??ࡱ?>?? KM????DEFGHIJ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????[? ??,?bjbj  IVpa!\pa!\?????????TMTM?Z?Z?Z?Z?Z?????Z?Z?Z8[\t_4?Z?2??d?d?d?d?d?e o??qL?1?1?1?1?1?1?1$?6?J9N2??ZUu?e?eUuUu2?Z?Z?d?dH?2??????Uu?Z?d?Z?d?1??Uu?1????JI?p-??d?????.???????q{??B?1?20?2??2?9?{?9?-?E???9?Z??V?r??s|??tdzt??r?r?r22???r?r?r?2UuUuUuUu?????????????????????????????????????????????????????????????????????9?r?r?r?r?r?r?r?r?rTM> ?Y: B? T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 78/2021/TT-BTCH? N?i, ng?y 17 th?ng 9 nm 2021TH?NG T?H??NG D?N TH?C HI?N M?T S? I?U C?A LU?T QU?N L? THU? NG?Y 13 TH?NG 6 NM 2019, NGH? ?NH S? 123/2020/N-CP NG?Y 19 TH?NG 10 NM 2020 C?A CH?NH PH? QUY ?NH V? H?A ?N, CH?NG T?Cn c? Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Cn c? Lu?t Thu? gi? tr? gia tng ng?y 03 th?ng 6 nm 2008; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Thu? gi? tr? gia tng ng?y 19 th?ng 6 nm 2013; Lu?t s?a ?i, b? sung m?t s? i?u c?a c?c lu?t v? thu? ng?y 26 th?ng 11 nm 2014; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t Thu? gi? tr? gia tng, Lu?t Thu? ti?u th? ?c bi?t v? Lu?t Qu?n l? thu? ng?y 06 th?ng 4 nm 2016; Cn c? Lu?t K? to?n ng?y 20 th?ng 11 nm 2015;Cn c? Lu?t Giao d?ch i?n t? ng?y 29 th?ng 11 nm 2005;Cn c? Lu?t C?ng ngh? th?ng tin ng?y 29 th?ng 6 nm 2006;Cn c? Ngh? ?nh s? 123/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t?;Cn c? Ngh? ?nh s? 87/2017/N-CP ng?y 26 th?ng 7 nm 2017 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a T?ng c?c tr??ng T?ng c?c Thu?;B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? h??ng d?n th?c hi?n m?t s? i?u c?a Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019, Ngh? ?nh s? 123/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t?.i?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y h??ng d?n m?t s? n?i dung v? h?a ?n, ch?ng t? theo quy ?nh t?i Lu?t Qu?n l? thu? ng?y 13/6/2019, Ngh? ?nh s? 123/2020/N-CP ng?y 19/10/2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t? (sau ?y g?i l? Ngh? ?nh s? 123/2020/N-CP) bao g?m:1. M?t s? n?i dung v? h?a ?n i?n t? g?m: ?y nhi?m l?p h?a ?n i?n t?; k? hi?u m?u s?, k? hi?u h?a ?n i?n t?; chuy?n ?i ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu?; ?p d?ng h?a ?n i?n t? ?i v?i m?t s? tr??ng h?p kh?c; x? l? h?a ?n i?n t?, b?ng t?ng h?p d? li?u h?a ?n i?n t? ? g?i c? quan thu? c? sai s?t; h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?; ti?u ch???i v?i t? ch?c cung c?p d?ch v? v? h?a ?n i?n t? ? k? h?p ?ng cung c?p d?ch v? h?a ?n i?n t? c? m? c?a c? quan thu? v? d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n v? c?c d?ch v? kh?c c? li?n quan.2. M?t s? n?i dung v? h?a ?n gi?y g?m: t?n lo?i h?a ?n, k? hi?u m?u s? h?a ?n, k? hi?u h?a ?n, t?n li?n h?a ?n do C?c Thu? ?t in, k? hi?u m?u s? h?a ?n l? tem, v?, th? do C?c Thu? ?t in.3. S? d?ng bi?n lai, ch?ng t?.4. H??ng d?n x? l? chuy?n ti?p.i?u 2. ?i t??ng ?p d?ng?i t??ng ?p d?ng h??ng d?n t?i Th?ng t? n?y l? t? ch?c, c? nh?n quy ?nh t?i i?u 2 Ngh? ?nh s? 123/2020/N-CP. i?u 3. ?y nhi?m l?p h?a ?n i?n t?1. Nguy?n t?c ?y nhi?m l?p h?a ?na) Ng??i b?n h?ng h?a, cung c?p d?ch v? l? doanh nghi?p, t? ch?c kinh t?, t? ch?c kh?c ??c quy?n ?y nhi?m cho b?n th? ba l? b?n c? quan h? li?n k?t v?i ng??i b?n, l? ?i t??ng ? i?u ki?n s? d?ng h?a ?n i?n t? v? kh?ng thu?c tr??ng h?p ng?ng s? d?ng h?a ?n i?n t? theo quy ?nh t?i i?u 16 Ngh? ?nh s? 123/2020/N-CP ? l?p h?a ?n i?n t? cho ho?t ?ng b?n h?ng h?a, d?ch v?. Quan h? li?n k?t ??c x?c ?nh theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?;b) Vi?c ?y nhi?m ph?i ??c l?p b?ng vn b?n (h?p ?ng ho?c th?a thu?n) gi?a b?n ?y nhi?m v? b?n nh?n ?y nhi?m;c) Vi?c ?y nhi?m ph?i th?ng b?o cho c? quan thu? khi ng k? s? d?ng h?a ?n i?n t?;d) H?a ?n i?n t? do t? ch?c ??c ?y nhi?m l?p l? h?a ?n i?n t? c? m? ho?c kh?ng c? m? c?a c? quan thu? v? ph?i th? hi?n t?n, ?a ch?, m? s? thu? c?a b?n ?y nhi?m v? t?n, ?a ch?, m? s? thu? c?a b?n nh?n ?y nhi?m;) B?n ?y nhi?m v? b?n nh?n ?y nhi?m c? tr?ch nhi?m ni?m y?t tr?n website c?a ?n v? m?nh ho?c th?ng b?o c?ng khai tr?n ph??ng ti?n th?ng tin ?i ch?ng ? ng??i mua h?ng h?a, d?ch v? ??c bi?t v? vi?c ?y nhi?m l?p h?a ?n. Khi h?t th?i h?n ?y nhi?m ho?c ch?m d?t tr??c th?i h?n ?y nhi?m l?p h?a ?n i?n t? theo th?a thu?n gi?a c?c b?n th? b?n ?y nhi?m, b?n nh?n ?y nhi?m h?y c?c ni?m y?t, th?ng b?o tr?n website c?a ?n v? m?nh ho?c th?ng b?o c?ng khai tr?n ph??ng ti?n th?ng tin ?i ch?ng v? vi?c ?y nhi?m l?p h?a ?n;e) Tr??ng h?p h?a ?n ?y nhi?m l? h?a ?n i?n t? kh?ng c? m? c?a c? quan thu? (sau ?y g?i l? h?a ?n i?n t? kh?ng c? m?) th? b?n ?y nhi?m ph?i chuy?n d? li?u h?a ?n i?n t? ?n c? quan thu? qu?n l? tr?c ti?p ho?c th?ng qua t? ch?c cung c?p d?ch v? ? chuy?n d? li?u h?a ?n i?n t? ?n c? quan thu? qu?n l? tr?c ti?p;g) B?n nh?n ?y nhi?m c? tr?ch nhi?m l?p h?a ?n i?n t? ?y nhi?m theo ?ng th?c t? ph?t sinh, theo th?a thu?n v?i b?n ?y nhi?m v? tu?n th? nguy?n t?c t?i kho?n 1 i?u n?y.2. H?p ?ng ?y nhi?m ho?c th?a thu?n ?y nhi?ma) H?p ?ng ?y nhi?m ho?c th?a thu?n ?y nhi?m ph?i th? hi?n ?y ? c?c th?ng tin v? b?n ?y nhi?m v? b?n nh?n ?y nhi?m (t?n, ?a ch?, m? s? thu?, ch?ng th? s?); th?ng tin v? h?a ?n i?n t? ?y nhi?m (lo?i h?a ?n, k? hi?u h?a ?n, k? hi?u m?u s? h?a ?n); m?c ?ch ?y nhi?m; th?i h?n ?y nhi?m; ph??ng th?c thanh to?n h?a ?n ?y nhi?m (ghi r? tr?ch nhi?m thanh to?n ti?n h?ng h?a, d?ch v? tr?n h?a ?n ?y nhi?m);b) B?n ?y nhi?m v? b?n nh?n ?y nhi?m c? tr?ch nhi?m l?u tr? vn b?n ?y nhi?m v? xu?t tr?nh khi c? quan c? th?m quy?n y?u c?u.3. Th?ng b?o v?i c? quan thu? v? vi?c ?y nhi?m l?p h?a ?n i?n t?a) Vi?c ?y nhi?m ??c x?c ?nh l? thay ?i th?ng tin ng k? s? d?ng h?a ?n i?n t? theo quy ?nh t?i i?u 15 Ngh? ?nh s? 123/2020/N-CP. B?n ?y nhi?m v? b?n nh?n ?y nhi?m s? d?ng M?u s? 01KT/HT ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP ? th?ng b?o v?i c? quan thu? v? vi?c ?y nhi?m l?p h?a ?n i?n t?, bao g?m c? tr??ng h?p ch?m d?t tr??c th?i h?n ?y nhi?m l?p h?a ?n i?n t? theo th?a thu?n gi?a c?c b?n;b) B?n ?y nhi?m i?n th?ng tin c?a b?n nh?n ?y nhi?m, b?n nh?n ?y nhi?m i?n th?ng tin c?a b?n ?y nhi?m t?i M?u s? 01KT/HT ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP nh? sau:- ?i v?i b?n ?y nhi?m v? b?n nh?n ?y nhi?m t?i Ph?n 5  Danh s?ch ch?ng th? s? s? d?ng i?n th?ng tin ?y ? ch?ng th? s? s? d?ng c?a c? hai b?n;- ?i v?i b?n nh?n ?y nhi?m t?i c?t 5 Ph?n 6  ng k? ?y nhi?m l?p h?a ?n i?n th?ng tin t?n, t? ch?c ?y nhi?m v? m? s? thu? c?a b?n ?y nhi?m.i?u 4. K? hi?u m?u s?, k? hi?u h?a ?n, t?n li?n h?a ?n 1. H?a ?n i?n t?a) K? hi?u m?u s? h?a ?n i?n t? l? k? t? c? m?t ch? s? t? nhi?n l? c?c s? t? nhi?n 1, 2, 3, 4, 5, 6 ? ph?n ?nh lo?i h?a ?n i?n t? nh? sau: - S? 1: Ph?n ?nh lo?i h?a ?n i?n t? gi? tr? gia tng; - S? 2: Ph?n ?nh lo?i h?a ?n i?n t? b?n h?ng; - S? 3: Ph?n ?nh lo?i h?a ?n i?n t? b?n t?i s?n c?ng;- S? 4: Ph?n ?nh lo?i h?a ?n i?n t? b?n h?ng d? tr? qu?c gia;- S? 5: Ph?n ?nh c?c lo?i h?a ?n i?n t? kh?c l? tem i?n t?, v? i?n t?, th? i?n t?, phi?u thu i?n t? ho?c c?c ch?ng t? i?n t? c? t?n g?i kh?c nh?ng c? n?i dung c?a h?a ?n i?n t? theo quy ?nh t?i Ngh? ?nh s? 123/2020/N-CP;- S? 6: Ph?n ?nh c?c ch?ng t? i?n t? ??c s? d?ng v? qu?n l? nh? h?a ?n g?m phi?u xu?t kho ki?m v?n chuy?n n?i b? i?n t?, phi?u xu?t kho h?ng g?i b?n ?i l? i?n t?.b) K? hi?u h?a ?n i?n t? l? nh?m 6 k? t? g?m c? ch? vi?t v? ch? s? th? hi?n k? hi?u h?a ?n i?n t? ? ph?n ?nh c?c th?ng tin v? lo?i h?a ?n i?n t? c? m? c?a c? quan thu? ho?c h?a ?n i?n t? kh?ng m?, nm l?p h?a ?n, lo?i h?a ?n i?n t? ??c s? d?ng. S?u (06) k? t? n?y ??c quy ?nh nh? sau:- K? t? ?u ti?n l? m?t (01) ch? c?i ??c quy ?nh l? C ho?c K nh? sau: C th? hi?n h?a ?n i?n t? c? m? c?a c? quan thu?, K th? hi?n h?a ?n i?n t? kh?ng c? m?;- Hai k? t? ti?p theo l? hai (02) ch? s? ? r?p th? hi?n nm l?p h?a ?n i?n t? ??c x?c ?nh theo 2 ch? s? cu?i c?a nm d??ng l?ch. V? d?: Nm l?p h?a ?n i?n t? l? nm 2022 th? th? hi?n l? s? 22; nm l?p h?a ?n i?n t? l? nm 2023 th? th? hi?n l? s? 23;- M?t k? t? ti?p theo l? m?t (01) ch? c?i ??c quy ?nh l? T, D, L, M, N, B, G, H th? hi?n lo?i h?a ?n i?n t? ??c s? d?ng, c? th?:+ Ch? T: ?p d?ng ?i v?i h?a ?n i?n t? do cac doanh nghi?p, t?  ch?c, h?, ca nh?n kinh doanh ng ky s?  du#ng v?i c? quan thu?; + Ch? D: ?p d?ng ?i v?i h?a ?n b?n t?i s?n c?ng v? h?a ?n b?n h?ng d? tr? qu?c gia ho?c h?a ?n i?n t? ?c th? kh?ng nh?t thi?t ph?i c? m?t s? ti?u th?c do c?c doanh nghi?p, t?  ch?c ng k? s? d?ng;+ Ch? L: ?p d?ng ?i v?i hoa ?n i?