/12/2015 v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?).- Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11/6/2021 c?a T?ng c?c Thu? v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?).II. N?I DUNG QUY TR?NH1. C?p Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKTB??c 1: Ti?p nh?n, x? l? h? s?- Khi ti?p nh?n h? s? ng k? c?p Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKT, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:+ Nh?p th?ng tin v?o Ph?n h? qu?n l? CNKT.+ Ki?m tra t?nh ?y ?, h?p ph?p c?a h? s?; i?u ki?n v? gi?ng vi?n, chuy?n ng?nh ?o t?o c?a ?n v? ?o t?o theo quy ?nh t?i kho?n 2, i?u 4, Quy ch? 811.- Tr??ng h?p c?n b? sung, gi?i tr?nh th?ng tin:+ D? th?o Th?ng b?o gi?i tr?nh, b? sung th?ng tin t?i li?u m?u s? 02/QTR-LT ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? qu?n l? CNKT, tr?nh l?nh ?o V? TTHT k? Th?ng b?o.+ Chuy?n Th?ng b?o cho B? ph?n HCVT ? g?i cho t? ch?c ? ngh? c?p gi?y x?c nh?n qua ??ng b?u ch?nh.Th?i gian th?c hi?n: ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y ti?p nh?n h? s?.- Tr??ng h?p h? s? ? i?u ki?n (bao g?m c? tr??ng h?p sau khi ? gi?i tr?nh, b? sung):+ D? th?o T? tr?nh, Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKT m?u s? 03/CNKT ban h?nh k?m theo Quy ch? 811 t?i Ph?n h? qu?n l? CNKT, tr?nh l?nh ?o T?ng c?c Thu? k? Gi?y x?c nh?n.+ Chuy?n cho B? ph?n HCVT ? g?i ?n v? t? ch?c CNKT qua ??ng b?u ch?nh.Th?i gian th?c hi?n: ch?m nh?t 10 ng?y l?m vi?c k? t? ng?y ti?p nh?n ? h? s?.- Tr??ng h?p h? s? kh?ng ? i?u ki?n (bao g?m c? tr??ng h?p kh?ng nh?n ??c h? s? gi?i tr?nh, b? sung)+ D? th?o T? tr?nh, Th?ng b?o v? vi?c kh?ng ? i?u ki?n t? ch?c c?p nh?t ki?n th?c m?u s? 16/QTR-LT ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? qu?n l? CNKT, trong ? n?u r? l? do kh?ng ? i?u ki?n ??c c?p gi?y x?c nh?n, tr?nh l?nh ?o T?ng c?c Thu? k? Th?ng b?o.+ Chuy?n cho B? ph?n HCVT ? g?i t? ch?c ? ngh? c?p gi?y x?c nh?n qua ??ng b?u ch?nh.Th?i gian th?c hi?n: ch?m nh?t 10 ng?y l?m vi?c k? t? ng?y nh?n ? h? s? ho?c ng?y h?t th?i h?n tr?n Th?ng b?o gi?i tr?nh, b? sung h? s?.B??c 2: C?p nh?t v? c?ng khai th?ng tinB? ph?n qu?n l? LT t?i T?ng c?c Thu? c?p nh?t th?ng tin v? Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKT v?o Ph?n h? qu?n l? CNKT ? h? th?ng t? ?ng c?ng khai  Danh s?ch c?c ?n v? ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? tr?n C?ng TTT.Th?i gian th?c hi?n: ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y c?p Gi?y x?c nh?n.2. C?p t?i kho?n giao d?ch i?n t?T?ng c?c Thu? c?p t?i kho?n giao d?ch i?n t? cho c?c ?n v? t? ch?c CNKT ? th?c hi?n g?i K? ho?ch t? ch?c l?p c?p nh?t ki?n th?c, B?o c?o k?t qu? t? ch?c l?p c?p nh?t ki?n th?c ?n T?ng c?c Thu? b?ng ??ng i?n t?, qua C?ng TTT.3. X? l? tr??ng h?p ?n v? t? ch?c CNKT th?ng b?o ng?ng t? ch?c c?p nh?t ki?n th?cB??c 1: Ti?p nh?n v? x? l? h? s?Khi ti?p nh?n vn b?n c?a ?n v? t? ch?c CNKT (? ??c T?ng c?c Thu? c?p Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKT) th?ng b?o ng?ng t? ch?c c?p nh?t ki?n th?c, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:- D? th?o T? tr?nh, Th?ng b?o v? vi?c Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? h?t hi?u l?c m?u s? 17/QTR-LT ban h?nh k?m theo Quy tr?nh n?y t?i Ph?n h? qu?n l? CNKT, tr?nh l?nh ?o T?ng c?c Thu? k? Th?ng b?o.- Chuy?n Th?ng b?o cho B? ph?n HCVT ? g?i cho ?n v? t? ch?c CNKT qua ??ng b?u ch?nh.Th?i gian th?c hi?n: ch?m nh?t 07 ng?y l?m vi?c k? t? ng?y nh?n ??c vn b?n c?a ?n v? t? ch?c CNKT.B??c 2: C?p nh?t v? c?ng khai th?ng tinB? ph?n qu?n l? LT t?i T?ng c?c Thu? c?p nh?t th?ng tin c?a Th?ng b?o v?o Ph?n h? qu?n l? CNKT ? h? th?ng t? ?ng c?ng khai th?ng tin tr?n C?ng TTT. Th?i gian th?c hi?n ch?m nh?t 03 ng?y l?m vi?c k? t? ng?y ban h?nh Th?ng b?o.4. Ti?p nh?n k? ho?ch t? ch?c c?p nh?t ki?n th?c4.1. Ti?p nh?n k? ho?ch t? ch?c c?p nh?t ki?n th?c- C?ng TTT ti?p nh?n K? ho?ch t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ho?c K? ho?ch i?u ch?nh, b? sung theo m?u 04/CNKT Quy ch? 811 (tr? tr??ng h?p C?c Thu? t?nh, th?nh ph? tr?c thu?c Trung ??ng t? ch?c c?p nh?t ki?n th?c c?ng v?i c?c l?p t?p hu?n chung cho ng??i n?p thu? th? kh?ng ph?i g?i k? ho?ch cho T?ng c?c Thu?); t? ?ng tr? Th?ng b?o ti?p nh?n h? s? m?u s? 01-1/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC ch?m nh?t 15 ph?t k? t? khi nh?n ??c K? ho?ch.- Ph?n h? qu?n l? CNKT t? ?ng t?ng h?p d? li?u v? K? ho?ch t? ch?c c?p nh?t ki?n th?c ? theo d?i, ?i chi?u v?i B?o c?o k?t qu? t? ch?c CNKT.4.2. ?n ?c g?i K? ho?ch t? ch?c c?p nh?t ki?n th?cSau ng?y 31/1 h?ng nm m? c?c ?n v? t? ch?c CNKT ch?a g?i K? ho?ch th? Ph?n h? qu?n l? CNKT t? ?ng t?o Th?ng b?o v? vi?c g?i k? ho?ch t? ch?c c?p nh?t ki?n th?c m?u s? 18/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, g?i cho c?c ?n v? t? ch?c CNKT qua ??ng i?n t?, qua C?ng TTT.5. Th?c hi?n t? ch?c c?p nh?t ki?n th?c t?i C?c Thu?Tr??c khi t? ch?c l?p c?p nh?t ki?n th?c, B? ph?n qu?n l? LT t?i C?c Thu? th?ng b?o tr?n website v? g?i th?ng b?o cho LT tr?n ?a b?n v? ch??ng tr?nh c?p nh?t ki?n th?c. Ri?ng l?p c?p nh?t ki?n th?c ??c t? ch?c c?ng v?i l?p t?p hu?n chung cho ng??i n?p thu? th? B? ph?n qu?n l? LT t?i C?c Thu? g?i th?ng b?o cho LT ? th?ng b?o cho nh?n vi?n LT ng k? tham gia ? ??c c?p Gi?y x?c nh?n ? tham d? c?p nh?t ki?n th?c tr??c khi l?p t?p hu?n ??c t? ch?c.Khi t? ch?c c?p nh?t ki?n th?c, B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:- Theo d?i, i?m danh h?c vi?n tham d? l?p h?c;- C?p Gi?y x?c nh?n ? tham d? c?p nh?t ki?n th?c theo m?u 2.4 t?i Ph? l?c ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC cho h?c vi?n trong th?i gian ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y k?t th?c l?p h?c. C?ng TTT h? tr? t?o v? in Gi?y x?c nh?n ? tham d? c?p nh?t ki?n th?c.- G?i B?o c?o k?t qu? t? ch?c l?p c?p nh?t ki?n th?c theo m?u 2.5 t?i Ph? l?c ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC ?n T?ng c?c Thu? qua C?ng TTT trong th?i gian ch?m nh?t 05 ng?y l?m vi?c k? t? ng?y k?t th?c l?p h?c.- L?u tr? h? s? t? ch?c c?p nh?t ki?n th?c theo quy ?nh t?i i?u 9 Quy ch? 811.6. Ti?p nh?n, x? l? B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?cC?ng TTT h? tr? c?c ?n v? t? ch?c CNKT l?p v? g?i B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c t? d? li?u c?p Gi?y x?c nh?n ? tham d? c?p nh?t ki?n th?c.- C?ng TTT ti?p nh?n B?o c?o k?t qu? t? ch?c l?p c?p nh?t ki?n th?c theo m?u 2.5 t?i Ph? l?c ban h?nh k?m theo Th?ng t? s? 10/2021/TT-BTC (B?o c?o m?u 2.5), t? ?ng tr? Th?ng b?o ti?p nh?n h? s? cho ?n v? t? ch?c CNKT m?u s? 01-1/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC, ch?m nh?t 15 ph?t k? t? khi nh?n ??c b?o c?o.