s5 · thang 07 nam 2017 eua chinh phil quy ilfnh ehu-e nang, nhi?m v{i, quyjn hr;m va ea cju t6...

BOTAlCHiNH CONG HOA xA HOI cHiJ NGHiA VIET NAM Die l~p - TV do - H~nh phUe

S6 12018nT-BTC HaN(ji ngay thimg nam 201S

DV thiio 1 (ngay 1092018)

mONGTU

Hmmg d~n Nghj cljnh s5 J20181NIgt-CP ngay bullbullJ92018 ella Chinh phU quy cljnh v~ bOa clon cli~n tif khi ban hang bOa eung esectp djeh vI

Can eu- Luqt t6 ehm Chinh phil ngay 19 thimg 6 nam 2015

Can eu- Luqt quan If thueuro LurJt thuigia trj gia tang

Can eu- Luqt ki toan ngay 20 thang 11 nam 2015

Can eu- Luqt giao dfeh ilin tu- ngay 29 thang 11 nam 2005

Can eu- Luqt eong ngh thOng tin ngay 29 thang 6 nam 2016

Can eu- Nghf ilfnh s6 I201SND-CP ngay I91201S eua Chinh phu quy ilfnh vJ hOa ilan ilin tu- khi ban hang hOa eung e6p dfeh Vl

Can eu- Nghf ilfnh s6 S712017ND-CP ngay 26 thang 07 nam 2017 eua Chinh phil quy ilfnh ehu-e nang nhim VI quyJn hrm va ea cJu t6 ehu-e eua B(j Tai ehinh

Thea ilJ nghf eua T6ng ele tnrrmg T6ng ele Thueuro

B(j tnrrmg B(j Tai ehinh ban hanh Thong tzr huang dJn Nghf iljnh sa I20181ND-CP ngay 011111201S cUa Chinh phU quy ilfnh vJ hOa ilan ilin tu khi ban hang hoa eung cJp djeh VI nhu sau

ChlfOng I QUY DINH CHUNG

Di~u 1 Ph~m vi cli~u ehinh

Thong tu nay quy dinh ve sir dVng h6a dan di~n tir khi ban hang h6a eung dp dieh vv nhi~m VV quyen h~ eua eo quan quan ly thu~ cae dp va

2

cac co quan t6 chirc co lien quan d~n vi~c quan Iy sir dillg bOa don di~n tir quyn nghia Vl va trach nhi~m cua co quan t6 chirc ca nhan trong vi~c quan Iy sir dillg bOa don di~n tu

Di~u 2 D8i ttrqug ap dyog

1 T6 chirc doanh nghi~p ca nhan ban hang bOa cung clip dich Vl bao g3m

a) Doanh nghi~p dUQc thanh I~p va hOltlt dQng theo quy dinh cua Lu~t Doanh nghi~ Lu~t cac t6 chuc tin dillg Lu~t Kinh doanh bao hi8m L~t ChUng khoan Lu~t du khi va cac van ban quy phtm phap Iu~t khac dum cac hinh thuc Cong ty c6 phk cong ty trach nhi~m hfru htn cong ty hgp danh doanh nghi~p tu nhan

b) Don vi s nghi~p ding I~p co ban hang bOa cung clip dich Vl

c) T6 chirc duQc thanh I~p va hott dQng theo L~ hgp tac xli

d) T6 chirc khac

d) HQ ca nhan kinh doanh

2 T6 chirc ca nhan mua hang bOa djch Vl

3 T6 chirc cung dp dich Vl bOa don di~n tir

4 Ca quan qulin Iy thu6 cac clip va cac 16 chuc ca nhan co lien quan d~n vi~c quan If su dillg bOa don

Diu 3 Giiii tbleb fir ngu-

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3

bull bull

Di~u 4 Nguyen tic lp quan ly sir dmg bOa don di~n tir

Nguyen tAc I~p quan Iy sli dlllg bOa dan di~n tli thc hi~n theo quy dinh t~ DiSu 4 Chuang I Nghi dinh sf 12018Nf)-CP ngay 192018 cua Chinhphti

Di~u 5 Loai hoa don dien tir Hoa dan di~n ill bao g6m cac lo~ sau

1 Hoa dan gia tri gia tang la bOa dan ap dlng d6i v6i ngucri ban hang bOa cung cap dich Vl thc hi~ khai thue gia tri gia tang theo phuang phap khau trir trong cac ho~t dQng

jjJrfltlitirrtli[qilJ1fIlglgi~h~~fllIfftJmlJ~l1i1

Hoa dan gili tri gia tang trong truimg hgp nay bao g6m cil bOa dan dugc kh6i t~o ill may tfnh ti~n co keurot n6i chuyeuron dO li~u di~n ill v6i ccr quan thueuro