#n t?  c?a c? quan thu? c?p theo t?ng l?n ph?t sinh;+ Ch? M: ?p d?ng ?i v?i hoa ?n i?#n t?  ??c kh?i t?o t? m?y t?nh ti?n;+ Ch? N: ?p d?ng ?i v?i phi?u xu?t kho ki?m v?n chuy?n n?i b? i?n t?;+ Ch? B: ?p d?ng ?i v?i phi?u xu?t kho h?ng g?i b?n ?i l? i?n t?;+ Ch? G: ?p d?ng ?i v?i tem, v?, th? i?n t? l? h?a ?n gi? tr? gia tng;+ Ch? H: ?p d?ng ?i v?i tem, v?, th? i?n t? l? h?a ?n b?n h?ng.- Hai k? t? cu?i l? ch? vi?t do ng??i b?n t?# xac i#nh cn c? theo nhu c?u qua n ly. Tr??ng h?p ng??i b?n s? d?ng nhi?u m?u h?a ?n i?n t? trong c?ng m?t lo?i h?a ?n th? s? d?ng hai k? t? cu?i n?u tr?n ? ph?n bi?t c?c m?u h?a ?n kh?c nhau trong c?ng m?t lo?i h?a ?n. Tr??ng h?p kh?ng c? nhu c?u qu?n l? th? ? l? YY;- T?i b?n th? hi?n, k? hi?u h?a ?n i?n t? v? k? hi?u m?u s? h?a ?n i?n t? ??c th? hi?n ? ph?a tr?n b?n ph?i c?a h?a ?n (ho?c ? v? tr? d? nh?n bi?t);- V? d? th? hi?n c?c k? t? c?a k? hi?u m?u h?a ?n i?n t? v? k? hi?u h?a ?n i?n t?:+  1C22TAA  l? h?a ?n gi? tr? gia tng c? m? c?a c? quan thu? ??c l?p nm 2022 v? l? h?a ?n i?n t? do doanh nghi?p, t? ch?c ng k? s? d?ng v?i c? quan thu?; +  2C22TBB  l? h?a ?n b?n h?ng c? m? c?a c? quan thu? ??c l?p nm 2022 v? l? h?a ?n i?n t? do doanh nghi?p, t? ch?c, h? c? nh?n kinh doanh k? s? d?ng v?i c? quan thu?;+  1C23LBB  l? h?a ?n gi? tr? gia tng c? m? c?a c? quan thu? ??c l?p nm 2023 v? l? h?a ?n i?n t? c?a c? quan thu? c?p theo t?ng l?n ph?t sinh;+  1K23TYY  l? h?a ?n gi? tr? gia tng lo?i kh?ng c? m? ??c l?p nm 2023 v? l? h?a ?n i?n t? do doanh nghi?p, t? ch?c ng k? s? d?ng v?i c? quan thu?;+  1K22DAA  l? h?a ?n gi? tr? gia tng lo?i kh?ng c? m? ??c l?p nm 2022 v? l? h?a ?n i?n t? ?c th? kh?ng nh?t thi?t ph?i c? m?t s? ti?u th?c b?t bu?c do c?c doanh nghi?p, t? ch?c ng k? s? d?ng;+  6K22NAB  l? phi?u xu?t kho ki?m v?n chuy?n n?i b? i?n t? lo?i kh?ng c? m? ??c l?p nm 2022 doanh nghi?p ng k? v?i c? quan thu?;+  6K22BAB  l? phi?u xu?t kho h?ng g?i b?n ?i l? i?n t? lo?i kh?ng c? m? ??c l?p nm 2022 do doanh nghi?p ng k? v?i c? quan thu?.c) T?n, ?a ch?, m? s? thu? c?a b?n nh?n ?y nhi?m ?i v?i h?a ?n i?n t? ?y nhi?m.2. H?a ?n do C?c Thu? ?t ina) K? hi?u m?u s? h?a ?n do C?c Thu? ?t in l? m?t nh?m g?m 11 k? t? th? hi?n c?c th?ng tin v?: t?n lo?i h?a ?n, s? li?n, s? th? t? m?u trong m?t lo?i h?a ?n (m?t lo?i h?a ?n c? th? c? nhi?u m?u), c? th? nh? sau:- S?u (06) k? t? ?u ti?n th? hi?n t?n lo?i h?a ?n:+ 01GTKT: H?a ?n gi? tr? gia tng;+ 02GTTT: H?a ?n b?n h?ng;+ 07KPTQ: H?a ?n b?n h?ng d?nh cho t? ch?c, c? nh?n trong khu phi thu? quan;+ 03XKNB: Phi?u xu?t kho ki?m v?n chuy?n n?i b?;+ 04HGDL: Phi?u xu?t kho h?ng g?i b?n ?i l?.- M?t (01) k? t? ti?p theo l? c?c s? t? nhi?n 1, 2, 3 th? hi?n s? li?n h?a ?n;- M?t (01) k? t? ti?p theo l?  / ? ph?n c?ch;- Ba (03) k? t? ti?p theo l? s? th? t? c?a m?u trong m?t lo?i h?a ?n, b?t ?u b?ng 001 v? t?i a ?n 999.b) K? hi?u h?a ?n do C?c Thu? ?t in l? m?t nh?m g?m 08 k? t? th? hi?n th?ng tin v?: C?c Thu? ?t in h?a ?n; nm ?t in h?a ?n; k? hi?u h?a ?n do c? quan thu? t?# xac i#nh cn c? theo nhu c?u qua n ly, c? th? nh? sau:- Hai (02) k? t? ?u ti?n th? hi?n m? c?a C?c Thu? ?t in h?a ?n v? ??c x?c ?nh theo Ph? l?c I.A ban h?nh k?m theo Th?ng t? n?y;- Hai (02) k? t? ti?p theo l? hai ch? c?i trong 20 ch? c?i in hoa c?a b?ng ch? c?i Vi?t Nam g?m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y th? hi?n k? hi?u h?a ?n do c? quan thu? t?# xac i#nh cn c? theo nhu c?u qua n ly;- M?t (01) k? t? ti?p theo l?  / ? ph?n c?ch;- Ba (03) k? t? ti?p theo g?m hai (02) k? t? ?u l? hai ch? s? ? r?p th? hi?n nm C?c Thu? ?t in h?a ?n, ??c x?c ?nh theo 02 ch? s? cu?i c?a nm d??ng l?ch v? m?t (01) k? t? l? ch? c?i P th? hi?n h?a ?n do C?c Thu? ?t in. V? d?: Nm C?c Thu? ?t in l? nm 2022 th? th? hi?n l? s? 22P; nm C?c Thu? ?t in h?a ?n l? nm 2023 th? th? hi?n l? s? 23P;- V? d? th? hi?n c?c k? t? c?a k? hi?u m?u h?a ?n do C?c Thu? ?t in v? k? hi?u h?a ?n do C?c Thu? ?t in:K? hi?u m?u h?a ?n  01GTKT3/001 , K? hi?u h?a ?n  01AA/22P : ??c hi?u l? m?u s? 001 c?a h?a ?n gi? tr? gia tng c? 3 li?n do C?c Thu? th?nh ph? H? N?i ?t in nm 2022.c) Li?n h?a ?n do C?c Thu? ?t in l? c?c t? trong c?ng m?t s? h?a ?n. M?i s? h?a ?n c? 3 li?n trong ?:- Li?n 1: L?u; - Li?n 2: Giao cho ng??i mua; - Li?n 3: N?i b?.d) K? hi?u m?u s? h?a ?n l? tem, v?, th? do C?c Thu? ?t in g?m 03 k? t? ? ph?n bi?t tem, v?, th? thu?c lo?i h?a ?n gi? tr? gia tng hay h?a ?n b?n h?ng nh? sau:- K? hi?u 01/: ?i v?i tem, v?, th? thu?c lo?i h?a ?n GTGT;- K? hi?u 02/: ?i v?i tem, v?, th? thu?c lo?i h?a ?n b?n h?ng. i?u 5. Chuy?n ?i ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu? 1. Ng??i n?p thu? ang s? d?ng h?a ?n i?n t? kh?ng c? m? n?u c? nhu c?u chuy?n ?i ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu? th? th?c hi?n thay ?i th?ng tin s? d?ng h?a ?n i?n t? theo quy ?nh t?i i?u 15 Ngh? ?nh s? 123/2020/N-CP.2. Ng??i n?p thu? thu?c ?i t??ng s? d?ng h?a ?n i?n t? kh?ng c? m? theo quy ?nh t?i kho?n 2 i?u 91 Lu?t Qu?n l? thu? n?u thu?c tr??ng h?#p ??c x?c ?nh r?i ro cao v? thu? theo quy ?nh t?i Th?ng t? s? 31/2021/TT-BTC ng?y 17/5/2021 c?a B? T?i ch?nh quy ?nh v? ?p d?ng r?i ro trong qu?n l? thu? v? ??c c? quan thu? th?ng b?o (M?u s? 01/TB-KTT Ph? l?c IB ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP) v? vi?c chuy?n ?i ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu? th? ph?i chuy?n ?i sang ?p du#ng hoa ?n i?#n t?  co ma cu a c? quan thu?. Trong th?i gian m??i (10) ng?y l?m vi?c k? t? ng?y c? quan thu? ph?t h?nh th?ng b?o, ng??i n?p thu? ph?i thay ?i th?ng tin s? d?ng h?a ?n i?n t? (chuy?n t? s? d?ng h?a ?n i?n t? kh?ng c? m? sang h?a ?n i?n t? c? m? c?a c? quan thu?) theo quy ?nh t?i i?u 15 Ngh? ?nh s? 123/2020/N-CP v? th?c hi?n theo th?ng b?o c?a c? quan thu?. Sau 12 th?ng k? t? th?i i?m chuy?n sang s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?, n?u ng??i n?p thu? c? nhu c?u s? d?ng h?a ?n i?n t? kh?ng c? m? th? ng??i n?p thu? thay ?i th?ng tin s? d?ng h?a ?n i?n t? theo quy ?nh t?i i?u 15 Ngh? ?nh s? 123/2020/N-CP, c? quan thu? cn c? quy ?nh t?i kho?n 2 i?u 91 Lu?t Qu?n l? thu? v? quy ?nh t?i Th?ng t? s? 31/2021/TT-BTC ? xem x?t, quy?t ?nh.i?u 6. ?p d?ng h?a ?n i?n t? ?i v?i m?t s? tr??ng h?p kh?c 1. Chuy?n d? li?u h?a ?n i?n t? kh?ng c? m? ? l?p ?n c? quan thu? ?i v?i tr??ng h?p quy ?nh t?i i?m a.2 kho?n 3 i?u 22 Ngh? ?nh s? 123/2020/N-CP th?c hi?n nh? sau: Ng??i b?n sau khi l?p ?y ? c?c n?i dung h?a ?n g?i h?a ?n i?n t? cho ng??i mua v? ?ng th?i g?i h?a ?n i?n t? cho c? quan thu?, ch?m nh?t l? trong c?ng ng?y g?i cho ng??i mua.2. H? kinh doanh, c? nh?n kinh doanh s? d?ng h?a ?n i?n t? bao g?m: a) H? kinh doanh, c? nh?n kinh doanh n?p thu? theo ph??ng ph?p k? khai ph?i s? d?ng h?a ?n i?n t?; b) H? kinh doanh, c? nh?n kinh doanh n?p thu? theo ph??ng ph?p kho?n n?u c? y?u c?u s? d?ng h?a ?n th? c? quan thu? c?p l? h?a ?n i?n t? theo t?ng l?n ph?t sinh; c) H? kinh doanh, c? nh?n kinh doanh khai thu? theo t?ng l?n ph?t sinh n?u c? y?u c?u s? d?ng h?a ?n th? c? quan thu? c?p l? h?a ?n i?n t? theo t?ng l?n ph?t sinh. 3. Tr??ng h?p cung c?p d?ch v? ng?n h?ng ng?y l?p h?a ?n th?c hi?n ?nh k? theo h?p ?ng gi?a hai b?n k?m b?ng k? ho?c ch?ng t? kh?c c? x?c nh?n c?a hai b?n, nh?ng ch?m nh?t l? ng?y cu?i