- Ph?n h? qu?n l? CNKT t? ?ng ki?m tra c?c th?ng tin tr?n B?o c?o m?u 2.5 v?i c? s? d? li?u: s? CCHN; s? l?p ? ng k? t?i K? ho?ch t? ch?c c?p nh?t ki?n th?c (tr? l?p c?p nh?t ki?n th?c ??c t? ch?c c?ng l?p t?p hu?n chung cho NNT c?a C?c Thu?):+ Tr??ng h?p d? li?u tr?n B?o c?o m?u 2.5 kh?p ?ng v?i d? li?u trong h? th?ng: C?ng TTT tr? th?ng b?o ch?p nh?n b?o c?o m?u s? 01-2/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC. ?ng th?i, ?ng d?ng t? ?ng ghi s? nh?n h? s? tr?n Ph?n h? QHS c?a h? th?ng TMS.+ Tr??ng h?p d? li?u tr?n B?o c?o m?u 2.5 kh?ng kh?p ?ng v?i d? li?u trong h? th?ng: C?ng TTT tr? th?ng b?o kh?ng ch?p nh?n b?o c?o m?u s? 01-2/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC.- Tr??ng h?p ?n v? t? ch?c CNKT ? g?i B?o c?o m?u 2.5 nh?ng sau ? ph?t hi?n b?o c?o c? sai s?t th? ?n v? t? ch?c CNKT truy c?p C?ng TTT ? i?u ch?nh v? g?i l?i B?o c?o m?u 2.5 cho ch?nh x?c. C?ng TTT ti?p nh?n B?o c?o m?u 2.5 ? ??c i?u ch?nh v? t? ?ng c?p nh?t b?o c?o theo s? li?u i?u ch?nh.7. X? l? ch?nh l?ch b?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c7.1. G?i th?ng b?o gi?i tr?nh b?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?cKhi ti?p nh?n th?ng tin gi?i tr?nh c?a LT theo quy ?nh t?i ti?t 1.8.2 i?m 1.8 kho?n 1 Quy tr?nh qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT v? qu?n l? h?nh ngh? c?a nh?n vi?n LT, B? ph?n qu?n l? LT t?i C?c Thu? cn c? Gi?y x?c nh?n ? tham d? c?p nh?t ki?n th?c c?a nh?n vi?n LT do LT cung c?p ? x?c ?nh d? li?u v? s? gi? c?p nh?t ki?n th?c tr?n B?o c?o m?u 2.5 so v?i Gi?y x?c nh?n do ?n v? t? ch?c CNKT c?p cho nh?n vi?n LT n?u c? ch?nh l?ch th? th?c hi?n:- Nh?p th?ng tin v? s? gi? c?p nh?t ki?n th?c c? s? ch?nh l?ch v?o Ph?n h? qu?n l? CNKT ? t?o Th?ng b?o v? vi?c gi?i tr?nh B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c m?u s? 19/QTR-LT ban h?nh k?m theo Quy tr?nh n?y ? ngh? ?n v? t? ch?c CNKT i?u ch?nh B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c.- Ph?n h? qu?n l? CNKT t? ?ng g?i Th?ng b?o cho ?n v? t? ch?c CNKT qua ??ng i?n t?, qua C?ng TTT.7.2. X? l? sai s?t d? li?u c?p nh?t ki?n th?c theo th?ng b?o c?a c? quan thu?- C?ng TTT ti?p nh?n b?o c?o m?u 2.5 ? ??c i?u ch?nh, t? ?ng tr? Th?ng b?o ti?p nh?n h? s? cho ?n v? t? ch?c CNKT m?u s? 01-1/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC, ch?m nh?t 15 ph?t k? t? khi nh?n ??c th?ng b?o.- Ph?n h? qu?n l? CNKT t? ?ng ki?m tra c?c th?ng tin tr?n b?o c?o m?u 2.5 ? ??c i?u ch?nh v?i d? li?u c?n i?u ch?nh:+ Tr??ng h?p d? li?u kh?ng kh?p ?ng v?i d? li?u c?n i?u ch?nh: C?ng TTT tr? th?ng b?o kh?ng ch?p nh?n h? s? b?o c?o m?u s? 01-2/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC.+ Tr??ng h?p d? li?u kh?p ?ng v?i d? li?u c?n i?u ch?nh: C?ng TTT tr? th?ng b?o ch?p nh?n b?o c?o m?u s? 01-2/TB-TT ban h?nh k?m theo Th?ng t? s? 19/2021/TT-BTC. Ph?n h? qu?n l? CNKT t? ?ng c?p nh?t d? li?u i?u ch?nh.8. T?ng h?p d? li?u v? c?p nh?t ki?n th?cCh?m nh?t ng?y 31/1 h?ng nm, Ph?n h? qu?n l? CNKT t? ?ng t?ng h?p s? li?u v? s? gi? c?p nh?t ki?n th?c theo s? CCHN, theo ?n v? t? ch?c CNKT, theo th?i gian.... ? ph?c v? vi?c tra c?u, qu?n l? v? t?ng h?p danh s?ch x?c ?nh nh?n vi?n LT ? i?u ki?n h?nh ngh?, b? ?nh ch? ho?c ch?m d?t h?nh ngh?.9. X? l? vi ph?m ?i v?i ?n v? t? ch?c CNKT9.1. X?c ?nh h?nh vi vi ph?mKhi nh?n ??c th?ng tin ho?c ph?t hi?n ?n v? t? ch?c CNKT c? d?u hi?u vi ph?m v? c?ng t?c t? ch?c c?p nh?t ki?n th?c quy ?nh t?i Th?ng t? 10/2021/TT-BTC v? Quy ch? 811, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:- Tr??ng h?p th?ng tin, h? s? ch?a ?y ? th?ng tin, cn c? ? x? l?, B? ph?n qu?n l? LT t?i T?ng c?c Thu? d? th?o Th?ng b?o v? vi?c gi?i tr?nh th?ng tin t? ch?c c?p nh?t ki?n th?c m?u s? 20/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, tr?nh L?nh ?o V? TTHT k? Th?ng b?o, chuy?n cho B? ph?n HCVT ? g?i cho ?n v? t? ch?c CNKT theo ??ng b?u ch?nh.- Tr??ng h?p th?ng tin, h? s? ? ? cn c? ? x? l?, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n x? l? h?nh vi vi ph?m theo i?m 9.4.Th?i gian th?c hi?n: 05 ng?y l?m vi?c k? t? ng?y ti?p nh?n th?ng tin ho?c k? t? ng?y ph?t hi?n h?nh vi vi ph?m.9.2. Tr?nh T?ng c?c ban h?nh quy?t ?nh ki?m traTr??ng h?p ?n v? t? ch?c CNKT kh?ng c? vn b?n gi?i tr?nh ho?c ? gi?i tr?nh nh?ng ch?a r?, c?n thi?t ph?i th?c hi?n ki?m tra ? l?m r? h?nh vi vi ph?m th? B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:- D? th?o T? tr?nh, Quy?t ?nh ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c m?u s? 21/QTR-LT ban h?nh k?m theo Quy tr?nh n?y. Th?nh ph?n o?n ki?m tra do V? TTHT l?m tr??ng o?n; th?nh vi?n c?a o?n ki?m tra l? c?ng ch?c c?c V?/?n v? c? li?n quan theo ? xu?t c?a V? TTHT.- Tr?nh l?nh ?o T?ng c?c Thu? k? Quy?t ?nh.- Chuy?n Quy?t ?nh cho B? ph?n HCVT ? g?i cho ?n v? t? ch?c CNKT theo ??ng b?u ch?nh.Th?i gian th?c hi?n: 10 ng?y l?m vi?c k? t? ng?y h?t th?i h?n tr?n Th?ng b?o v? vi?c cung c?p, gi?i tr?nh th?ng tin ph?n ?nh vi ph?m.B? ph?n qu?n l? LT t?i T?ng c?c Thu? c?p nh?t Quy?t ?nh ki?m tra v?o Ph?n h? qu?n l? CNKT.9.3. Th?c hi?n ki?m tra- o?n ki?m tra ti?n h?nh ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c. N?i dung ki?m tra bao g?m: i?u ki?n t? ch?c c?p nh?t ki?n th?c, c?ng t?c t? ch?c l?p, l?u gi? h? s? gi?ng vi?n, h?c vi?n v? h? s? t? ch?c c?c l?p c?p nh?t ki?n th?c.- K?t th?c ki?m tra, o?n ki?m tra v? ?n v? t? ch?c CNKT l?p Bi?n b?n ki?m tra m?u s? 22/QTR-LT ban h?nh k?m theo Quy tr?nh n?y. Bi?n b?n ki?m tra c?n n?u r? h?nh vi vi ph?m v? ki?n ngh? c?a o?n ki?m tra v? h?nh th?c x? l? vi ph?m ?i v?i ?n v? t? ch?c CNKT theo quy ?nh t?i Th?ng t? s? 10/2021/TT-BTC v? Quy ch? 811.- B?o c?o T?ng c?c k?t qu? ki?m tra v? x? l? vi ph?m: o?n ki?m tra d? th?o T? tr?nh b?o c?o k?t qu? ki?m tra, ki?n ngh? h?nh th?c x? l? vi ph?m ?i v?i ?n v? t? ch?c CNKT (n?u c?) theo quy ?nh t?i ti?t 9.4.1 i?m 9.4 kho?n 9 Quy tr?nh Qu?n l? c?p nh?p ki?n th?c.- Chuy?n h? s? cho B? ph?n qu?n l? LT t?i T?ng c?c Thu?: Sau khi tr?nh b?o c?o T?ng c?c k?t qu? ki?m tra, o?n ki?m tra chuy?n to?n b? h? s? bao g?m: Bi?n b?n ki?m tra, T? tr?nh b?o c?o T?ng c?c k?t qu? ki?m tra cho B? ph?n qu?n l? LT t?i T?ng c?c Thu?.9.4. X? l? h?nh vi vi ph?m.9.4.1. X?c ?nh h?nh th?c x? l? vi ph?m:+ ?n v? t? ch?c CNKT c? h?nh vi t? ch?c c?p nh?t ki?n th?c khi ch?a ng k? v?i T?ng c?c Thu? ho?c ? ng k? nh?ng ch?a ??c T?ng c?c Thu? c?p Gi?y x?c nh?n ? i?u ki?n t? ch?c CNKT (vi ph?m t?i i?m a kho?n 1 i?u 10 Quy ch? 811), th? b? x? l?: C?ng khai h?nh vi vi ph?m c?a ?n v? t? ch?c CNKT tr?n C?ng TTT;+ ?n v? t? ch?c CNKT c? h?nh vi t? ch?c l?p c?p nh?t ki?n th?c khi ch?a th?ng b?o v?i T?ng c?c Thu? k? ho?ch t? ch?c c?p nh?t ki?n th?c (vi ph?m t?i i?m b kho?n 1 i?u 10 Quy ch? 811), th? b? x? l?: Kh?ng c?ng nh?n k?t qu? c?p nh?t ki?n th?c; C?ng khai h?nh vi vi ph?m c?a ?n v? t? ch?c CNKT tr?n C?ng TTT;+ ?n v? t? ch?c CNKT c? h?nh vi t? ch?c c?p nh?t ki?n th?c khi kh?ng c?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c theo quy ?nh; b?o c?o kh?ng trung th?c v? t? ch?c c?p nh?t ki?n th?c (vi ph?m t?i i?m c, d kho?n 1 i?u 10 Quy ch? 811), th? b? x? l?: Kh?ng c?ng nh?n k?t qu? c?p nh?t ki?n th?c; X?a t?n trong danh s?ch c?c ?n v? ? i?u ki?n t? ch?c c?p nh?t ki?n th?c; C?ng khai h?nh vi vi ph?m c?a ?n v? t? ch?c CNKT tr?n C?ng TTT.