2 Hoa dan ban hang hi bOa dan ap dlllg d6i v6i

Hoa dan ban hang trong tr11emg hgp nay bao g6m ca bOa dan dugc kh6i t~o tli may tinh tiSn co keurot n6i chuyeuron dO li~u di~n ill v6i ccr quan thueuro

3 Cac lo~ hoa dan khac gAm Tern di~n tli ve di~ ill the di~n ill phieuroU thu di~n tli phiSu xuAt kho kH~m v~ chuy~n di~ tir hoiJc cac chUng ill di~n tir co ten gQi khae nhung eo nQi dung quy djnh t~ DiSu Thong tu nay

Di~u 6 Nqi dung ella bOa don di~n tir

1 Hoa dan di~n ill co cae nQi dung sau

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4

TRJ GIA DON TRJ GIA TANG - PI-IIEU TIIU TIEN HOA DdN GIA TRJ GIA TANG (PI-IIEU THU TIEN)

b) Ky hi~u mftu sa hoa don va kY hi~u hoa don

Ky hi~u mftu sa bOa don 11 thong tin thS hi~n kY hi~u ten IOli bOa don sa lien s6 tM tlmftu trong mQt IOli bOa don (mQt IOli bOa don co thS co nhi~um[u)

Ky hi~u hoa don la dAu hi~u phsectn bi~t bOa don b5ng h~ th5ng chii cal tiSng Vi~t va 02 chii s6 cu5i Clla nam

c) S6 hoa don di~n tir

sa thir t1 clla bOa don di~n til la s6 thir tI thea day sf t1 nhien trong kY hi~u bOa don

d) Ten dia chi rna sf thu~ clla nguOi ban

e) Ten dia chi rna sf thu~ Clla nguOi mua (nBu nguOi mua co rna s5 thu6)

g) Ten don vi tinh sf lugng don gia hang bOa dich 1 thanh ti~n chua co thu6 gia tIi gia tang thu~ suAt thue gia tri gia tang tang sf ti~n th~ gia tri gia tang thea timg loli thuB suAt tAng cQng ti~n thu6 gia tri gia tang tang ti~ thanh toan dii co thu6 gia tri gia tang trong truOng hqp Iii hoa don gia tri gia tang

h) Tang s5 ti8n thanh toan am~~ll~mg~~~Y~Jl~gi1poundRy)1 Dang ti8n ghi tren bOa don 11 dang Vi~t Nam (VND)

5

1) Ma eua eo quan thuS dBi vOi hOa don di~n tir eo rna eua eo quan thue

m) Phi l~ phi thuge ngful saeh nha nuoe va nQi dung khae eo lien quan (neu eo)

2 Chil viamp va eM s8 tren hOa don di~n tir

6

[~[~mlmgr~~~~9incTIig(~~y~Ugit~fJef[xllil Di~u 7 Hoa don dUVC khOi ~o tir may tinh ti~n k~t n6i chuy~n dii

li~u di~n tii vo CO quan thu~ ~~Yi1tt4- l

f1d~1rf~~en tacdV~Jgqx

a) Nh~ bi~t dugc hoa dem in ill may tinh tien ket n6i chuy~n dfr lieu dien ill v(ri cu quan thue

b) Khong b~t bUQc co chfr kY s6

c) Khong phai tni phi djch vg bOa dem dien tir d) Khmin chi mua hang hoa dich vg sir dlDg hoa dem (ho~c sao ch1p

hoa dem ho~ tra cfru thong tin ill C6ng thong tin di~n ill Clla TAng ClC Thu8 vS hoa dem) dugc khOi ~o ill may tinh tiSn dugc xac djnh hi khoan chi cO dii bOa dem chimg ill hqp phap khi Xa dlnh nghla VI thu8

[~dUllC khOi ~o ttl

7

1 Thm di~m I~p bOa dem di~n tir d6i v6i ban hang bOa Ia thai di8m ehuy~n giao quYSn sa hOu hoije quySn sir dlIlg hang hoa eho ngum mua khong ph1ln bi~t dil thu duge tiSn hay chua thu duge tiSn

2 Thai di~m l~p hoa dem di~n tit dBi vui eung dp djeh Vlla thm di8m hoan thanh vi~e eung cap dieh Vl hoije thai di8m l~p hoa dem eung edp djeh Vl khong phful bi~t dff thu duge tiSn hay chua thu dugc tiSn