c?ng c?a th?ng ph?t sinh ho?t ?ng cung c?p d?ch v?;Tr??ng h?p cung c?p d?ch v? ng?n h?ng v?i s? l??ng l?n, ph?t sinh th??ng xuy?n, c?n c? th?i gian ?i so?t d? li?u gi?a ng?n h?ng v? c?c b?n th? ba c? li?n quan (t? ch?c thanh to?n, t? ch?c th? qu?c t? ho?c c?c t? ch?c kh?c), th?i i?m l?p h?a ?n l? th?i i?m ho?n th?nh vi?c ?i so?t d? li?u gi?a c?c b?n nh?ng ch?m nh?t kh?ng qu? ng?y 10 c?a th?ng sau th?ng ph?t sinh. 4. Tr??ng h?p b?n xng d?u cho kh?ch h?ng th? ng??i b?n chuy?n d? li?u h?a ?n b?n xng d?u trong ng?y theo quy ?nh t?i i?m a.1 kho?n 3 i?u 22 Ngh? ?nh s? 123/2020/N-CP. Tr??ng h?p ng??i b?n v? ng??i mua c? th?a thu?n ? t?o thu?n l?i cho vi?c l?u th?ng h?ng h?a ho?c tra c?u d? li?u th? ng??i b?n sau khi l?p h?a ?n i?n t? ?y ? c?c n?i dung tr?n h?a ?n g?i ng??i mua ?ng th?i g?i h?a ?n cho c? quan thu? theo quy ?nh t?i i?m a.2 kho?n 3 i?u 22 Ngh? ?nh s? 123/2020/N-CP.i?u 7. X? l? h?a ?n i?n t?, b?ng t?ng h?p d? li?u h?a ?n i?n t? ? g?i c? quan thu? c? sai s?t trong m?t s? tr??ng h?p1. ?i v?i h?a ?n i?n t?: a) Tr??ng h?p h?a ?n i?n t? ? l?p c? sai s?t ph?i c?p l?i m? c?a c? quan thu? ho?c h?a ?n i?n t? c? sai s?t c?n x? l? theo h?nh th?c i?u ch?nh ho?c thay th? theo quy ?nh t?i i?u 19 Ngh? ?nh s? 123/2020/N-CP th? ng??i b?n ??c l?a ch?n s? d?ng M?u s? 04/SS-HT t?i Ph? l?c IA ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP ? th?ng b?o vi?c i?u ch?nh cho t?ng h?a ?n c? sai s?t ho?c th?ng b?o vi?c i?u ch?nh cho nhi?u h?a ?n i?n t? c? sai s?t v? g?i th?ng b?o theo M?u s? 04/SS-HT ?n c? quan thu? b?t c? th?i gian n?o nh?ng ch?m nh?t l? ng?y cu?i c?ng c?a k? k? khai thu? gi? tr? gia tng ph?t sinh h?a ?n i?n t? i?u ch?nh;b) Tr??ng h?p ng??i b?n l?p h?a ?n khi thu ti?n tr??c ho?c trong khi cung c?p d?ch v? theo quy ?nh t?i Kho?n 2 i?u 9 Ngh? ?nh s? 123/2020/N-CP sau ? c? ph?t sinh vi?c h?y ho?c ch?m d?t vi?c cung c?p d?ch v? th? ng??i b?n th?c hi?n h?y h?a ?n i?n t? ? l?p v? th?ng b?o v?i c? quan thu? v? vi?c h?y h?a ?n theo M?u s? 04/SS-HT t?i Ph? l?c IA ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP;c) Tr??ng h?p h?a ?n i?n t? ? l?p c? sai s?t v? ng??i b?n ? x? l? theo h?nh th?c i?u ch?nh ho?c thay th? theo quy ?nh t?i i?m b kho?n 2 i?u 19 Ngh? ?nh s? 123/2020/N-CP, sau ? l?i ph?t hi?n h?a ?n ti?p t?c c? sai s?t th? c?c l?n x? l? ti?p theo ng??i b?n s? th?c hi?n theo h?nh th?c ? ?p d?ng khi x? l? sai s?t l?n ?u;d) Theo th?i h?n th?ng b?o ghi tr?n M?u s? 01/TB-RST Ph? l?c IB k?m theo Ngh? ?nh s? 123/2020/N-CP, ng??i b?n th?c hi?n th?ng b?o v?i c? quan thu? theo M?u s? 04/SS-HT t?i Ph? l?c IA ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP v? vi?c ki?m tra h?a ?n i?n t? ? l?p c? sai s?t, trong ? ghi r? cn c? ki?m tra l? th?ng b?o M?u s? 01/TB-RST c?a c? quan thu? (bao g?m th?ng tin s? v? ng?y th?ng b?o);) Tr??ng h?p theo quy ?nh h?a ?n i?n t? ??c l?p kh?ng c? k? hi?u m?u s? h?a ?n, k? hi?u h?a ?n, s? h?a ?n c? sai s?t th? ng??i b?n ch? th?c hi?n i?u ch?nh m? kh?ng th?c hi?n h?y ho?c thay th?;e) Ri?ng ?i v?i n?i dung v? gi? tr? tr?n h?a ?n c? sai s?t th?: i?u ch?nh tng (ghi d?u d??ng), i?u ch?nh gi?m (ghi d?u ?m) ?ng v?i th?c t? i?u ch?nh.2. ?i v?i b?ng t?ng h?p d? li?u h?a ?n i?n t?:a) Sau th?i h?n chuy?n b?ng t?ng h?p d? li?u h?a ?n i?n t? ?n c? quan thu?, tr??ng h?p thi?u d? li?u h?a ?n i?n t? t?i b?ng t?ng h?p d? li?u h?a ?n i?n t? ? g?i c? quan thu? th? ng??i b?n g?i b?ng t?ng h?p d? li?u h?a ?n i?n t? b? sung; b) Tr??ng h?p b?ng t?ng h?p d? li?u h?a ?n i?n t? ? g?i c? quan thu? c? sai s?t th? ng??i b?n g?i th?ng tin i?u ch?nh cho c?c th?ng tin ? k? khai tr?n b?ng t?ng h?p;c) Vi?c i?u ch?nh h?a ?n tr?n b?ng t?ng h?p d? li?u h?a ?n i?n t? theo quy ?nh t?i i?m a.1 kho?n 3 i?u 22 Ngh? ?nh s? 123/2020/N-CP th? ph?i i?n ? c?c th?ng tin: k? hi?u m?u s? h?a ?n, k? hi?u h?a ?n, s? h?a ?n v?o c?t 14  th?ng tin h?a ?n li?n quan t?i M?u 01/TH-HT ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP (tr? tr??ng h?p h?a ?n i?n t? kh?ng nh?t thi?t ph?i c? ?y ? c?c th?ng tin k? hi?u m?u s? h?a ?n, k? hi?u h?a ?n, s? h?a ?n theo quy ?nh t?i kho?n 14 i?u 10 Ngh? ?nh s? 123/2020/N-CP).3. Vi?c khai b? sung h? s? khai thu? li?n quan c?c h?a ?n i?n t? i?u ch?nh, thay th? (bao g?m c? h?a ?n i?n t? b? h?y) th?c hi?n theo quy ?nh c?a ph?p lu?t qu?n l? thu?.i?u 8. H?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?1. H?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? ?m b?o nguy?n t?c quy ?nh t?i i?u 11 Ngh? ?nh s? 123/2020/N-CP.2. Doanh nghi?p, h?, c? nh?n kinh doanh n?p thu? theo ph??ng ph?p k? khai c? ho?t ?ng cung c?p h?ng h?a, d?ch v? tr?c ti?p ?n ng??i ti?u d?ng theo m? h?nh kinh doanh (trung t?m th??ng m?i; si?u th?; b?n l? h?ng ti?u d?ng; n u?ng; nh? h?ng; kh?ch s?n; b?n l? thu?c t?n d??c; d?ch v? vui ch?i, gi?i tr? v? c?c d?ch v? kh?c) ??c l?a ch?n s? d?ng h?a ?n i?n t? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? ho?c h?a ?n i?n t? c? m?, h?a ?n i?n t? kh?ng c? m?.3. H?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? c? c?c n?i dung sau ?y:a) T?n, ?a ch?, m? s? thu? ng??i b?n;b) Th?ng tin ng??i mua n?u ng??i mua y?u c?u (m? s? ?nh danh c? nh?n ho?c m? s? thu?); c) T?n h?ng h?a, d?ch v?, ?n gi?, s? l??ng, gi? thanh to?n. Tr??ng h?p t? ch?c, doanh nghi?p n?p thu? theo ph??ng ph?p kh?u tr? ph?i ghi r? gi? b?n ch?a thu? GTGT, thu? su?t thu? GTGT, ti?n thu? GTGT, t?ng ti?n thanh to?n c? thu? GTGT;d) Th?i i?m l?p h?a ?n;) M? c?a c? quan thu?.4. Gi?i ph?p c?p m? c?a c? quan thu? tr?n h?a ?n i?n t? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?: M? c?a c? quan thu? ??c c?p t? ?ng, theo d?i k? t? cho t?ng c? s? kinh doanh n?u t?i kho?n 2 i?u n?y khi ng k? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? v? ?m b?o kh?ng tr?ng l?p.5. Tr?ch nhi?m c?a T?ng c?c Thu?a) X?y d?ng, c?ng b? th?nh ph?n d? li?u h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?, ph??ng th?c truy?n, nh?n v?i c? quan thu? theo quy ?nh t?i i?u 12 Ngh? ?nh s? 123/2020/N-CP v? h??ng d?n ng??i n?p thu? k?t n?i, chuy?n d? li?u h?a ?n i?n t? ?n c? quan thu?;b) Ch? ?o C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng cn c? ?i t??ng th?c t? tr?n ?a b?n ch? tr? ph?i h?p v?i c?c ?n v? li?n quan x?y d?ng ? ?n tri?n khai k?t n?i th?ng tin t? m?y t?nh ti?n ? qu?n l? doanh thu b?n l? c?a c?c h?, c? nh?n kinh doanh ? b?o c?o T?ng c?c Thu? tr?nh B? T?i ch?nh ph? duy?t sau khi th?ng nh?t v?i ?y ban nh?n d?n c?c t?nh, th?nh ph? ? tri?n khai th?c hi?n;c) X?y d?ng l? tr?nh tri?n khai ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? theo quy ?nh t?i i?u n?y;d) H??ng d?n tri?n khai vi?c s? d?ng m? c?a c? quan thu? c?p ?i v?i nh?ng h?a ?n i?n t? c? m? c?a c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? ? tham gia d? th??ng.6. Tr?ch nhi?m c?a ng??i b?n khi s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu?:a) ng k? s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? theo quy ?nh t?i i?u 15 Ngh? ?nh s? 123/2020/N-CP;b) L?p h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n theo quy ?nh t?i i?u 11 Ngh? ?nh s? 123/2020/N-CP v? i?u n?y;c) C? tr?ch nhi?m s? d?ng d?i k? t? m? c?a c? quan thu? c?p khi l?p h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? ? ?m b?o li?n t?c v? duy nh?t;d) Chuy?n d? li?u h?a ?n i?n t? c? m? c?a c? quan thu? ? kh?i t?o t? m?y t?nh ti?n cho c? quan thu? ngay trong ng?y th?ng qua t? ch?c cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u i?n t?.i?u 9. S? d?ng bi?n lai, ch?ng t? 1. C?c Thu? in, kh?i t?o v? ph?t h?nh bi?n lai thu? M?u CTT50 Ph? l?c I.C ban h?nh k?m theo Th?ng t? n?y theo h?nh th?c ?t in, t? in, i?n t? ? s? d?ng thu thu?, ph?, l? ph? ?i v?i h?, c? nh?n kinh doanh t?i ?a b?n ?p ?ng i?u ki?n s? d?ng bi?n lai v? thu n? ?i v?i h? kho?n, thu thu? s? d?ng ?t n?ng nghi?p, phi n?ng nghi?p ?i v?i h? gia ?nh, c? nh?n. 2. Ti?u ch? x?c ?nh ?a b?n ?p ?ng i?u ki?n