+ ?n v? t? ch?c CNKT c? h?nh vi g?i k? ho?ch t? ch?c c?p nh?t ki?n th?c, b?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c kh?ng ?ng quy ?nh, ? ??c c? quan thu? nh?c nh? nh?ng v?n vi ph?m (vi ph?m t?i i?m  kho?n 1 i?u 10 Quy ch? 811), th? b? x? l?: cn c? v?o t?nh ch?t, m?c ? vi ph?m B? ph?n qu?n l? LT t?i T?ng c?c Thu? ki?n ngh? h?nh th?c x? l? vi ph?m ph? h?p.9.4.2. Tr?nh t? th?c hi?n x? l? vi ph?mCn c? v?o th?ng tin, h? s? (?i v?i c?c tr??ng h?p ? cn c? ? x? l? h?nh vi vi ph?m) ho?c cn c? v?o h? s? do o?n ki?m tra cung c?p, B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:- D? th?o T? tr?nh, Th?ng b?o v? vi?c x? l? h?nh vi vi ph?m c?a ?n v? t? ch?c c?p nh?t ki?n th?c m?u s? 23/QTR-LT ban h?nh k?m theo Quy tr?nh n?y, Th?ng b?o v? vi?c Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? h?t hi?u l?c m?u s? 17/QTR-LT ban h?nh k?m theo Quy tr?nh n?y (tr??ng h?p h?nh vi vi ph?m ?n m?c x?a t?n trong Danh s?ch c?c ?n v? ? i?u ki?n t? ch?c c?p nh?t ki?n th?c);- Tr?nh l?nh ?o T?ng c?c Thu? k? Th?ng b?o;- Chuy?n Th?ng b?o cho B? ph?n HCVT ? g?i cho ?n v? t? ch?c CNKT theo ??ng b?u ch?nh.Th?i gian th?c hi?n: 10 ng?y l?m vi?c k? t? ng?y ph?t hi?n h?nh vi vi ph?m ho?c ng?y ti?p nh?n th?ng tin ho?c ng?y ti?p nh?n h? s? do o?n ki?m tra cung c?p.?i v?i h?nh th?c x? l? vi ph?m kh?ng c?ng nh?n k?t qu? t? ch?c c?p nh?t ki?n th?c trong ? c? k?t qu? c?p nh?t ki?n th?c c?a nh?n vi?n LT:- B? ph?n qu?n l? LT t?i T?ng c?c Thu? th?c hi?n:+ i?u ch?nh d? li?u v? s? gi? c?p nh?t ki?n th?c c?a nh?n vi?n LT t?i Ph?n h? qu?n l? CNKT;+ G?i th?ng tin cho C?c Thu? qu?n l? LT n?i nh?n vi?n LT ang l?m vi?c.- B? ph?n qu?n l? LT t?i C?c Thu? th?c hi?n:+ R? so?t l?i c?c tr??ng h?p nh?n vi?n LT kh?ng ??c c?ng nh?n s? gi? c?p nh?t ki?n th?c;+ X? l? vi ph?m ?i v?i nh?n vi?n LT theo quy ?nh t?i ti?t 2.2.2 ho?c 2.2.4 i?m 2.2 kho?n 2 Quy tr?nh qu?n l? ho?t ?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a LT v? qu?n l? h?nh ngh? c?a nh?n vi?n LT.9.5. C?p nh?t v? c?ng khai th?ng tinB? ph?n qu?n l? LT t?i T?ng c?c Thu? c?p nh?t Th?ng b?o v?o Ph?n h? qu?n l? CNKT v? c?ng khai th?ng tin tr?n C?ng TTT ch?m nh?t trong th?i h?n 03 ng?y l?m vi?c k? t? ng?y ban h?nh Th?ng b?o.Ph?n IIIT? CH?C TH?C HI?NI. Ch? ? b?o c?o1. B?o c?o ?nh k?B? ph?n TTHT t?i C?c Thu? th?c hi?n B?o c?o c?ng t?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu? m?u s? 24/QTR-LT ban h?nh k?m theo Quy tr?nh n?y ?nh k? 01 nm/l?n, g?m c?c n?i dung:- B?o c?o k?t qu? c?ng t?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu? (b?ng s? li?u).- B?o c?o ?nh gi? c?ng t?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?: ?nh gi? chung k?t qu? v? t?nh h?nh th?c hi?n c?ng t?c qu?n l? h?nh ngh?; nh?ng thu?n l?i, kh? khn, bi?n ph?p kh?c ph?c; ph??ng h??ng c?ng t?c trong k? t?i; ki?n ngh?, ? xu?t...Th?i h?n b?o c?o: tr??c ng?y 31 th?ng 03 c?a nm ti?p theo nm b?o c?o.H?nh th?c b?o c?o: b?ng ??ng i?n t? qua ?DQLLT2. B?o c?o ?t xu?tB? ph?n TTHT t?i c? quan thu? c?c c?p th?c hi?n b?o c?o ?t xu?t khi c? y?u c?u c?a c? quan c? th?m quy?n.3. T?ng h?p d? li?u ph?c v? c?ng t?c qu?n l? LT?DQLLT h? tr? k?t xu?t d? li?u theo m?t ho?c ?ng th?i nhi?u ti?u ch? v? th?i gian, ?i t??ng, ?a b?n, ph?m vi cung c?p d?ch v?, l?ch s? ho?t ?ng...c?a LT v? nh?n vi?n LT ? ph?c v? c?ng t?c b?o c?o, c?ng t?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a c? quan thu? c?c c?p.II. Ph?n c?ng tr?ch nhi?m th?c hi?n quy tr?nh1. V? TTHT ch?u tr?ch nhi?m th?c hi?n, gi?m s?t vi?c c?p CCHN, t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu?; theo d?i, ch? ?o, h??ng d?n c?c C?c Thu? th?c hi?n nhi?m v? quy ?nh t?i Quy tr?nh n?y.2. Th? tr??ng c? quan Thu? c?c c?p c? tr?ch nhi?m t? ch?c, tri?n khai, b? tr? ph?n c?ng c?n b?, c?ng ch?c th?c hi?n ?ng quy ?nh t?i quy tr?nh n?y; ?nh k? ho?c ?t xu?t c? quan thu? c?p tr?n t? ch?c ki?m tra vi?c th?c hi?n quy tr?nh c?a c? quan thu? c?p d??i v? ?p d?ng c?c h?nh th?c khen th??ng, k? lu?t theo ch? ? quy ?nh.3. Trong qu? tr?nh t? ch?c th?c hi?n quy tr?nh n?u c? v??ng m?c, C?c Thu? c?c t?nh, th?nh ph? k?p th?i b?o c?o v? T?ng c?c Thu? ? nghi?n c?u, gi?i quy?t./.??T?NG C?C THU??PH? L?CDANH M?C M?U BI?U, TH?NG B?O C?A C? QUAN QU?N L? THU? (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22 th?ng 9 nm 2022 c?a T?ng c?c Thu?)TTT?n vn b?nM?u s?1Th?ng b?o v? vi?c c?p CCHN d?ch v? l?m th? t?c v? thu?01a/QTR-LT2Th?ng b?o v? vi?c kh?ng ? i?u ki?n c?p CCHN d?ch v? l?m th? t?c v? thu?01b/QTR-LT3Th?ng b?o v? vi?c gi?i tr?nh, b? sung th?ng tin, t?i li?u02/QTR-LT4Phi?u x? l? h? s? xin c?p CCHN d?ch v? l?m th? t?c v? thu?03/QTR-LT5Gi?y ch?ng nh?n04/QTR-LT6Gi?y m?i v? vi?c gi?i tr?nh h? s? li?n quan ?n CCHN d?ch v? l?m th? t?c v? thu?05/QTR-LT7Bi?n b?n l?m vi?c v? vi?c x?c ?nh h?nh vi vi ph?m trong vi?c s? d?ng CCHN d?ch v? l?m th? t?c v? thu?06/QTR-LT8Th?ng b?o v? vi?c DN kh?ng ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu?/Nh?n vi?n ?i l? thu? kh?ng ? i?u ki?n h?nh ngh?07/QTR-LT9Th?ng b?o v? vi?c ng k? c?p l?i Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? (l?n....)08/QTR-LT10Th?ng b?o v? vi?c Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?c09/QTR-LT11Bi?n b?n ki?m tra v? vi?c kinh doanh h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? v? nh?n vi?n ?i l? thu?10/QTR-LT12Th?ng b?o v? vi?c Quy?t ?nh ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?c11/QTR-LT13Th?ng b?o v? vi?c gi?i tr?nh, l?m r? th?ng tin t?i Th?ng b?o m?u 2.8/B?o c?o m?u 2.9 (l?n...)12/QTR-LT14Th?ng b?o v? vi?c g?i Th?ng b?o m?u 2.8/B?o c?o m?u 2.9 (l?n...)13/QTR-LT15Th?ng b?o v? vi?c gi?m nh?n vi?n ?i l? thu? ?nh h??ng ?n i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?14a/QTR-LT16Th?ng b?o v? vi?c gi?m nh?n vi?n ?i l? thu? ?nh h??ng ?n i?u ki?n cung c?p d?ch v? k? to?n cho doanh nghi?p si?u nh? c?a ?i l? thu?14b/QTR-LT17Th?ng b?o v? vi?c nh?n vi?n LT ang b? ?nh ch? ? i?u ki?n ti?p t?c ??c h?nh ngh? d?ch v? l?m th? t?c v? thu?15/QTR-LT18Th?ng b?o v? vi?c kh?ng ? i?u ki?n t? ch?c c?p nh?t ki?n th?c16/QTR-LT19Th?ng b?o v? vi?c GXN ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? h?t hi?u l?c17/QTR-LT20Th?ng b?o v? vi?c g?i k? ho?ch t? ch?c c?p nh?t ki?n th?c18/QTR-LT21Th?ng b?o v? vi?c gi?i tr?nh B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c19/QTR-LT22Th?ng b?o v? vi?c gi?i tr?nh th?ng tin t? ch?c c?p nh?t ki?n th?c20/QTR-LT23Quy?t ?nh v? vi?c ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c21/QTR-LT24Bi?n b?n ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c22/QTR-LT25Th?ng b?o v? vi?c x? l? h?nh vi vi ph?m c?a ?n v? t? ch?c c?p nh?t ki?n th?c23/QTR-LT26B?o c?o c?ng t?