3 TruOng hgp giao hang nhiSu IAn hoije ban giao timg h~g mle eong do~ djeh Vl thi mampi IAn giao hang hoijc ban giao dSu pbai I~p hoa dem eho khBi lugng gili tri hang bOa djeh Vl duge giao tuemg irng

4 Thm di8m I~p bOa dem dBi v6i ho~t dQng eung cap di~n sinh ho~t nuuc sinh ho~t djch Vl vien thong djeh Vl truySn hinh thfC hi~n e~ nhat ~ong 9u3 bay (7) ng~y ke tiep k8 tit ngay ~i chi s6 di~n nu~ tieu th1l ~n dong hO hoijc ngay ket thue kY quy uue doi v6i vi~e eung cap djch Vl vien thong truy~n hinh Ky quy uUc d8 lam can eir tinh lugng hang bOa djch Vl cung cAp can cir thoa th~ gifra dem vi cung dp djeh Vl vien thong truyBn hinh v6i ngum mua

S Thm di8m I~p bOa dem d6i v6i xiiy dgng I~p dijt Ia thm di~m n~~m thu ban giao cong trinh h~g m1c cong trinh khoi Iugng xay dgng Hip dijt hoan thanh khong phful bi~t dii thu duge tiBn hay chua thu duge tiSn

6 TruOng hgp t6 chire kinh doanh bat dQng san xay dgng ccr sa h~ tAng xiiy dgng nba d8 ban ehuY8n nhugng c6 thve hi~ thu tiSn theo ti8n dQ thvc hi~n dV an hoijc ti8n d(l thu tin ghi trong hgp dAng thi thm di8m I~p bOa dem hoa dem la ngay thu tiSn

7 D6i v6i wOng hgp eung cap dieh Vl ng1ln hang ehirng khoan thm di8m I~p hoa dem thtrc hi~n djnh kY theo hgp dAng giua hai ben kem bang ke hoijc chirng tit khac co xac nh~ cUa hai ben nhung eMm nhat Ia ngay cU6i cimg cua thang pMt sinh ho~t dQng mua ban hang bOa hoijc cung d p djch Vl

8 TruOng hgp dijc thit khac theo hUUng dan cua BQ Hi chinh

DiSu 9 Dinh dng bOa dan di~n til

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~lI1gld~~ilt~~~ffl9l~~~cngi~QJlfdH~~f~~1lt~f~~J1g

8

~Ii~~l7fll~1~~grt1l~~agTiffiQl1[Q~fiIIDI~ t~p hoa dan

Di~u 10 Hoa don di~n tll hQP pbip bOa don di~n tll khong hQP pbip

1 Hoa dan di~n tir hQP phap khi dap img dll cac diu ki~n sau

a) Hoa dan di~n tir dap img quy dinh ~i cac Biu 4 5 6 7 Thong ill mly

b) Hoa dan di~n tir bao darn tinh toan vcn clla thong tin tren chimg tir

2 Hoa dan di~n tir khong hQP phap khi khong thuQc tnrang hQP quy dinh tli khoan 9 khoan 10 Biu 3 Nghi djnh s6 I2018IND-CP ngay 1912018 clla Chinh pM quy dinh vS hoa dan di~n tiro

Di~u 11 ChuySn d8i hoa don di~n tll tbanh chUng tir giAy

Vi~c chuy~n d6i bOa dan di~n tir thanh chimg ill gifiy thfc hi~n theo quy djnh tli Biu Nghi dinh s6 I2018IND-CP ngay192018 clla Chinh pM quy dinh v bOa dan di~n tir va quy dinh clla phap lu~t kS toano

Di~u 12 Bao quan hru trw tieu huy bOa dan di~n tll

Vi~c bao quan luu trfr tieu My bOa dan di~n tir thfC hi~n theo quy dinh tli Biu Nghi djnh s6 I2018IND-CP ngay 192018 clla Chinh pM quy dinh vS bOa dan di~n tiro

Di~u 13 Ap dlng bOa don di~n tll khi ban bang hoa cung cAp djch VI

1 Doanh nghi~p t6 chirc kinh tS t6 chirc khac sir dlIlg bOa dan di~n tir co rna clla ca quan thuS khi ban hang bOa cung cap dich VI khong phan bi~t gia tri timg lfuJ ban hang bOa cung cap dich VI