s? d?ng bi?n lai thu?: Cn c? t?nh h?nh th?c t? qu?n l? t?i ?a b?n Chi c?c Thu?, Chi c?c Thu? khu v?c c? tr?ch nhi?m x?c ?nh v? c?p nh?t Danh s?ch ?a b?n ?p ?ng i?u ki?n s? d?ng bi?n lai thu? tr?nh C?c Thu? ph? duy?t. Nh?ng ?a b?n ??c s? d?ng bi?n lai thu? l? ?a b?n ?p ?ng ?ng th?i 03 i?u ki?n: kh?ng c? i?m thu, ch?a th?c hi?n ?y nhi?m thu thu? v? thu?c ?a b?n kh? khn, ?c bi?t kh? khn theo quy ?nh v? ?n v? h?nh ch?nh c?p x? thu?c v?ng kh? khn. 3. Trong qu? tr?nh qu?n l? thu?, ph?, l? ph? theo quy ?nh c?a Lu?t Qu?n l? thu?, tr??ng h?p t? ch?c c? nhu c?u s? d?ng c?c lo?i ch?ng t? kh?c theo quy ?nh t?i kho?n 2 i?u 30 Ngh? ?nh s? 123/2020/N-CP th? t? ch?c c? vn b?n g?i B? T?i ch?nh (T?ng c?c Thu?) ? ??c ch?p thu?n, th?c hi?n.4. ?i v?i t? ch?c thu ph?, l? ph? s? d?ng bi?n lai i?n t? trong tr??ng h?p c?n i?u ch?nh m?t s? ti?u th?c n?i dung tr?n bi?n lai theo quy ?nh t?i kho?n 2 i?u 32 Ngh? ?nh s? 123/2020/N-CP th? t? ch?c c? vn b?n g?i B? T?i ch?nh (T?ng c?c Thu?) ? ??c ch?p thu?n, th?c hi?n. i?u 10. Ti?u ch? ?i v?i t? ch?c cung c?p d?ch v? v? h?a ?n i?n t? ? k? h?p ?ng cung c?p d?ch v? h?a ?n i?n t? c? m? c?a c? quan thu? v? d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n v? c?c d?ch v? kh?c c? li?n quan1. Ti?u ch? ?i v?i t? ch?c cung c?p gi?i ph?p h?a ?n i?n t? c? m? c?a c? quan thu? v? kh?ng c? m? cho ng??i b?n v? ng??i muaa) V? ch? th?:- L? t? ch?c ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin ??c th?nh l?p theo ph?p lu?t Vi?t Nam;- Th?ng tin v? d?ch v? h?a ?n i?n t? ??c c?ng khai tr?n trang th?ng tin i?n t? c?a t? ch?c;b) V? nh?n s?: C? t?i thi?u 5 nh?n s? tr?nh ? ?i h?c chuy?n ng?nh v? c?ng ngh? th?ng tin;c) V? k? thu?t: C? h? t?ng k? thu?t, thi?t b? c?ng ngh? th?ng tin, h? th?ng ph?n m?m ?p ?ng y?u c?u:- Cung c?p gi?i ph?p kh?i t?o, x? l?, l?u tr? d? li?u h?a ?n i?n t? c? m? c?a c? quan thu? v? h?a ?n i?n t? kh?ng c? m? cho ng??i b?n v? ng??i mua theo quy ?nh c?a ph?p lu?t v? h?a ?n i?n t? v? ph?p lu?t kh?c c? li?n quan;- C? gi?i ph?p nh?n, truy?n d? li?u h?a ?n i?n t? v?i ng??i s? d?ng d?ch v?; gi?i ph?p truy?n, nh?n d? li?u h?a ?n i?n t? v?i c? quan thu? th?ng qua t? ch?c nh?n, truy?n, l?u tr? d? li?u h?a ?n i?n t?. Th?ng tin qu? tr?nh nh?n, truy?n d? li?u ph?i ??c ghi nh?t k? ? ph?c v? c?ng t?c ?i so?t;- C? gi?i ph?p sao l?u, kh?i ph?c, b?o m?t d? li?u h?a ?n i?n t?;- C? t?i li?u k?t qu? ki?m th? k? thu?t th?nh c?ng v? gi?i ph?p truy?n nh?n d? li?u h?a ?n i?n t? v?i t? ch?c cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n i?n t?.2. Ti?u ch???i v?i t? ch?c cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n i?n t?a) V? ch? th?: - L? t? ch?c ??c th?nh l?p theo ph?p lu?t Vi?t Nam, c? t?i thi?u 05 nm ho?t ?ng trong l)nh v?c c?ng ngh? th?ng tin;- Th?ng tin v? d?ch v? h?a ?n i?n t? ??c c?ng khai tr?n trang th?ng tin i?n t? c?a t? ch?c;b) V? t?i ch?nh: C? k? qu? t?i m?t ng?n h?ng ho?t ?ng h?p ph?p t?i Vi?t Nam ho?c c? gi?y b?o l?nh c?a m?t ng?n h?ng ho?t ?ng h?p ph?p t?i Vi?t Nam v?i gi? tr? kh?ng d??i 5 t? ?ng ? gi?i quy?t c?c r?i ro v? b?i th??ng thi?t h?i c? th? x?y ra trong qu? tr?nh cung c?p d?ch v?;c) V? nh?n s?: C? t?i thi?u 20 nh?n s? tr?nh ? ?i h?c chuy?n ng?nh v? c?ng ngh? th?ng tin;d) V? k? thu?t: C? h? t?ng k? thu?t, thi?t b? c?ng ngh? th?ng tin, h? th?ng ph?n m?m ?p ?ng y?u c?u:- Cung c?p gi?i ph?p kh?i t?o, x? l?, l?u tr? d? li?u h?a ?n i?n t? c? m? c?a c? quan thu? theo quy ?nh c?a ph?p lu?t v? h?a ?n i?n t? v? ph?p lu?t kh?c c? li?n quan;- C? gi?i ph?p k?t n?i, nh?n, truy?n, l?u tr? d? li?u h?a ?n i?n t? v?i t? ch?c cung c?p d?ch v? h?a ?n i?n t? c? m? c?a c? quan thu? v? kh?ng c? m? cho ng??i b?n v? ng??i mua; gi?i ph?p k?t n?i nh?n, truy?n, l?u tr? d? li?u h?a ?n i?n t? v?i c? quan thu?. Th?ng tin qu? tr?nh nh?n, truy?n d? li?u ph?i ??c ghi nh?t k? ? ph?c v? c?ng t?c ?i so?t;- H? th?ng h? t?ng k? thu?t cung c?p d?ch v? h?a ?n i?n t? ??c v?n h?nh tr?n m?i tr??ng trung t?m d? li?u ch?nh v? trung t?m d? li?u d? ph?ng. Trung t?m d? ph?ng c?ch xa trung t?m d? li?u ch?nh t?i thi?u 20km v? s?n s?ng ho?t ?ng khi h? th?ng ch?nh g?p s? c?;- H? th?ng c? kh? nng ph?t hi?n, c?nh b?o, ngn ch?n c?c truy c?p kh?ng h?p ph?p, c?c h?nh th?c t?n c?ng tr?n m?i tr??ng m?ng ? b?o ?m t?nh b?o m?t, to?n v?n c?a d? li?u trao ?i gi?a c?c b?n tham gia;- C? h? th?ng sao l?u, kh?i ph?c d? li?u;- K?t n?i v?i T?ng c?c Thu? th?ng qua k?nh thu? ri?ng ho?c k?nh MPLS VPN Layer 3 ho?c t??ng ??ng, g?m 1 k?nh truy?n ch?nh v? 2 k?nh truy?n d? ph?ng. M?i k?nh truy?n c? bng th?ng t?i thi?u 20 Mbps; s? d?ng d?ch v? Web (Web Service) ho?c h?ng ?i (Queue) c? m? h?a l?m ph??ng th?c ? k?t n?i; s? d?ng giao th?c SOAP/TCP ? ?ng g?i v? truy?n nh?n d? li?u.3. T?ng c?c Thu? ng t?i th?ng tin c?a t? ch?c cung c?p gi?i ph?p h?a ?n i?n t? v? l?a ch?n t? ch?c cung c?p d?ch v? v? h?a ?n i?n t? ? k? h?p ?ng cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n v?i c? quan thu?.a) ng t?i c?ng khai th?ng tin c?a t? ch?c cung c?p gi?i ph?p h?a ?n i?n t? l?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?: T? ch?c cung c?p gi?i ph?p h?a ?n i?n t? g?i h? s? ch?ng minh ?p ?ng c?c ti?u ch? t?i kho?n 1 i?u n?y, t?i li?u m? t? d?ch v? v? cam k?t th?c hi?n ?n T?ng c?c Thu?. Trong v?ng 10 ng?y k? t? ng?y nh?n ??c h? s?, T?ng c?c Thu? ng c?ng khai t?i li?u m? t? d?ch v? v? cam k?t c?a t? ch?c l?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?. C?c t? ch?c ph?i ch?u tr?ch nhi?m v? h? s? vn b?n cung c?p. Trong qu? tr?nh ho?t ?ng, tr??ng h?p ph?t hi?n t? ch?c cung c?p d?ch v? kh?ng ?ng quy ?nh, T?ng c?c Thu? th?ng b?o v? h?y th?ng tin c?ng khai c?a t? ch?c tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?.b) L?a ch?n t? ch?c cung c?p d?ch v? v? h?a ?n i?n t? ? k? h?p ?ng cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n v?i c? quan thu?- T? ch?c ?p ?ng ?y ? c?c i?u ki?n quy ?nh t?i kho?n 2 i?u n?y g?i vn b?n ? ngh? k? h?p ?ng cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n k?m theo h? s? ch?ng minh t?i T?ng c?c Thu?. Trong th?i h?n 10 ng?y l?m vi?c k? t? ng?y t? ch?c cung c?p ?y ? h? s? ch?ng minh, T?ng c?c Thu? ph?i h?p v?i t? ch?c th?c hi?n k?t n?i k? thu?t v? ki?m tra truy?n nh?n d? li?u gi?a hai b?n. Sau khi k?t n?i th?nh c?ng, T?ng c?c Thu? v? t? ch?c k? h?p ?ng cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n v?i c? quan thu?. 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Hi?u l?c thi h?nh1. Th?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 01 th?ng 7 nm 2022, khuy?n kh?ch c? quan, t? ch?c, c? nh?n ?p ?ng i?u ki?n v? h? t?ng c?ng ngh? th?ng tin ?p d?ng quy ?nh v? h?a ?n, ch?ng t? i?n t? theo h??ng d?n t?i Th?ng t? n?y v? c?a Ngh? ?nh s? 123/2020/N-CP tr??c ng?y 01 th?ng 7 nm 2022.2. H?a ?n i?n t? ?p d?ng ?i v?i h? kinh doanh, c? nh?n kinh doanh k? t? ng?y 01 th?ng 7 nm 2022. Ri?ng tr??ng h?p quy ?nh t?i kho?n 1 i?u 14 Ngh? ?nh s? 123/2020/N-CP kh?ng th?c hi?n giao d?ch v?i c? quan thu? b?ng ph??ng ti?n i?n t?, kh?ng c? h? t?ng c?ng ngh? th?ng tin, kh?ng c? h? th?ng ph?n m?m k? to?n, kh?ng c? ph?n m?m l?p h?a ?n i?n t? ? s? d?ng h?a ?n i?n t? v? ? truy?n d? li?u i?n t? ?n ng??i mua v? ?n c? quan thu? th? s? d?ng h?a ?n gi?y c?a c? quan thu? trong th?i gian t?i a 12 th?ng, ?ng th?i c? quan thu? c? gi?i ph?p chuy?n ?i d?n sang ?p d?ng h?a ?n i?n t?. Th?i gian t?i a 12 th?ng ??c t?nh m?t l?n k? t? ng?y 01 th?ng 7 nm 2022 ?i v?i h? kinh doanh, c? nh?n kinh doanh ang ho?t ?ng t? tr??c 01 th?ng 7 nm 2022; ho?c k? t? th?i i?m ng k? b?t ?u s? d?ng h?a ?n ?i v?i h? kinh doanh, c? nh?n kinh doanh m?i th?nh l?p t? ng?y 01 th?ng 7 nm 2022. 