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?24/QTR-LT??M?u s? 01a/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-TCTH? N?i, ng?y & & th?ng & & nm & & ?TH?NG B?OV? vi?c c?p ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?T?ng c?c Thu? th?ng b?o ?n ?ng/B?: (T?n ng??i ng k? c?p CCHN) & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh.?ng/B? & & & & & & & & & & ? ??c c?p ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?, s? ch?ng ch?:....Tr??ng h?p ?ng/B? ? ng k? nh?n CCHN qua b?u ch?nh c?ng ?ch, ch?ng ch? c?a ?ng/B? s? ??c g?i v? ?a ch? ? ng k? t?i h? s?.Tr??ng h?p ?ng/B? ? ng k? nh?n tr?c ti?p t?i T?ng c?c Thu?, ? ngh? ?ng/B? ?n (?a i?m)... T?ng c?c Thu?, th?i gian:.... ? nh?n ch?ng ch?. Ng??i nh?n ch?ng ch? ph?i xu?t tr?nh ch?ng minh nh?n d?n ho?c cn c??c c?ng d?n ho?c h? chi?u (?i v?i ng??i n??c ngo?i) v? gi?y ?y quy?n nh?n ch?ng ch? (n?u l? ng??i ??c ?y quy?n nh?n thay).T?ng c?c Thu? th?ng b?o ? ?ng/B? ??c bi?t v? th?c hi?n./.??T?NG C?C THU???M?u s? 01b/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-TCTH? N?i, ng?y & & th?ng & & nm & & ?TH?NG B?OV? vi?c kh?ng ? i?u ki?n c?p ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?T?ng c?c Thu? th?ng b?o ?n ?ng/B?: (T?n ng??i ng k? c?p CCHN) & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..?a ch? (nh?n th?ng b?o): & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;H? s? c?a ?ng/B? & & & & & & & & & & kh?ng ? i?u ki?n c?p ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? theo quy ?nh t?i i?u & & Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021.L? do: & & & & & & & & & & N?u c? v??ng m?c, ? ngh? ?ng/B? li?n h? v?i V? Tuy?n truy?n - H? tr? ng??i n?p thu? - T?ng c?c Thu? theo s? i?n tho?i: & & & & & & & & & & ?a ch?: & & & & & & & & & & & & & & & T?ng c?c Thu? th?ng b?o ? ?ng/B? ??c bi?t./.? N?i nh?n: - Nh? tr?n; - L?u: VT& L?NH ?O T?NG C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 02/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?N C? QUAN C?P TR?N T?N C? QUAN QU?N L? THU? BAN H?NH 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 gi?i tr?nh, b? sung th?ng tin, t?i li?u(T?n c? quan qu?n l? thu? ra th?ng b?o) ... th?ng b?o ?n (T?n ng??i ng k? c?p CCHN/LT/?n v? t? ch?c CNKT) & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..?a ch? nh?n th?ng b?o: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & .Cn c? quy ?nh c?a ph?p lu?t thu? hi?n h?nh v? tr?ch nhi?m c?a ng??i n?p thu? trong vi?c cung c?p th?ng tin theo y?u c?u c?a c? quan qu?n l? thu?;? l?m r? c?c n?i dung:& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & trong h? s?: & (CCHN/LT/CNKT)& ;(T?n c? quan qu?n l? thu? ban h?nh th?ng b?o) & & ? ngh? (T?n ng??i ng k? c?p CCHN/LT/?n v? t? ch?c CNKT) & & gi?i tr?nh v? b? sung th?ng tin, t?i li?u sau ?y:& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Vn b?n gi?i tr?nh, th?ng tin, t?i li?u b? sung g?i v? (T?n c? quan qu?n l? thu? ra th?ng b?o) & & & & & tr??c ng?y & & th?ng & & nm & & & N?u c? v??ng m?c, ? ngh? ng??i ng k? c?p CCHN/LT/?n v? t? ch?c CNKT li?n h? v?i (T?n c? quan qu?n l? thu? ra th?ng b?o) & & theo s? i?n tho?i: & & & & & ?a ch?: & & & & & & & & & & (T?n c? quan qu?n l? thu? ra th?ng b?o) & & & & th?ng b?o ? (T?n ng??i ng k? c?p CCHN/LT/?n v? t? ch?c CNKT) & & ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?u: VT& L?NH ?O B? PH?N TUY?N TRUY?N H? TR? (K?, ghi r? h? t?n, ?ng d?u/k? i?n t?)??M?u s? 03/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?PHI?U X? L?H? S? XIN C?P CCHN D?CH V? L?M TH? T?C V? THU?Ng?y & & th?ng & & nm & & & , T?ng c?c Thu? ? nh?n ? h? s? xin c?p CCHN d?ch v? l?m th? t?c v? thu? c?a ?ng/B?: & & & & & & Sinh ng?y: & & & & & & Gi?y CMND/CCCD/H? chi?u s? & & & & & & C?p ng?y & & & & & & N?i c?p: & & & & & & M? s? thu?:Tr??ng h?p mi?n thi:?% Ng??i ? c? th?i gian c?ng t?c trong ng?nh thu?Th?i gian c?ng t?c trong ng?nh thu?:Ng?ch c?ng ch?c thu?:Quy?t ?nh ngh? h?u t? ng?y:?% Ng??i c? ch?ng ch? ki?m to?n vi?n/ch?ng ch? k? to?n vi?n.Ch?ng ch? ki?m to?n vi?n/ch?ng ch? k? to?n vi?n s? & & do B? T?i ch?nh c?p ng?y & & ?% Ng??i mi?n thi m?t m?n, b?o l?u m?t m?nMi?n thi m?n: & & B?o l?u m?n: & & (K? thi nm: & & K?t qu?: & & ).H? s? ?ng/B? ? ngh? c?p CCHN g?m c?c gi?y t? sau:STTT?n lo?i h? s?Chi ti?tT?nh tr?ng gi?y t?Nh?n x?t c?a CCXLNh?n x?t c?a CCT1?n ng k? c?p CCHN????2Gi?y CMND/ CCCD / H? chi?u (?i v?i ng??i n??c ngo?i)????3?nh 3x4????4Gi?y x?c nh?n th?i gian c?ng t?c c?a ?n v? n?i ? l?m vi?c????5Ch?ng ch? ki?m to?n vi?n/Ch?ng ch? k? to?n vi?n????6B?ng t?t nghi?p????7S? b?o hi?m????8C?c gi?y t? theo quy ?nh ?i v?i tr??ng h?p mi?n m?n thi????9C?c gi?y t? theo quy ?nh ?i v?i tr??ng h?p b?o l?u m?n thi????Nh?n x?t c?a C?ng ch?c x? l? h? s?:V? i?u ki?n c?p CCHN d?ch v? l?m th? t?c v? thu?: (chi ti?t t?ng tr??ng h?p)& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & K?t lu?n: Qua xem x?t h? s?, ?i chi?u v?i quy ?nh t?i Th?ng t? 10/2021/TT-BTC ng?y 26/1/2021 c?a B? T?i ch?nh, t?i th?y tr??ng h?p c?a ?ng/B? n?u tr?n ? i?u ki?n ??c c?p CCHN d?ch v? l?m th? t?c v? thu?.??H? N?i, ng?y ?????th?ng???? ?nm C?NG CH?C X? L? H? S? (K?, ghi r? h? t?n)Nh?n x?t c?a C?ng ch?c th?m ?nh h? s?:?H? N?i, ng?y????? th?ng????? nm (K?, ghi r? h? t?n)?H? N?i, ng?y????? th?ng????? nm KT. V? TR??NG PH? V? TR??NG (K?, ghi r? h? t?n)??M?u s? 04/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------??GI?Y CH?NG NH?NT?NG C?C THU? CH?NG NH?N?ng/B?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Nm sinh: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & .S? CMND/CCCD/H? chi?u: & & & & & & & & & & , ng?y c?p & & & & & & & & & & , t?i & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ? ??c c?p ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? theo quy ?nh t?i Th?ng t? & & & & & & & & & & c?a B? T?i ch?nh h??ng d?n v? h?nh ngh? d?ch v? l?m th? t?c v? thu?.S? Ch?ng ch? h?nh ngh? ? c?p ???????? : & & & & & & & & & & & & & & & Ng?y c?p ???????????????????????????????????????????? : & & & & & & & & & & & & & & & ??H? N?i, ng?y & & th?ng & & nm & & & T?NG C?C TR??NG?????M?u s? 05/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /GM-TCTH? N?i, ng?y & & th?ng & & nm & & ?GI?Y M?IV? vi?c gi?i tr?nh h? s? li?n quan ?n ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu?K?nh g?i ?ng/B?: (T?n ng??i ? ??c c?p CCHN) & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch? nh?n th?ng b?o: & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? quy ?nh t?i i?u 13 Th?ng t? 10/2021/TT-BTC ng?y 26/01/2021 v? c?c vn b?n h??ng d?n thi h?nh.T?ng c?c thu? ? ti?p nh?n h? s?/th?ng tin v? vi?c qu?n l?/s? d?ng Ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? s? & & c? d?u hi?u vi ph?m: (ghi r? n?i dung) & & & & & & & & & & K?nh m?i ?ng/B? ?n T?ng c?c Thu? t?i ?a ch?: & & & & & & & & & & & & & & & & & & ? l?m r? n?i dung tr?n. ? s?p x?p th?i gian l?m vi?c c? th?, tr??c khi ?n ? ngh? ?ng/B? li?n h? v?i: & & & Tr??ng h?p ?ng/B? kh?ng ?n l?m vi?c theo gi?y m?i n?y th? T?ng c?c Thu? th?c hi?n ng t?i th?ng tin l?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?. Sau 30 ng?y k? t? ng?y ng t?i gi?y m?i m? ?ng/B? v?n kh?ng ?n th? T?ng c?c Thu? th?c hi?n thu h?i ch?ng ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a ?ng/B? theo quy ?nh.T?ng c?c Thu? th?ng b?o ? ?ng/B? & (T?n ng??i ? ??c c?p CCHN)& bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - & & - L?u: VT& & L?NH ?O V? TUY?N TRUY?N H? TR? NNT (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 06/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? T?N V?/ ?N V? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & , ng?y & & th?ng & & nm & & & ?BI?N B?N L?M VI?CV? vi?c x?c ?nh h?nh vi vi ph?m trong vi?c s? d?ng CCHN d?ch v? l?m th? t?c v? thu?Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? quy ?nh t?i Th?ng t? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? h? s?/th?ng tin v? h?nh vi vi ph?m c?a ?ng/B? & & T?ng c?c Thu? ti?p nh?n ng?y .... th?ng ... nm...;H?m nay, h?i gi? ....ph?t....ng?y .... th?ng ... nm...T?i & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Ch?ng t?i g?m:1. ?ng (B?): & & & & & & & & & & Ch?c v?: & & & & & & & & & & ?n v? & & & & & & & & 2. ?ng (B?): & & & & & & & & & & Ch?c v?: & & & & & & & & & & ?n v? & & & & & & & & Ti?n h?nh l?p bi?n b?n l?m vi?c ? x?c ?nh h?nh vi vi ph?m trong vi?c s? d?ng CCHN d?ch v? l?m th? t?c v? thu? ?i v?i ?ng/B? & & sau ?y:1. ?ng (B?): & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & .Ch?ng ch? h?nh ngh? s?: & & & & & & & & & & & C?p ng?y & & th?ng & & nm & & & ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & .H?nh vi vi ph?m: & & & & & & & & & & & & & & & & & & & & & & & & .. quy ?nh t?i & & 2. ? ki?n tr?nh b?y c?a ?ng/B? (ng??i c? d?u hi?u vi ph?m) & (n?u c?): & & & & & & & & 3. K?t lu?n: (Ghi r? h?nh vi vi ph?m, ki?n ngh? h?nh th?c x? l?. Tr??ng h?p ng??i c? d?u hi?u vi ph?m ? c? t?i li?u gi?i tr?nh l? kh?ng vi ph?m th? ph?i ghi r? n?i dung cn c?, l? do kh?ng b? x? l?...)4. Bi?n b?n g?m ... trang, l?p xong h?i ... gi? ... ph?t, ng?y ... th?ng ... nm ??c l?p th?nh ... b?n c? n?i dung v? gi? tr? nh? nhau; ? ?c l?i cho nh?ng ng??i c? t?n tr?n c?ng nghe, c?ng nh?n l? ?ng v? c?ng k? t?n d??i ?y; ??c giao cho ?ng/B? (ng??i c? d?u hi?u vi ph?m) & & & & & 01 b?n, 01 b?n l?u h? s?.? ki?n b? sung kh?c (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & & <Tr??ng h?p ng??i c? d?u hi?u vi ph?m kh?ng k? bi?n b?n>L? do ng??i c? d?u hi?u vi ph?m kh?ng k? bi?n b?n: & & & & & & & & & & & & & & & & ?NG??I C? D?U HI?U VI PH?M (K?, ghi r? h? t?n)NG??I L?P BI?N B?N (K?, ghi r? ch?c v?, h? t?n)??M?u s? 07/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT& & , ng?y & & th?ng & & nm & & ?TH?NG B?OV? vi?c DN kh?ng ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu?/Nh?n vi?n ?i l? thu? kh?ng ? i?u ki?n h?nh ngh?C?c Thu? & & & & & th?ng b?o ?n: (T?n DN/LT) & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch? (nh?n th?ng b?o): & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? h? s? ng k? c?p, c?p l?i GXN ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?/Th?ng b?o Thay ?i th?ng tin nh?n vi?n ?i l? thu?;Sau khi xem x?t h? s?/Th?ng b?o, C?c Thu? & & (T?n c? quan thu? g?i th?ng b?o) & th?ng b?o & (T?n DN/LT/t?n NV LT, m? s? thu?)& kh?ng ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu?/kh?ng ? i?u ki?n h?nh ngh? & & theo quy ?nh t?i i?u & & Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021.L? do: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & N?u c? v??ng m?c, ? ngh? & (T?n DN/LT)& li?n h? v?i & (T?n c? quan thu? g?i th?ng b?o)& theo s? i?n tho?i: & & & & & & & & ?a ch?: & & & & & & & & ? ??c h??ng d?n c? th?.C?c Thu? th?ng b?o ? & (T?n DN/LT)& ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?u: VT& L?NH ?O C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 08/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT& & , ng?y & & th?ng & & nm & & ?TH?NG B?OV? vi?c ng k? c?p l?i Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? (l?n ....)C?c Thu? & & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? h? s?, th?ng tin v? vi?c chuy?n ?a i?m c?a ?i l? thu?;C?c Thu? & & (T?n c? quan thu? g?i th?ng b?o)& th?ng b?o ?n & (T?n LT)& m? s? thu? & & & chuy?n ?a i?m ?n T?nh/Th?nh ph? & & ph?i g?i h? s? ? ngh? c?p l?i GXN ?n C?c Thu? & & (T?n c? quan thu? n?i chuy?n ?n)& theo quy ?nh t?i i?m b kho?n 5 i?u 22 Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021.N?u c? v??ng m?c, ? ngh? ?i l? thu? li?n h? v?i C?c Thu? & & & (T?n c? quan thu? g?i th?ng b?o)& theo s? i?n tho?i: & & & & & ?a ch?: & & & & & & & & & & ? ??c h??ng d?n c? th?.C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t v? th?c hi?n./.??C?C THU?& & & ??M?u s? 09/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT& & , ng?y & & th?ng & & nm & & ?TH?NG B?OV? vi?c Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?cC?c Thu? & & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch? (nh?n th?ng b?o): & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? vn b?n ? ngh? ng?ng kinh doanh d?ch v? l?m th? t?c v? thu? c?a ....(T?n LT)... ng?y... th?ng... nm ..../h? s?, th?ng tin chuy?n ?a i?m ?n T?nh/Th?nh ph? c?a ....(T?n LT)...;C?c Thu? & & & (T?n c? quan thu? g?i th?ng b?o)& th?ng b?o Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? s? & & & do C?c Thu? & & (T?n c? quan thu? g?i th?ng b?o....) c?p ng?y & th?ng & & nm & & cho & (T?n DN/LT)& h?t hi?u l?c k? t? ng?y & & th?ng & & nm & & & N?u c? v??ng m?c, ? ngh? ?i l? thu? li?n h? v?i & & (T?n c? quan thu?)& & & theo s? i?n tho?i: & & & & & ?a ch?: & & & & & & & & & & ? ??c h??ng d?n c? th?.C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?u: VT...L?NH ?O C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)???M?u s? 10/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?N C? QUAN RA QUY?T ?NH KI?M TRA O?N KI?M TRA -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?BI?N B?N KI?M TRAV? vi?c kinh doanh h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? v? nh?n vi?n ?i l? thu?Cn c? Quy?t ?nh s? & & & & & ng?y & & & th?ng & & & nm & & & & c?a (T?n c? quan ra quy?t ?nh ki?m tra)& & & v? vi?c ki?m tra ...(ghi n?i dung tr?n quy?t ?nh ki?m tra)...;Cn c? v?o quy ?nh t?i i?u 28 Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;o?n ki?m tra ? ti?n h?nh ki?m tra t?i: (T?n LT) & & & & & & & & & & & & & & & & & Th?i k? ki?m tra: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & H?m nay, ng?y & & & th?ng & & & nm & & & , t?i o?n ki?m tra v? ?i di?n ?i l? thu? (T?n LT)& & & & & ti?n h?nh l?p Bi?n b?n ki?m tra v? vi?c kinh doanh h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? v? nh?n vi?n ?i l? thu?. Hai b?n g?m c?:1. o?n ki?m tra:- ?ng (b?) & & & & & & & & & & & & & & & ?????? - Tr??ng o?n- ?ng (b?) & & & & & & & & & & & & & & & ?????? - Th?nh vi?n- ?ng (b?) & & & & & & & & & & & & & & & ?????? - Th?nh vi?n2. ?i l? thu?:- ?ng (b?) & & & & & & & & & & & & & & & ?????? - & & & & & (ng??i ?i di?n theo ph?p lu?t c?a ?i l? thu?).