3. T? ng?y 01 th?ng 7 nm 2022, c?c Th?ng t?, Quy?t ?nh c?a B? T?i ch?nh sau ?y h?t hi?u l?c thi h?nh:a) Quy?t ?nh s? 30/2001/Q-BTC ng?y 13/4/2001 c?a B? T?i ch?nh v? vi?c ban h?nh ch? ? in, ph?t h?nh, qu?n l?, s? d?ng ?n ch? thu?;b) Th?ng t? s? 191/2010/TT-BTC ng?y 01/12/2010 h??ng d?n vi?c qu?n l?, s? d?ng h?a ?n v?n t?i;c) Th?ng t? s? 32/2011/TT-BTC ng?y 14/3/2011 c?a B? T?i ch?nh h??ng d?n v? kh?i t?o, ph?t h?nh v? s? d?ng h?a ?n i?n t? b?n h?ng h?a, cung ?ng d?ch v?;d) Th?ng t? s? 39/2014/TT-BTC ng?y 31/3/2014 c?a B? T?i ch?nh (??c s?a ?i, b? sung b?i Th?ng t? s? 119/2014/TT-BTC ng?y 25/8/2014, Th?ng t? s? 26/2015/TT-BTC ng?y 27/02/2015 c?a B? T?i ch?nh);) Quy?t ?nh s? 1209/Q-BTC ng?y 23/6/2015 c?a B? tr??ng B? T?i ch?nh v? vi?c th? i?m s? d?ng h?a ?n i?n t? c? m? x?c th?c c?a c? quan thu?, Quy?t ?nh s? 526/Q-BTC ng?y 16/4/2018 c?a B? tr??ng B? T?i ch?nh v? vi?c m? r?ng ph?m vi th? i?m s? d?ng h?a ?n i?n t? c? m? x?c th?c c?a c? quan thu?; e) Quy?t ?nh s? 2660/Q-BTC ng?y 14/12/2016 c?a B? tr??ng B? T?i ch?nh v? vi?c gia h?n th?c hi?n Quy?t ?nh s? 1209/Q-BTC ng?y 23/6/2015;g) Th?ng t? s? 303/2016/TT-BTC ng?y 15/11/2016 c?a B? T?i ch?nh h??ng d?n v? in, ph?t h?nh, qu?n l? v? s? d?ng c?c lo?i ch?ng t? thu ti?n ph?, l? ph? thu?c ng?n s?ch nh? n??c; h) Th?ng t? s? 37/2017/TT-BTC ng?y 27/4/2017 c?a B? T?i ch?nh s?a ?i, b? sung Th?ng t? s? 39/2014/TT-BTC ng?y 31/3/2014 c?a B? T?i ch?nh (??c s?a ?i, b? sung b?i Th?ng t? s? 119/2014/TT-BTC ng?y 25/8/2014, Th?ng t? s? 26/2015/TT-BTC ng?y 27/02/2015 c?a B? T?i ch?nh);i) Th?ng t? s? 68/2019/TT-BTC ng?y 30/9/2019 c?a B? T?i ch?nh h??ng d?n th?c hi?n m?t s? i?u c?a Ngh? ?nh s? 119/2018/N-CP ng?y 12/9/2018 c?a Ch?nh ph? quy ?nh v? h?a ?n i?n t?; k) Th?ng t? s? 88/2020/TT-BTC ng?y 30/10/2020 s?a ?i, b? sung i?u 26 Th?ng t? s? 68/2019/TT-BTC ng?y 30/9/2019 c?a B? T?i ch?nh h??ng d?n th?c hi?n m?t s? i?u c?a Ngh? ?nh s? 119/2018/N-CP ng?y 12/9/2018 c?a Ch?nh ph? quy ?nh v? h?a ?n i?n t?.4. Th?ng t? n?y g?m 2 Ph? l?c: Ph? l?c I ?p d?ng cho c? quan thu? khi ?t in h?a ?n, bi?n lai; Ph? l?c II h??ng d?n m?u hi?n th? m?t s? lo?i h?a ?n ? c?c t? ch?c, doanh nghi?p tham kh?o trong qu? tr?nh th?c hi?n. 5. L? tr?nh tri?n khai h? th?ng qu?n l? h?a ?n i?n t? c?a c? quan thu?:a) T?ng c?c Thu? c? tr?ch nhi?m ?u t? n?ng c?p h? t?ng k? thu?t h? th?ng h?a ?n i?n t? ? s?n s?ng ti?p nh?n ? ngh? v? k?t n?i v?i t?t c? c?c t? ch?c cung c?p d?ch v? h?a ?n i?n t? ?p ?ng ?y ? c?c ti?u ch? theo quy ?nh t?i kho?n 2 i?u 10 Th?ng t? n?y t? ng?y 01 th?ng 7 nm 2022. ?i v?i c?c t? ch?c, c? nh?n c? nhu c?u tri?n khai h?a ?n i?n t? tr??c ng?y 01 th?ng 7 nm 2022, T?ng c?c Thu? c? tr?ch nhi?m t?n d?ng m?i ngu?n l?c v? c? s? h? t?ng k? thu?t c?ng ngh? th?ng tin hi?n c? ? tri?n khai th?c hi?n. Khuy?n kh?ch c?c t? ch?c c? nng l?c tham gia cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n i?n t? v?i c? quan thu?.b) T?ng c?c Thu? c? tr?ch nhi?m c?ng b? l? tr?nh, cn c? l?a ch?n t? ch?c cung c?p d?ch v? h?a ?n i?n t? k?t n?i v?i c? quan thu? ?m b?o c?ng khai minh b?ch. Tr??ng h?p s? l??ng t? ch?c ?p ?ng ?y ? c?c ti?u ch? quy ?nh t?i kho?n 2 i?u 10 Th?ng t? n?y v? c? nhu c?u k?t n?i v?i c? quan thu? v??t qu? kh? nng ?p ?ng c?a h? th?ng, T?ng c?c Thu? cn c? th?ng tin kh?ch h?ng ang s? d?ng d?ch v? h?a ?n i?n t? c?a t? ch?c t?nh ?n ng?y 31 th?ng 8 nm 2021 (theo th?ng tin qu?n l? c?a c? quan thu?) ? l?a ch?n t? ch?c c? s? l??ng kh?ch h?ng l?n v? k? h?p ?ng cung c?p d?ch v? nh?n, truy?n v? l?u tr? d? li?u h?a ?n i?n t? theo quy ?nh t?i kho?n 3 i?u 10 Th?ng t? n?y.6. T?ng c?c Thu? c? tr?ch nhi?m h??ng d?n quy tr?nh h?y h?a ?n do C?c Thu? ?t in v? x?y d?ng quy tr?nh h??ng d?n vi?c qu?n l?, s? d?ng bi?n lai thu?, ph?, l? ph? t?i c? quan thu? c?c c?p.i?u 12. X? l? chuy?n ti?p1. Doanh nghi?p, t? ch?c kinh t? ? th?ng b?o ph?t h?nh h?a ?n ?t in, h?a ?n t? in, h?a ?n i?n t? kh?ng c? m? ho?c ? ng k? ?p d?ng h?a ?n i?n t? c? m? c?a c? quan thu?, ? mua h?a ?n c?a c? quan thu? tr??c ng?y Th?ng t? n?y ??c ban h?nh th? ??c ti?p t?c s? d?ng h?a ?n ang s? d?ng k? t? ng?y Th?ng t? n?y ??c ban h?nh ?n h?t ng?y 30 th?ng 6 nm 2022 v? th?c hi?n c?c th? t?c v? h?a ?n theo quy ?nh t?i Ngh? ?nh s? 51/2010/N-CP ng?y 14/5/2010 v? Ngh? ?nh s? 04/2014/N-CP ng?y 17/01/2014 c?a Ch?nh ph? quy ?nh v? h?a ?n b?n h?ng h?a, cung ?ng d?ch v?.T? ng?y Th?ng t? n?y ??c ban h?nh ?n h?t ng?y 30 th?ng 6 nm 2022, ?i v?i c?c ?a b?n ? ?p ?ng i?u ki?n v? c? s? h? t?ng ? tri?n khai h?a ?n i?n t? theo Quy?t ?nh c?a B? T?i ch?nh tr?n c? s? ? ngh? c?a T?ng c?c Thu? th? c? s? kinh doanh tr?n ?a b?n c? tr?ch nhi?m chuy?n ?i ? ?p d?ng h?a ?n i?n t? quy ?nh t?i Th?ng t? n?y theo l? tr?nh th?ng b?o c?a c? quan thu?. Tr??ng h?p c? s? kinh doanh ch?a ?p ?ng i?u ki?n v? h? t?ng c?ng ngh? th?ng tin m? ti?p t?c s? d?ng h?a ?n theo c?c h?nh th?c n?u tr?n th? c? s? kinh doanh th?c hi?n g?i d? li?u h?a ?n ?n c? quan thu? theo M?u s? 03/DL-HT Ph? l?c IA ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP c?ng v?i vi?c n?p t? khai thu? gi? tr? gia tng. C? quan thu? ti?p nh?n d? li?u h?a ?n c?a c?c c? s? kinh doanh ? ?a v?o c? s? d? li?u h?a ?n v? ng t?i tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? ph?c v? vi?c tra c?u d? li?u h?a ?n.2. ?i v?i c? s? kinh doanh m?i th?nh l?p trong th?i gian t? ng?y Th?ng t? n?y ??c ban h?nh ?n h?t ng?y 30 th?ng 6 nm 2022, tr??ng h?p c? quan thu? th?ng b?o c? s? kinh doanh th?c hi?n ?p d?ng h?a ?n i?n t? theo quy ?nh t?i Ngh? ?nh s? 123/2020/N-CP, Ngh? ?nh s? 119/2018/N-CP ng?y 12/9/2018, Th?ng t? s? 68/2019/TT-BTC v? Th?ng t? n?y th? c? s? kinh doanh th?c hi?n theo h??ng d?n c?a c? quan thu?. Tr??ng h?p ch?a ?p ?ng i?u ki?n v? h? t?ng c?ng ngh? th?ng tin m? ti?p t?c s? d?ng h?a ?n theo quy ?nh t?i Ngh? ?nh s? 51/2010/N-CP ng?y 14/5/2010 v? Ngh? ?nh s? 04/2014/N-CP ng?y 17/01/2014 c?a Ch?nh ph? quy ?nh v? h?a ?n b?n h?ng h?a, cung ?ng d?ch v? th? th?c hi?n nh? c?c c? s? kinh doanh n?u t?i kho?n 1 i?u n?y.3. ?i v?i h?a ?n c?a c? quan thu? ? ?t in theo quy ?nh t?i Ngh? ?nh s? 51/2010/N-CP ng?y 14/5/2010 v? Ngh? ?nh s? 04/2014/N-CP ng?y 17/01/2014 c?a Ch?nh ph? quy ?nh v? h?a ?n b?n h?ng h?a, cung ?ng d?ch v? n?u c? k? hi?u h?a ?n, k? hi?u m?u s? h?a ?n gi?ng v?i h??ng d?n t?i Th?ng t? n?y v? n?i dung ph? h?p v?i quy ?nh t?i Ngh? ?nh s? 123/2020/N-CP th? c? quan thu? ??c s? d?ng h?a ?n ? ?t in ? b?n cho c?c ?i t??ng ??c mua h?a ?n t? ng?y 01 th?ng 7 nm 2022 theo quy ?nh t?i i?u 23 Ngh? ?nh s? 123/2020/N-CP. 4. Bi?n lai thu ph?, l? ph? theo M?u h??ng d?n t?i Th?ng t? s? 303/2016/TT-BTC ng?y 15/11/2016 c?a B? T?i ch?nh h??ng d?n vi?c in, ph?t h?nh, qu?n l? v? s? d?ng c?c lo?i ch?ng t? thu ti?n ph?, l? ph? thu?c ng?n s?ch nh? n??c v? bi?n lai thu thu? ??c in theo Quy?t ?nh s? 30/2001/Q-BTC ng?y 13/4/2001 c?a B? T?i ch?nh v? vi?c ban h?nh ch? ? in, ph?t h?nh, qu?n l?, s? d?ng ?n ch? thu? ??c ti?p t?c s? d?ng. Tr??ng h?p s? d?ng h?t bi?n lai thu?, bi?n lai thu ph?, l? ph? theo M?u h??ng d?n t?i c?c vn b?n n?u tr?n th? s? d?ng M?u theo quy ?nh t?i Ngh? ?nh s? 11/2020/N-CP ng?y 20/01/2020 c?a Ch?nh ph? quy ?nh v? th? t?c h?nh ch?nh thu?c l)nh v?c kho b?c nh? n??c. Tr??ng h?p c? quan thu? th?ng b?o chuy?n ?i ? ?p d?ng bi?n lai i?n t? theo ?nh d?ng c?a c? quan thu? th? t? ch?c th?c hi?n chuy?n ?i ? ?p d?ng v? th?c hi?n ng k? s? d?ng, th?ng b?o ph?t h?nh, b?o c?o t?nh h?nh s? d?ng theo h??ng d?n t?i i?u 34, i?u 36, i?u 38 Ngh? ?nh s? 123/2020/N-CP.5. Vi?c s? d?ng ch?ng t? kh?u tr? thu? thu nh?p c? nh?n ti?p t?c th?c hi?n theo Th?ng t? s? 37/2010/TT-BTC ng?y 18/3/2010 c?a B? T?i ch?nh h??ng d?n v? vi?c ph?t h?nh, s? d?ng, qu?n l? ch?ng t? kh?u tr? thu? thu nh?p c? nh?n t? in tr?n m?y t?nh (v? vn b?n s?a ?i, b? sung) v? Quy?t ?nh s? 102/2008/Q-BTC ng?y 12/11/2008 c?a B? tr??ng B? T?i ch?nh v? vi?c ban h?nh m?u ch?ng t? thu thu? thu nh?p c? nh?n ?n h?t ng?y 30 th?ng 6 nm 2022. Tr??ng h?p c?c t? ch?c kh?u tr? thu? thu nh?p c? nh?n ?p ?ng i?u ki?n v? h? t?ng c?ng ngh? th?ng tin ??c ?p d?ng h?nh th?c ch?ng t? i?n t? kh?u tr? thu? thu nh?p c? nh?n theo quy ?nh t?i Ngh? ?nh s? 123/2020/N-CP tr??c ng?y 01 th?ng 7 nm 2022 v? th?c hi?n c?c th? t?c theo h??ng d?n t?i Th?ng t? s? 37/2010/TT-BTC ng?y 18/3/2010 c?a B? T?i ch?nh.6. K? t? th?i i?m doanh nghi?p, t? ch?c, h?, c? nh?n kinh doanh s? d?ng h?a ?n i?n t? theo quy ?nh t?i Ngh? ?nh s? 123/2020/N-CP v? quy ?nh t?i Th?ng t? n?y, n?u ph?t hi?n h?a ?n ? l?p theo quy ?nh t?i Ngh? ?nh s? 51/2010/N-CP ng?y 14/5/2010, Ngh? ?nh s? 04/2014/N-CP ng?y 17/01/2014 c?a Ch?nh ph? v? c?c vn b?n h??ng d?n c?a B? T?i ch?nh m? h?a ?n n?y c? sai s?t th? ng??i b?n v? ng??i mua ph?i l?p vn b?n th?a thu?n ghi r? sai s?t, ng??i b?n th?c hi?n th?ng b?o v?i c? quan thu? theo M?u s? 04/SS-HT ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP v? l?p h?a ?n h?a ?n i?n t? m?i (h?a ?n i?n t? c? m? c?a c? quan thu? ho?c h?a ?n i?n t? kh?ng c? m?) thay th? cho h?a ?n ? l?p c? sai s?t. H?a ?n i?n t? thay th? h?a ?n ? l?p c? sai s?t ph?i c? d?ng ch?  