- ?ng (b?) & & & & & & & & & & & & & & & ?????? - & & & & & I. N?i dung ki?m tra:1. N?i dung 1: i?u ki?n kinh doanh, h?nh ngh? d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? v? nh?n vi?n ?i l? thu?.& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & 2. N?i dung 2: Ph?m vi v? n?i dung cung c?p d?ch v? cho ng??i n?p thu?.& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & II. K?t lu?n, ki?n ngh?:1. K?t lu?n:& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & 2. Ki?n ngh?: (Ki?n ngh? h?nh th?c x? l? (n?u c?) ?i v?i sai ph?m ph?t hi?n qua ki?m tra)& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & III. ? ki?n c?a ?i l? thu?: (n?u c?)& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Bi?n b?n g?m ... trang, l?p xong h?i ... gi? ... ph?t, ng?y ... th?ng ... nm ..., ??c l?p th?nh ... b?n c? n?i dung v? gi? tr? ph?p l? nh? nhau; ? ?c l?i cho nh?ng ng??i c? t?n tr?n c?ng nghe, c?ng nh?n l? ?ng v? c?ng k? t?n d??i ?y.??I DI?N C?A ?I L? THU??I DI?N C?A ?I L? THU??I DI?N O?N KI?M TRA (K? v? ghi r? h? t?n)Ng??i ?i di?n theo ph?p lu?t c?a ?i l? thu? (K? v? ghi r? h? t?n, ?ng d?u (n?u c?))Nh?n vi?n ?i l? thu? (K? v? ghi r? h? t?n)?????M?u s? 11/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT...& & , ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c Quy?t ?nh ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?cC?c Thu? & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch? (nh?n th?ng b?o): & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? Quy?t ?nh s? & & ng?y...th?ng...nm.... c?a C?c Thu? & & & (T?n c? quan thu? g?i th?ng b?o)& v? vi?c ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?;Cn c? c?ng vn s? & & ng?y...th?ng...nm....c?a....(T?n LT)& & & v? vi?c ....(tr?ch y?u n?i dung c?ng vn)& & ;Tr?n c? s? ki?m tra ?i chi?u th?ng tin, C?c Thu? th?ng b?o ?i l? thu? ? kh?c ph?c ??c sai ph?m...(ghi r? t?nh tr?ng kh?c ph?c sai ph?m)..., do v?y Quy?t ?nh s? ....ng?y ....th?ng....nm.... v? vi?c ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? h?t hi?u l?c k? t? ng?y k? Th?ng b?o n?y.C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?u: VT...L?NH ?O C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 12/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT...& & , ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c gi?i tr?nh, l?m r? th?ng tin t?i Th?ng b?o m?u 2.8/B?o c?o m?u 2.9 (l?n...)C?c Thu? & & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? quy ?nh c?a ph?p lu?t thu? hi?n h?nh v? tr?ch nhi?m c?a ng??i n?p thu? trong vi?c cung c?p th?ng tin theo y?u c?u c?a c? quan qu?n l? thu?;Cn c? Th?ng b?o m?u 2.8/B?o c?o m?u 2.9 c?a ....(T?n LT).... g?i ?n C?c Thu? ng?y ...th?ng...nm....;? l?m r? c?c s? li?u trong Th?ng b?o m?u 2.8/B?o c?o m?u 2.9, C?c Thu? & & & ? ngh? ....(T?n LT).... gi?i tr?nh th?ng tin, s? li?u sau:I. T?nh h?nh nh?n vi?n: (n?u c?)& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & II. T?nh h?nh c?p nh?p ki?n th?c cho nh?n vi?n ?i l? thu?: (n?u c?)& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Th?i h?n g?i t?i li?u gi?i tr?nh, l?m r? th?ng tin: tr??c ng?y....th?ng....nm....N?u c? v??ng m?c, ? ngh? ?i l? thu? li?n h? v?i: & & & & & theo s? i?n tho?i: & & & & & ? ??c h??ng d?n c? th?.C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t v? th?c hi?n./.??C?C THU?& & & ??M?u s? 13/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT...& & , ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c g?i Th?ng b?o m?u 2.8/B?o c?o m?u 2.9C?c Thu? & & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;? ngh? & & & (T?n LT).... g?i Th?ng b?o m?u 2.8/B?o c?o m?u 2.9 ?n C?c Thu? & & & (T?n c? quan thu? g?i th?ng b?o)... theo quy ?nh t?i kho?n 8, i?u 24 Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021.?n ng?y....th?ng...nm...., C?c Thu? & (T?n c? quan thu? g?i th?ng b?o)& & kh?ng nh?n ??c Th?ng b?o m?u 2.8/B?o c?o m?u 2.9, C?c Thu? s? th?c hi?n ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? theo quy ?nh t?i i?m , kho?n 1, i?u 26 Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021.N?u c? v??ng m?c, ? ngh? ?i l? thu? li?n h? v?i & & (T?n c? quan thu?)& & & theo s? i?n tho?i: & & & & & ?a ch?: & & & & & & & & & & ? ??c h??ng d?n c? th?.C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t v? th?c hi?n./.??C?C THU?& & & ??M?u s? 14a/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT...& & , ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c gi?m nh?n vi?n ?i l? thu? ?nh h??ng ?n i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu?C?c Thu? & & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? b?o c?o m?u 2.8 c?a ...(T?n LT).../Th?ng b?o ?nh ch? h?nh ngh?/Quy?t ?nh ch?m d?t h?nh ngh? ?i v?i nh?n vi?n ?i l? thu? d?n ?n gi?m nh?n vi?n: ?ng/B? ...(T?n NV LT)..., Ch?ng ch? h?nh ngh? s? & & ;Hi?n nay, ...(T?n LT)... ch? c?n ...(s? l??ng nh?n vi?n LT hi?n c?)... nh?n vi?n ?i l? thu?, do ? ?i l? thu? kh?ng ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu?. Sau 03 th?ng k? t? ng?y ...(ng?y gi?m nh?n vi?n)..., ?i l? thu? kh?ng ? s? l??ng nh?n vi?n theo quy ?nh t?i i?m b kho?n 1 i?u 22 Th?ng t? s? 10/2021/TT-BTC th? C?c Thu? & & & & (T?n c? quan thu? g?i th?ng b?o)... s? th?c hi?n ?nh ch? kinh doanh d?ch v? l?m th? t?c v? thu? c?a ?i l? thu? theo quy ?nh t?i i?m a, kho?n 1, i?u 26 Th?ng t? s? 10/2021/TT-BTC.N?u c? v??ng m?c, ? ngh? ?i l? thu? li?n h? v?i & & (T?n c? quan thu?)& & & theo s? i?n tho?i: & & & & & ?a ch?: & & & & & & & & & & ? ??c h??ng d?n c? th?.C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t v? th?c hi?n./.??C?C THU?& & & ??M?u s? 14b/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT...& & , ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c gi?m nh?n vi?n ?i l? thu? ?nh h??ng ?n i?u ki?n cung c?p d?ch v? k? to?n cho doanh nghi?p si?u nh? c?a ?i l? thu?C?c Thu? & & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? b?o c?o m?u 2.8 c?a ... (T?n LT).../Th?ng b?o ?nh ch? h?nh ngh?/Quy?t ?nh ch?m d?t h?nh ngh? ?i v?i nh?n vi?n ?i l? thu?;C?c Thu? & & & (T?n c? quan thu? g?i th?ng b?o)... th?ng b?o v? vi?c gi?m nh?n vi?n ?i l? thu?: ?ng/B? ...(T?n NV LT)..., Ch?ng ch? h?nh ngh? s? & & , Ch?ng ch? k? to?n vi?n s? & & & , d?n ?n ?i l? thu? kh?ng c?n nh?n vi?n c? ch?ng ch? k? to?n vi?n l?m vi?c to?n th?i gian. Do ? ?i l? thu? kh?ng ? i?u ki?n cung c?p d?ch v? k? to?n cho doanh nghi?p si?u nh? c?a theo quy ?nh t?i i?m c, kho?n 1, i?u 22 Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021.? ngh? ?i l? thu? g?i h? s? ng k? c?p l?i Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? ho?c Th?ng b?o thay ?i th?ng tin nh?n vi?n m?u 2.8 ? b? sung nh?n vi?n c? ? i?u ki?n cung c?p d?ch v? k? to?n cho doanh nghi?p si?u nh? ?n C?c Thu? & & & & & (T?n c? quan thu? g?i th?ng b?o)...?n ng?y....th?ng...nm.... ?i l? thu? v?n ch?a g?i h? s? ng k? c?p l?i Gi?y x?c nh?n ? i?u ki?n kinh doanh d?ch v? l?m th? t?c v? thu? ho?c Th?ng b?o thay ?i th?ng tin nh?n vi?n m?u 2.8 th? C?c Thu? th?c hi?n c?ng khai ph?m vi cung c?p d?ch v? c?a ?i l? thu? tr?n C?ng th?ng tin i?n t?.N?u c? v??ng m?c, ? ngh? ?i l? thu? li?n h? v?i & & (T?n c? quan thu?)& & & theo s? i?n tho?i: & & & & & ?a ch?: & & & & & & & & & & ? ??c h??ng d?n c? th?.C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?u: VT...L?NH ?O PH?NG TUY?N TRUY?N H? TR? (K?, ghi r? h? t?n/k? i?n t?)??M?u s? 15/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-CT...& & , ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c nh?n vi?n ?i l? thu? ang b? ?nh ch? ? i?u ki?n ti?p t?c h?nh ngh? d?ch v? l?m th? t?c v? thu?C?c Thu? & & & & & th?ng b?o ?n: (T?n LT) & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Lu?t Qu?n l? thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26/01/2021 c?a B? T?i ch?nh;Cn c? Th?ng b?o ?nh ch? h?nh ngh? d?ch v? l?m th? t?c v? thu? ?i v?i nh?n vi?n ?i l? thu? s?....ng?y....th?ng....nm....?i v?i ?ng/B? & (t?n NV LT)& & s? CCHN & & ??c c?p ng?y & & th?ng.... nm....;Cn c? th?i gian c?p nh?t ki?n th?c trong nm & & c?a ?ng/B? & (t?n NV LT)& & l?...gi?, ?ng/B? ? c?p nh?p ki?n th?c ? s? gi? theo quy ?nh;C?c Thu? & & (t?n c? quan thu? g?i th?ng b?o)& & & th?ng b?o ?n & (t?n LT)& & v? vi?c ?ng/B? & & & s? CCHN & & & ??c c?p ng?y & & th?ng....nm & & l? nh?n vi?n c?a ?i l? thu? & & & (T?n LT)& & ??c ti?p t?c h?nh ngh? d?ch v? l?m th? t?c v? thu? trong nm & & C?c Thu? th?ng b?o ? ?i l? thu? ??c bi?t./.??L?NH ?O PH?NG TUY?N TRUY?N H? TR? (K?, ghi r? h? t?n/k? i?n t?)??M?u s? 16/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-TCTH? N?i, ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c kh?ng ? i?u ki?n t? ch?c c?p nh?t ki?n th?cT?ng c?c Thu? th?ng b?o ?n: (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26 th?ng 01 nm 2021 c?a B? T?i ch?nh h??ng d?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?;Cn c? Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11 th?ng 6 nm 2021 c?a T?ng c?c tr??ng T?ng c?c Thu?;Cn c? h? s? ? ngh? c?p Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c c?a (T?n ?n v?) & & , MST: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & T?ng c?c Thu? th?ng b?o:(T?n ?n v?) & & & & & & & & & & kh?ng ? i?u ki?n ??c c?p Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? v? l? do sau:T?ng c?c Thu? th?ng b?o ? (T?n ?n v?) & & & & & & & & & & & & & & & & & & bi?t./.? N?i nh?n: - Nh? tr?n; - L?nh ?o TC (? b/c); - L?u: VT, V? TTHT...L?NH ?O T?NG C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 17/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-TCTH? N?i, ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? h?t hi?u l?cT?ng c?c Thu? th?ng b?o ?n: (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26 th?ng 01 nm 2021 c?a B? T?i ch?nh h??ng d?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?;Cn c? Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11 th?ng 6 nm 2021 c?a T?ng c?c tr??ng T?ng c?c Thu?;Cn c? vn b?n s? & & & ng?y & & & c?a (T?n ?n v?) & & & & & /Cn c? h?nh vi vi ph?m c?a (T?n ?n v?) & & & & & trong c?ng t?c t? ch?c c?p nh?t ki?n th?c;Gi?y x?c nh?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? s? & & & ng?y & & th?ng & & & nm & & & do T?ng c?c Thu? c?p cho (T?n ?n v?)& & , MST: & & & & & & & & & & h?t hi?u l?c k? t? ng?y k? Th?ng b?o n?y.L? do: c? vn b?n th?ng b?o d?ng t? ch?c c?p nh?t ki?n th?c/ t? ch?c c?p nh?t ki?n th?c khi kh?ng c?n ? i?u ki?n t? ch?c c?p nh?t ki?n th?c theo quy ?nh/ b?o c?o kh?ng trung th?c v? t? ch?c c?p nh?t ki?n th?c.N?u c? v??ng m?c, ? ngh? ?n v? li?n h? v?i T?ng c?c Thu? theo s? i?n tho?i: & & & & & & & & & & ?a ch?: & & & & & & & & & & & & & & & T?ng c?c Thu? th?ng b?o ? (T?n ?n v?) & & & & & & & & & & & & & & & ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?nh ?o TC (? b/c); - L?u: VT, V? TTHT...L?NH ?O T?NG C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 18/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-TCTH? N?i, ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c g?i k? ho?ch t? ch?c c?p nh?t ki?n th?cT?ng c?c Thu? th?ng b?o ?n: (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26 th?ng 01 nm 2021 c?a B? T?i ch?nh h??ng d?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?;Cn c? Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11 th?ng 6 nm 2021 c?a T?ng c?c tr??ng T?ng c?c Thu?;T?ng c?c Thu? ch?a nh?n ??c K? ho?ch t? ch?c l?p c?p nh?t ki?n th?c nm & & c?a (T?n ?n v?) & & & & & & & & & & & & & & & ? ngh? ?n v? n?u c? k? ho?ch t? ch?c th? g?i K? ho?ch t? ch?c l?p c?p nh?t ki?n th?c b?ng ??ng i?n t? ?n T?ng c?c Thu?.T?ng c?c Thu? th?ng b?o ? (T?n ?n v?) & & & & & ??c bi?t v? th?c hi?n./.??T?NG C?C THU???M?u s? 19/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-TCT& & & & , ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c gi?i tr?nh B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?cT?ng c?c Thu? th?ng b?o ?n: (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26 th?ng 01 nm 2021 c?a B? T?i ch?nh h??ng d?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?;Cn c? Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11 th?ng 6 nm 2021 c?a T?ng c?c tr??ng T?ng c?c Thu?;Cn c? B?o c?o t?nh h?nh ho?t ?ng ?i l? thu? c?a & & & & & & & & & & & . (T?n LT) & & & & & & & & & & ; M? s? thu?: & & & & & ;Cn c? c?c Gi?y x?c nh?n ? tham d? c?p nh?t ki?n th?c do (T?n ?n v?) & & & c?p cho nh?n vi?n ?i l? thu?.S? gi? c?p nh?t ki?n th?c tr?n B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c c? ch?nh l?ch so v?i c?c Gi?y x?c nh?n ? c?p. C? th? nh? sau:STTL?p s?M? ?n v? t? ch?c CNKTTh?i gian t? ch?c l?p (T? ng?y.... ?n ng?y....)S? CCHNH? v? t?nGi?y x?c nh?n ? tham d? CNKTGi?y x?c nh?n ? tham d? CNKTS? gi? c?p nh?t ki?n th?c theo b?o c?o c?a ?n v? t? ch?c CNKTNg?y c?pS? gi? CNKT& ????????? ngh? (T?n ?n v?)& & & & & gi?i tr?nh B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c v? g?i B?o c?o k?t qu? t? ch?c c?p nh?t ki?n th?c ? ??c i?u ch?nh ?n c? quan thu? trong th?i h?n 05 ng?y l?m vi?c k? t? ng?y ban h?nh th?ng b?o n?y./.??T?NG C?C THU???M?u s? 20/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? V? TUY?N TRUY?N - H? TR? NNT -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /TB-TTHTH? N?i, ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c gi?i tr?nh th?ng tin t? ch?c c?p nh?t ki?n th?cT?ng c?c Thu? th?ng b?o ?n: (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26 th?ng 01 nm 2021 c?a B? T?i ch?nh h??ng d?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?;Cn c? Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11 th?ng 6 nm 2021 c?a T?ng c?c tr??ng T?ng c?c Thu?;T?ng c?c Thu? ph?t hi?n/ti?p nh?n th?ng tin ph?n ?nh (T?n ?n v?)