Thay th? cho h?a ?n M?u s?... k? hi?u... s?... ng?y... th?ng... nm . Ng??i b?n k? s? tr?n h?a ?n i?n t? m?i thay th? h?a ?n ? l?p c? sai s?t (h?a ?n l?p theo Ngh? ?nh s? 51/2010/N-CP, Ngh? ?nh s? 04/2014/N-CP c?a Ch?nh ph? v? c?c vn b?n h??ng d?n c?a B? T?i ch?nh) ? g?i cho ng??i mua (?i v?i tr??ng h?p s? d?ng h?a ?n i?n t? kh?ng c? m?) ho?c ng??i b?n g?i c? quan thu? ? ??c c?p m? cho h?a ?n i?n t? thay th? h?a ?n ? l?p (?i v?i tr??ng h?p s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu?).7. Trong qu? tr?nh th?c hi?n n?u c? v??ng m?c, ? ngh? c?c t? ch?c, c? nh?n ph?n ?nh k?p th?i v? B? T?i ch?nh ? nghi?n c?u gi?i quy?t./. N?i nh?n: - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vn ph?ng T?ng B? th?; - Vi?n Ki?m s?t nh?n d?n t?i cao; - T?a ?n nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - C? quan Trung ??ng c?a c?c o?n th?; - H?i ?ng nh?n d?n, ?y ban nh?n d?n, S? T?i ch?nh, C?c Thu?, Kho b?c nh? n??c c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng; - C?ng b?o; - C?c Ki?m tra vn b?n (B? T? ph?p); - C?ng th?ng tin i?n t? Ch?nh ph?; - C?ng th?ng tin i?n t? B? T?i ch?nh, T?ng c?c Thu?; - C?c ?n v? thu?c B? T?i ch?nh; - L?u: VT, TCT (VT, CS).KT. B? TR??NG TH? TR??NG Tr?n Xu?n H?PH? L?C I?P D?NG CHO C? QUAN THU? KHI ?T IN H?A ?N, BI?N LAI (Ban h?nh k?m theo Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh)STTT?n Ph? l?cN?i dung1Ph? l?c I.AM? h?a ?n, bi?n lai c?a C?c Thu? c?c t?nh, th?nh ph? v? C?c Thu? doanh nghi?p l?n ph?t h?nh2Ph? l?c I.BM?u k? hi?u ghi tr?n bi?n lai3Ph? l?c I.CM?u bi?n lai thu thu?, ph?, l? ph? c?a c? quan thu? s? d?ng khi thu thu?, ph?, l? ph? c?a c? nh?nPH? L?C I.AM? H?A ?N, BI?N LAI C?A C?C THU? C?C T?NH, TH?NH PH? V? C?C THU? DOANH NGHI?P L?N PH?T H?NH (Ban h?nh k?m theo Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh)M?T?nh, th?nh ph?M?T?nh, th?nh ph?01H? N?i34B?nh Thu?n02H?i Ph?ng35Ving T?u03H? Ch? Minh36?ng Nai04? N?ng37B?nh D??ng06Nam ?nh38B?nh Ph??c07H? Nam39T?y Ninh08H?i D??ng40Qu?ng Nam09H?ng Y?n41B?nh ?nh10Th?i B?nh42Kh?nh H?a11Long An43Qu?ng Ng?i12Ti?n Giang44Ph? Y?n13B?n Tre45Ninh Thu?n14?ng Th?p46Th?i Nguy?n15V)nh Long47B?c K?n16An Giang48Cao B?ng17Ki?n Giang49L?ng S?n18C?n Th?50Tuy?n Quang19B?c Li?u51H? Giang20C? Mau52Y?n B?i21Tr? Vinh53L?o Cai22S?c Trng54H?a B?nh23B?c Ninh55S?n La24B?c Giang56i?n Bi?n25V)nh Ph?c57Qu?ng Ninh26Ph? Th?58L?m ?ng27Ninh B?nh59Gia Lai28Thanh H?a60?k L?k29Ngh? An61Kon Tum30H? T)nh62Lai Ch?u31Qu?ng B?nh63H?u Giang32Qu?ng Tr?64?k N?ng33Th?a Thi?n - Hu?65C?c Thu? Doanh nghi?p l?nPH? L?C I.BM?U K? HI?U GHI TR?N BI?N LAI (Ban h?nh k?m theo Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh)1. K? hi?u m?u bi?n lai c? 10 k? t?, g?m:?% 02 k? t? ?u th? hi?n lo?i bi?n lai (01 l? k? hi?u bi?n lai thu ph?, l? ph? kh?ng c? m?nh gi?; 02 l? k? hi?u bi?n lai thu ph?, l? ph? c? m?nh gi?.)?% 03 k? t? ti?p theo th? hi?n t?n bi?n lai ( BLP ).?% 01 k? t? ti?p theo th? hi?n s? li?n bi?n lai. V? d?: bi?n lai c? 03 li?n k? hi?u l?  3 .?% 01 k? t? ti?p theo (d?u  - ) ph?n c?ch gi?a nh?m k? t? ?u v?i nh?m 03 k? t? cu?i c?a k? hi?u m?u bi?n lai.?% 03 k? t? cu?i l? s? th? t? c?a m?u trong m?t lo?i bi?n lai.V? d?: K? hi?u 01BLP2-001 ??c hi?u l?: bi?n lai thu ph?, l? ph? (lo?i kh?ng in s?n m?nh gi?), 02 li?n, m?u th? 1. 2. K? hi?u bi?n lai g?m 08 k? t?: ?% 02 k? t? ?u l? m? t?nh, th?nh ph? tr?c thu?c Trung ??ng theo h??ng d?n t?i Ph? l?c I.A v? ch? ?p d?ng ?i v?i bi?n lai do C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng ?t in ? b?n cho c?c c? quan thu ph?, l? ph?.?% 02 k? t? ti?p theo l? nh?m hai trong 20 ch? c?i in hoa c?a b?ng ch? c?i ti?ng Vi?t bao g?m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y d?ng ? ph?n bi?t c?c k? hi?u bi?n lai. ?i v?i bi?n lai do c? quan thu ph?, l? ph? ?t in, t? in th? 02 k? t? n?y l? 02 k? t? ?u c?a k? hi?u bi?n lai.?% 01 k? t? ti?p theo (d?u  - ) ph?n c?ch gi?a c?c k? t? ?u v?i ba k? t? cu?i c?a bi?n lai.?% 02 k? t? ti?p theo th? hi?n nm in bi?n lai. V? d?: bi?n lai in nm 2022 th? ghi l? 22.?% 01 k? t? cu?i c?ng th? hi?n h?nh th?c bi?n lai. C? th?: bi?n lai thu ph?, l? ph? t? in k? hi?u l? T; bi?n lai ?t in k? hi?u l? P.V? d?: K? hi?u 01AA-22P ??c hi?u l? bi?n lai thu ph?, l? ph? do C?c Thu? TP H? N?i ?t in nm 2022.PH? L?C I.C M?U BI?N LAI THU THU?, PH?, L? PH? C?A C? QUAN THU? S? D?NG KHI THU THU?, PH?, L? PH? C?A C? NH?N (Ban h?nh k?m theo Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh)B? T?I CH?NH T?NG C?C THU? -----------C? quan thu: .........................C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------BI?N LAI THU THU?, PH?, L? PH? (Li?n 1: B?o so?t)M?u: CTT50 (Ban h?nh k?m theo Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? T?i ch?nh)K? hi?u:S?:Ng??i n?p thu?: .............................................................................................................................M? s? thu?: ?a ch?: ...........................................................................................................................................Cn c? th?ng b?o n?p thu? c?a: ....................................S?: .... ng?y .... th?ng .... nm .......N?i dung thu: ...............................................................................................................................................S? thu? ph?i n?p theo th?ng b?oT?ng s? thu? ph?i n?p:- Thu? GTGT: ....................................................................- Thu? TNCN: ....................................................................- Thu? TTB: .....................................................................- Thu? T?i nguy?n: ............................................................- Ph? BVMT: .......................................................................- Thu? BVMT: ....................................................................& & & & & & & & & & & & & & & & & & & & & & & & & .S? thu? n?p k? n?y:S? thu? n? k? tr??c (n?u c?):T?ng c?ng s? thu? n?p:....................................................................................................................................................................................................................................................................................S? ti?n b?ng ch?: .................................................................................................................................................................................................................................................................................... NG??I VI?T BI?N LAI (K?, ghi r? h?, t?n) NG??I THU TI?N (K?, ghi r? h?, t?n)& ., ng?y ... th?ng ... nm ..& ... NG??I N?P THU? (K?, ghi r? h?, t?n)Ch? ?:- Li?n 1: B?o so?t- Li?n 2: Giao ng??i n?p thu?