& & & c? d?u hi?u th?c hi?n ch?a ?ng quy ?nh trong c?ng t?c t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu?, c? th? nh? sau:& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ? ngh? (T?n ?n v?) & & & & & & & gi?i tr?nh b?ng vn b?n g?i v? T?ng c?c Thu? trong th?i h?n 07 ng?y l?m vi?c k? t? ng?y k? th?ng b?o.N?u c? v??ng m?c, ? ngh? ?n v? li?n h? v?i T?ng c?c Thu? theo s? i?n tho?i: & & & & & & & & & & & & & & & & ?a ch?: & & & & & & & & & & & & & & & & & & & & T?ng c?c Thu? th?ng b?o ? (T?n ?n v?) & & & & & & & ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?u: VT,& L?NH ?O V? TUY?N TRUY?N H? TR? NNT (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 21/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /Q-TCTH? N?i, ng?y & & th?ng & & nm & & & ?QUY?T ?NHV? vi?c ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c t?i .... (t?n ?n v?) & & & & & T?NG C?C TR??NG T?NG C?C THU?Cn c? Lu?t Qu?n l? thu? ng?y ... th?ng ... nm ... v? c?c vn b?n h??ng d?n thi h?nh;Cn c? c?c Lu?t thu? v? c?c vn b?n h??ng d?n thi h?nh;Cn c? Quy?t ?nh s? ng?y ... th?ng ... nm ... c?a & & & & & quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a T?ng c?c Thu?/C?c thu?/Chi c?c thu?;Cn c? ch? ?o c?a & & & & & & & & & & ng?y ... th?ng ... nm ...v? vi?c ....; (n?u l? cu?c ki?m tra ?t xu?t);Theo ? ngh? c?a & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & QUY?T ?NH:i?u 1. Ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? t?i & & (t?n ?n v?)..., M? s? thu?: & & & & & & & & & & & & & & & v? c?c n?i dung sau (?i v?i ki?m tra theo n?i dung):- & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & - & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & - & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Th?i k? ki?m tra: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & i?u 2. Th?nh l?p o?n ki?m tra ? th?c hi?n nhi?m v? ghi t?i i?u 1 g?m c?:- ?ng (b?) & & & & & & ???????????? - Ch?c v? & & & & & & ???????????? - Tr??ng o?n;- ?ng (b?) & & & & & & ???????????? - Ch?c v? & & & & & & ???????????? - Th?nh vi?n;- ?ng (b?) & & & & & & ???????????? - Ch?c v? & & & & & & ???????????? - Th?nh vi?nTh?i h?n ki?m tra l? ng?y l?m vi?c, k? t? ng?y c?ng b? Quy?t ?nh ki?m tra.i?u 3. Quy?t ?nh n?y c? hi?u l?c k? t? ng?y k?. ?n v? ??c ki?m tra c? t?n t?i i?u 1 v? o?n ki?m tra ch?u tr?ch nhi?m thi h?nh Quy?t ?nh n?y./.? N?i nh?n: - Nh? tr?n; - L?nh ?o TC (? b/c); - L?u: VT, V? TTHT...L?NH ?O T?NG C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 22/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? O?N KI?M TRA& & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------?BI?N B?N KI?M TRAT?i: (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Quy?t ?nh s? & & & & ng?y & & th?ng & & nm & & & & c?a & & & & & & & . ?v? vi?c ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? t?i (T?n ?n v?) & & & & & & ;o?n ki?m tra ? ti?n h?nh ki?m tra c?ng t?c t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? t?i (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & & & & & & & & & Th?i k? ki?m tra: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & .H?m nay, ng?y & & & /& & & /& & & & & , t?i & & & & & & & & & & & , ch?ng t?i g?m:1. o?n ki?m tra:- ?ng (b?) & & & & & & & & & & ??????????????????????? - Tr??ng o?n- ?ng (b?) & & & & & & & & & & ??????????????????????? - Th?nh vi?n- ?ng (b?) & & & & & & & & & & ??????????????????????? - Th?nh vi?n- ?ng (b?) & & & & & & & & & & ??????????????????????? - Th?nh vi?n2. ?n v? t? ch?c c?p nh?t ki?n th?c:- ?ng (b?) & & & & & & & & & & ??????????????????????? - & & & & & & & & & & - ?ng (b?) & & & & & & & & & & ??????????????????????? - & & & & & & & & & & - ?ng (b?) & & & & & & & & & & ??????????????????????? - & & & & & & & & & & L?p bi?n b?n x?c nh?n k?t qu? ki?m tra nh? sau:I/ N?I DUNG KI?M TRA:& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & II/ K?T QU? KI?M TRA& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & IV/ H?NH TH?C X? L? VI PH?M& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & III/ ? KI?N C?A ?N V?& & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Bi?n b?n ??c th?ng qua v?o h?i& & & gi? c?ng ng?y.Bi?n b?n g?m c? & & & trang, ??c l?p th?nh & & b?n c? n?i dung v? gi? tr? ph?p l? nh? nhau./.??I DI?N H?P PH?P C?A ?N V? T? CH?C C?P NH?T KI?N TH?C (K?, ghi r? h? t?n v? ?ng d?u)?I DI?N O?N KI?M TRA (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 23/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?B? T?I CH?NH T?NG C?C THU? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: ??????????/TB-TCTH? N?i, ng?y & & th?ng & & nm & & & ?TH?NG B?OV? vi?c x? l? h?nh vi vi ph?m c?a ?n v? t? ch?c c?p nh?t ki?n th?cT?ng c?c Thu? th?ng b?o ?n: (T?n ?n v?) & & & & & & & & & & & & & & & & & & & & M? s? thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & Cn c? Th?ng t? s? 10/2021/TT-BTC ng?y 26 th?ng 01 nm 2021 c?a B? T?i ch?nh h??ng d?n qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?;Cn c? Quy ch? t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu? (ban h?nh theo Quy?t ?nh s? 811/Q-TCT ng?y 11 th?ng 6 nm 2021 c?a T?ng c?c tr??ng T?ng c?c Thu?);Cn c? vi ph?m c?a (T?n ?n v?) & & & & & & & trong c?ng t?c t? ch?c c?p nh?t ki?n th?c h?nh ngh? d?ch v? l?m th? t?c v? thu?.T?ng c?c Thu? th?ng b?o x? l? vi ph?m ?i v?i (T?n ?n v?) & & & & & & & C? th?:H?nh vi vi ph?m: & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & & H?nh th?c x? l? vi ph?m: & & & & & & & & & & & & & & & & & & & & & & & & & & & & ..T?ng c?c Thu? th?ng b?o ? (T?n ?n v?) & & ??c bi?t v? th?c hi?n./.? N?i nh?n: - Nh? tr?n; - L?nh ?o TC (? b/c); - L?u: VT, V? TTHT...L?NH ?O T?NG C?C THU? (K?, ghi r? h? t?n v? ?ng d?u)??M?u s? 24/QTR-LT (Ban h?nh k?m theo Quy?t ?nh s? 1521/Q-TCT ng?y 22/9/2022 c?a T?ng c?c Thu?)?T?NG C?C THU? C?C THU?& & & -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: & & & /BC-CT& & & & , ng?y & & th?ng & & nm & & ?B?O C?OC?ng t?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu? Nm & & (T? 01/01 ?n 31/12)I. K?t qu? c?ng t?c qu?n l? h?nh ngh? d?ch v? l?m th? t?c v? thu?Ch? ti?uS? li?uA. ?i l? thu? do C?c thu? qu?n l??1. T?ng s? ?i l? thu??1.1. S? ?i l? thu? cung c?p d?ch v? l?m th? t?c v? thu??1.2. S? ?i l? thu? cung c?p d?ch v? l?m th? t?c v? thu? v? d?ch v? k? to?n cho doanh nghi?p si?u nh??2. T?ng s? ?i l? thu? ??c c?p GXN (bao g?m c? c?p l?i)?3. T?ng s? ?i l? thu? b? ?nh ch??4. T?ng s? ?i l? thu? b? thu h?i GXN?B. Nh?n vi?n ?i l? thu??1. T?ng s? nh?n vi?n ?i l? thu? ??c c?p Th?ng b?o ? i?u ki?n h?nh ngh? d?ch v? l?m th? t?c v? thu??2. T?ng s? nh?n vi?n ?i l? thu? b? ?nh ch? h?nh ngh??3. T?ng s? nh?n vi?n ?i l? thu? ? i?u ki?n ti?p t?c h?nh ngh? sau khi b? ?nh ch??4. T?ng s? nh?n vi?n ?i l? thu? b? ch?m d?t h?nh ngh??C. C?ng t?c ki?m tra ?i l? thu??1. T?ng s? LT ? ??c ki?m tra trong nm?2. T?ng s? 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