- Li?n 3: L?uTr??ng h?p Bi?n lai i?n t? th? kh?ng c?n li?n.PH? L?C IIC?C M?U H?A ?N/BI?N LAI I?N T? HI?N TH? THAM KH?O (Ban h?nh k?m theo Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh)STTM?u tham kh?oT?n lo?i h?a ?n/bi?n lai1M?u tham kh?o s? 1H?a ?n b?n h?ng d? tr? qu?c gia2M?u tham kh?o s? 2H?a ?n b?n t?i s?n c?ng3M?u tham kh?o s? 3H?a ?n i?n t? gi? tr? gia tng (d?ng cho m?t s? t? ch?c, doanh nghi?p ?c th?)4M?u tham kh?o s? 4H?a ?n i?n t? gi? tr? gia tng (d?ng cho m?t s? t? ch?c, doanh nghi?p ?c th? thu b?ng ngo?i t?)5M?u tham kh?o s? 5Phi?u xu?t kho h?ng g?i b?n ?i l? i?n t?6M?u tham kh?o s? 6H?a ?n gi? tr? gia tng do C?c Thu? ph?t h?nh7M?u tham kh?o s? 7H?a ?n b?n h?ng do C?c Thu? ph?t h?nhM?u tham kh?o s? 1T?N ?N V? D? TR?: ........................................................................H?A ?N B?N H?NG D? TR? QU?C GIA(Ch? s? d?ng cho b?n h?ng d? tr? qu?c gia)Ng?y.......th?ng .....nm ....K? hi?u:& ...........S?& .....................?n v? b?n h?ng: ............................................................................................................?a ch?: .............................................................................................................................S? t?i kho?n: .....................................................................................................................i?n tho?i: .................................... MST: T?n ng??i mua h?ng: .......................................................................................................................S? CMND/CCCD/ H? chi?u: ..............................................................................................................?n v?: ................................................................................................................................................?a ch? ................................................................................................................................................S? t?i kho?n ....................................................................... t?i ng?n h?ng: .......................................H?nh th?c thanh to?n: .................................... MST: S? TTT?n h?ng h?a?n v? t?nhS? l??ng?n gi?Th?nh ti?nabc123 = 1x2C?ng ti?n b?n h?ng: ................................................................................................................................S? ti?n vi?t b?ng ch?:..............................................................................................................................& & & & & & & & & & ..............................................................................................................................NG??I MUA H?NG(Ch? k? s? (n?u c?))TH? TR??NG ?N V?(Ch? k? i?n t?, ch? k? s?)M?u tham kh?o s? 2H?A ?N B?N T?I S?N C?NGNg?y... th?ng & . nm & & & K? hi?u: ............................S?: ....................................?n v? b?n t?i s?n Nh? n??c: ..............................................................................................?a ch?: ........................................................................ i?n tho?i: ....................................MST/MSVCQHVNS: S? t?i kho?n: .................................... t?i: ...........................................................................B?n theo Quy?t ?nh s? & & & & .ng?y & . th?ng & nm & . c?a: ....................................H?nh th?c b?n: ....................................................................................................................Ng??i mua t?i s?n Nh? n??c: ...............................................................................................?n v?: ........................................................................ S? t?i kho?n: ....................................MST/MSVCQHVNS: H?nh th?c thanh to?n: ............................................................................................................?a i?m v?n chuy?n h?ng ?n(*): ..........................................................................................Th?i gian v?n chuy?n (*): T? ng?y & th?ng & nm & ?n ng?y... th?ng & nm ...STTT?n t?i s?n?n v? t?nhS? l??ng?n gi?Th?nh ti?n(1)(2)(3)(4)(5)(6)C?ng ti?n b?n t?i s?n: ............................................................................................................S? ti?n vi?t b?ng ch?: ............................................................................................................NG??I MUA H?NG(Ch? k? s? (n?u c?))TH? TR??NG ?N V?(Ch? k? i?n t?, ch? k? s?)Ph?n gia h?n th?i gian v?n chuy?n (n?u c?) (*):- L? do gia h?n: ............................................................................................................- Th?i gian gia h?n v?n chuy?n: T? ng?y ... th?ng ... nm ... ?n ng?y ... th?ng ... nm ...- ?n v? gia h?n: ............................................................................................................(C?c ch? ti?u c? d?u (*) ch? ?p d?ng ?i v?i t?i s?n l? h?ng h?a nh?p kh?u b? t?ch thu)M?u tham kh?o s? 3H?A ?N GI? TR? GIA TNGNg?y 22 th?ng 10 nm 2022K? hi?u: 1K22DAAS?: 9852T?n ng??i b?n: C?ng ty TNHH B?o hi?m nh?n th? AM? s? thu?: ?a ch?: 45 ph? X, qu?n Y, th?nh ph? H? N?ii?n tho?i: ........................................................................ S? t?i kho?n ....................................T?n ng??i mua: ..............................................................................................................................M? s? thu?: ?a ch?: .............................................................................................................................................H?nh th?c thanh to?n: ....................................S? t?i kho?n: ................. ?ng ti?n thanh to?n: VNSTTT?n h?ng h?a, d?ch v?Th?nh ti?n123Th?nh ti?n ch?a c? thu? GTGT: .......................................................................................................Thu? su?t gi? tr? gia tng: ................% Ti?n thu? gi? tr? gia tng: ....................................................T?ng ti?n thanh to?n: ............................................................................................................S? ti?n vi?t b?ng ch?: ............................................................................................................NG??I MUA H?NG(Ch? k? s? (n?u c?))NG??I B?N H?NG(Ch? k? i?n t?, Ch? k? s?)(C?n ki?m tra, ?i chi?u khi l?p, giao, nh?n h?a ?n)M?u tham kh?o s? 4H?A ?N GI? TR? GIA TNGNg?y 04 th?ng 10 nm 2022K? hi?u: 1K22DAAS?: 6830T?n ng??i b?n: ...........................................................................................................................M? s? thu?: ?a ch?: .....................................................................................................................................i?n tho?i: ........................................................................ S? t?i kho?n ....................................T?n ng??i mua: .......................................................................................................................M? s? thu?: ?a ch?: .....................................................................................................................................H?nh th?c thanh to?n: ....................................S? t?i kho?n: ................. ?ng ti?n thanh to?n USDSTTT?n h?ng h?a, d?ch v??n v? t?nhS? l??ng?n gi?Thu? su?tTh?nh ti?n ch?a c? thu? GTGTTi?n thu? GTGTTh?nh ti?n c? thu? GTGTT? gi? (USD/VND)1234567 = 4x68 = 6x79 = 7+810T?ng ti?n ch?a c? thu? GTGT: .......................................................................................................T?ng s? ti?n thu? gi? tr? gia tng theo t?ng lo?i thu? su?t: ...................................................T?ng ti?n thanh to?n ? c? thu? GTGT: ...............................................................................S? ti?n vi?t b?ng ch?: ............................................................................................................NG??I MUA H?NG(Ch? k? s? (n?u c?))NG??I B?N H?NG(Ch? k? i?n t?, Ch? k? s?)(C?n ki?m tra, ?i chi?u khi l?p, giao, nh?n h?a ?n)M?u tham kh?o s? 5T?n t? ch?c, c? nh?n: .................................................................................K? hi?u: ..............?a ch?: ...........................................................................................................S?: .......................M? s? thu?: ...................................................................................................PHI?U XU?T KHO H?NG G?I B?N ?I L?Ng?y ... th?ng ... nm ..& ...Cn c? h?p ?ng kinh t? s?: .................................... ng?y ........ th?ng ........ nm ...........c?a .................................... v?i (t? ch?c, c? nh?n) .............. MST: ....................................H? t?n ng??i v?n chuy?n: .................................... H?p ?ng s?: ........................................Ph??ng ti?n v?n chuy?n: .....................................................................................................Xu?t t?i kho: ..........................................................................................................................Nh?p t?i kho: .........................................................................................................................STTT?n nh?n hi?u, quy c?ch, ph?m ch?t v?t t? (s?n ph?m, h?ng h?a)M? s??n v? t?nhS? l??ng?n gi?Th?nh ti?nT?ng c?ng: ............................................................................................................TH? TR??NG ?N V? (Ch? k? s?)(C?n ki?m tra, ?i chi?u khi l?p, giao, nh?n Phi?u xu?t kho)M?u tham kh?o s? 6T?N C?C THU?: ........................................................................H?A ?N GI? TR? GIA TNGLi?n 1: L?uNg?y ........ th?ng ........ nm 20.......M?u s?: 01GTKT3/001K? hi?u: 01AA/22PS?: 0000001T?n ng??i b?n: ...........................................................................................................................M? s? thu?: ?a ch?: .....................................................................................................................................i?n tho?i: ........................................................................ S? t?i kho?n ....................................T?n ng??i mua: ..............................................................................................................................M? s? thu?: ?a ch?: .............................................................................................................................................S? t?i kho?n: ....................................................................................................................................STTT?n h?ng h?a, d?ch v??n v? t?nhS? l??ng?n gi?Th?nh ti?n123456=4x5C?ng ti?n h?ng: ............................................................................................................Thu? su?t GTGT: ....................% Ti?n thu? GTGT: ......................................................T?ng c?ng ti?n thanh to?n: ............................................................................................................S? ti?n vi?t b?ng ch?: ............................................................................................................NG??I MUA H?NG(K?, ghi r? h?, t?n)NG??I B?N H?NG(K?, ?ng d?u, ghi r? h?, t?n)(C?n ki?m tra, ?i chi?u khi l?p, giao, nh?n h?a ?n)Ghi ch?:- Li?n 1: L?u- Li?n 2: Giao ng??i mua- Li?n 3: N?i b?M?u tham kh?o s? 7T?N C?C THU?: H?A ?N B?N H?NGLi?n 1: L?uNg?y ........ th?ng ........ nm ...........M?u s?: 02GTTT3/001K? hi?u: 03AA/23PS?: 0000001T?n ng??i b?n: ...........................................................................................................................M? s? thu?: ?a ch?: .....................................................................................................................................i?n tho?i: ........................................................................ S? t?i kho?n ....................................T?n ng??i mua: .........................................................................................................................M? s? thu?: ?a ch?: .......................................................................................................................................S? t?i kho?n: ..............................................................................................................................STTT?n h?ng h?a, d?ch v??n v? t?nhS? l??ng?n gi?Th?nh ti?n123456=4x5C?ng ti?n b?n h?ng h?a, d?ch v?: .......................................................................................................S? ti?n vi?t b?ng ch?: ..........................................................................................................................NG??I MUA H?NG(K?, ghi r? h?, t?n)NG??I B?N H?NG(K?, ?ng d?u, ghi r? h?, t?n)(C?n ki?m tra, ?i chi?u khi l?p, giao, nh?n h?a ?n)(In t?i C?ng ty in.........., M? s? thu?.................)Ghi ch?:- Li?n 1: L?u- Li?n 2: Giao ng??i mua- Li?n 3: N?i b??&?????2?X?~???????????֮?`?p?@?b?߾????sbQbQs?@?/?/ h?"?h\%CJOJQJ^JaJ h?"?h?]?CJOJQJ^JaJ h?"?hF*CJOJQJ^JaJ h?"?h?"?CJOJQJ^JaJ h?"?h?4?CJOJQJ^JaJ h?"?hm+?CJOJQJ^JaJ h?"?hP=?CJOJQJ^JaJ.h?"?h=5?6?CJOJQJ^JaJmH*sH*@h?"?h?]C5?6?B*CJOJQJ^JaJfHphq? ????@h?"?h?"?5?6?B*CJOJQJ^JaJfHphq? ????b???аD?z?Ʊȱұ&?r?t?~???????d?h?x????????????????޼޼޼޼ޫޚމ޼޼?xVBh?"?hP=?B*CJOJQJ^JaJfHmH*phq? ????sH* h?"?hC?CJOJQJ^JaJ h?"?hg2?CJOJQJ^JaJ h?"?h?{CJOJQJ^JaJ h?"?h?"?CJOJQJ^JaJ h?"?h?TtCJOJQJ^JaJ h?"?h?Q/CJOJQJ^JaJ h?"?h\%CJOJQJ^JaJ h?"?hP=?CJOJQJ^JaJ????p?r?x???ȵʵεҵ:????????????n?p?r?????????h?j?l??γ???t?t?_??t?t?J?_??t?t?t?(h?"?hg2?CJOJQJ^JaJmHsH(h?"?h=CJOJQJ^JaJmHsH(h?"?h*H?CJOJQJ^JaJmHsH(h?"?hjv?CJOJQJ^JaJmHsH(h?"?h?]CCJOJQJ^JaJmHsH4h?"?h=B*CJOJQJ\?^JaJmH*phsH*1h?"?h?]CB*CJOJQJ^JaJmHphsH/h?"?h?]C@???CJOJQJ]?^JaJmH*sH*??r?|??@?B?D?????X?Z?\?^?ֺ޺N?P?R?T?V?????????\?^?`?b?l?n?p???????¼νнҽ??? ???????????????????????֗????֗֬?????????????????????????????֬(h?"?h?"?CJOJQJ^JaJmHsH(h?"?hjv?CJOJQJ^JaJmHsH(h?"?h=CJOJQJ^JaJmHsH(h?"?h?]CCJOJQJ^JaJmHsH(h?"?h*H?CJOJQJ^JaJmHsH5???8?:??????????????Z?\?^?`?b?????????????"?2?4?6?8??????????????V?X????????????????????????m????????????(h?"?hF*CJOJQJ^JaJmHsH(h?"?h=CJOJQJ^JaJmHsH(h?"?h?"?CJOJQJ^JaJmHsH(h?"?h WCJOJQJ^JaJmHsH(h?"?h?]CCJOJQJ^JaJmHsH(h?"?hjv?CJOJQJ^JaJmHsH(h?"?hC?CJOJQJ^JaJmHsH%X?Z?????????????????޼????x?V4Bh?"?h,^?B*CJOJQJ^JaJfHmHphq? ????sHBh?"?h?B*CJOJQJ^JaJfHmHphq? ????sHBh?"?h?A?B*CJOJQJ^JaJfHmHphq? ????sHBh?"?hF*B*CJOJQJ^JaJfHmHphq? ????sHBh?"?h|B*CJOJQJ^JaJfHmHphq? ????sHBh?"?hP=?B*CJOJQJ^JaJfHmHphq? ????sH ???&?(?,?.?B?H?޼?xVx4?Bh?"?h?Q/B*CJOJQJ^JaJfHmHphq? ????sHBh?"?h?A?B*CJOJQJ^JaJfHmHphq? ????sHBh?"?h|B*CJOJQJ^JaJfHmHphq? ????sHBh?"?hF*B*CJOJQJ^JaJfHmHphq? ????sHBh?"?h?x B*CJOJQJ^JaJfHmHphq? ????sHBh?"?hjv?B*CJOJQJ^JaJfHmHphq? ????sHH?\?j??????? ?2?@???????p?޼޼ޚ?p[pF1p(h?"?hg2?CJOJQJ^JaJmHsH(h?"?ha)^CJOJQJ^JaJmHsH(h?"?h?{CJOJQJ^JaJmHsH(h?"?hvCJOJQJ^JaJmHsH(h?"?h=CJOJQJ^JaJmHsHBh?"?h 9?B*CJOJQJ^JaJfHmHphq? ????sHBh?"?h?Q/B*CJOJQJ^JaJfHmHphq? ????sHBh?"?hqVOB*CJOJQJ^JaJfHmHphq? ????sHp?z?????????????????????????z???????????(?*?4?6?8?B????????????????????֬֬???֗????ւ?mXm?Xւ?????(h?"?hjBCJOJQJ^JaJmHsH(h?"?h?N4CJOJQJ^JaJmHsH(h?"?hg2?CJOJQJ^JaJmHsH(h?"?ha)^CJOJQJ^JaJmHsH(h?"?h WCJOJQJ^JaJmHsH(h?"?h?b?CJOJQJ^JaJmHsH(h?"?hvCJOJQJ^JaJmHsH(h?"?h?"?CJOJQJ^JaJmHsH!??,?l?n?t?????z???????>?@?B?D?T?h?????????|??????漏wfQfQf,#h?"?h?9?5?CJOJQJ^JaJ1h?"?h?]?B*CJOJQJ^JaJmHphsH7h?"?h?]?5?6?B*CJOJQJ^JaJmHphsH4h?"?hOD?6?B*CJOJQJ^JaJmHphsH,h?"?h?]?6?B*CJOJQJ^JaJph,h?"?hF*6?B*CJOJQJ^JaJph:h?"?h{pB*CJOJQJ^JaJfHphq? ???? h?"?h{pCJOJQJ^JaJ'h?"?h{p5?CJOJPJQJ^JaJ ~??????? 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