2 Doanh nghi~p kinh doanh a cac linh VfC di~n lfc xang diu buu chinh vin thong v~ ffii hang khong duang bQ duang s~t duang bi~n duang tMy nuac slch tai chinh tin dlIlg bilO hirn y te kinh doanh thuang rnli di~n ill kinh doanh sieu thi thuang rnli va cac doanh nghi~p t6 chirc kinh tS da ho~c se ~fC hi~n giao dich vai co quan thu~ bfuIg phuapg ti~n di~n tir xiiy dfllg hl tang cong ngh~ thong tin co h~ thong phan rnern ke toan phfuJ rnern l~p hoa dan di~n tir dap tmg l~p tra cUu hoa dan di~n tir luu trfr dfr li~u bOa dan di~n tir theo quy dinh va darn bao vi~c truyn dfr li~u hoa dan di~n tir dSn ngum rnua va dSn ca quan thuS thi dugc sir dlIlg hoa dan di~n tir khong co rna clla ca quan thuS (trir truang hQP neu tli khoan 3 Bieu nay va

9

truimg hqp dang Icy sir dlIlg hoa dan di~n tir co rna cua co quan thu~) khi ban hang hoa cung dp dich Vl khong phan bi~t gia tri tUng IAn ban hang bOa cung d p dich Vl

4 HQ ca nhan kinh doanh thgc hi~n s6 sach k~ toan sir dlIlg thuimg xuyen til 10 lao dQng trolen va co doanh thu rifun truoc lien ke til ba (03) tY d6ng tro len trong linh vgc nong nghi~p lam nghi~p thuy san cong nghi~p xlt1y dlIlg hoiic co doanh thu nam truoc lien k til 10 (mum) tY d6ng tro len trong linh vgc thuang rnli dich Vl phai sir dlIlg bOa dan di~n ill co rna cua c~ quan thu khi ban han~ bOa cung cAp dich Vl khong phan bi~t gia tri tUng Ian ban hang bOa cung ciip djch Vl HQ ca nhan kinh doanh khong thuQc di~n b~t bUQc nhung cO thgc hi~n sa sach k toan co yeu cftu thl cilng dUQC ap dlIlg bOa dan di~n ill co rna Clla co quan thu theo quy dinh

5 HQ ca nhan kinh doanh trong linh vgc nha hang khach Slll ban Ie thuBc tan dUQc ban Ie hang tieu dimg cung cAp dich Vl trgc ti~p d~n ngum tieu dimg tii rnQt sB dja ban co diu ki~n tht$lIQi thl trien khai thr di~rn Ma dan di~n tir co rna cua co quan thu~ dUQc khoi tlO til may tinh tien co kamp nbi chuy~n dfr li~u di~n ill vm co quan thuB til nam 2018 Tren co so k~t qua tri~n khai thr di~rn se tri~n khai tren toan quBc

6 HQ ca nhan kinh doanh khong dap irng di6u ki~n phai sir dlIlg hoa dan di~n tU co rna Clla co quan thuB tli khoan 4 Diu mly nhung cAn cO hoa dan d~ giao cho khach hang hoiic truimg hqp doanh nghi~p t6 chUc kinh t~ t6 chUc khac dUQc co quan thuB chAp nhin cAp Ma dan di~n ill de giao cho khach hang thl dUQc co quan thuB cAp bOa dan di~n tU co rna Clla co quan thuB thea tUng IAn pMt sinh va phai khai nQp thu~ truoc khi co quan thue dp bOa dan di~n tU thea tUng IAn phat sinh

RampialiWS~amplliIq1il~g~~ql~mr~QJC~~~Il~qgi1[ti~~~~gJfu1

10

Di~u 14 Cung cftp dich VI bOa dOll di~n til

Vi~c ~ung cAp dich VI1 h6a don di~n tir thl~ hi~n theo quy djnh qri Di~u Nghj djnh sB bullbullI2018ND-CP ngay 1912018 cUa Chinh phU quy djnh v~ hOa don di~n tiro

ChtrOllg n QuAN LY slY DVNG BOA DON DI~N TU

Mlc 1 QuAN LY slY DVNG BOA DaJN TU CO MA CllA CO QUAN

Di~u 15 Dang kY sir dlng hoa dOll di~n til co rna ciia cO quan thu~

11

3 KS tit thai diSrn sir dffig hOa don di~n tit c6 rna cua co quan thuB doanh nghi~p 16 chilc kinh 1~ 16 chirc kMc hQ ca nhiln kinh doanh phai thgc

nhiing h6a don con 16n chua sir theo

4 TruOng hgp cO thay Mi thong tin da diingkj sir dlng h6a don di~n tit tli kholln 1 f)i~u nay doanh nghiful 16 chilc kinh 1~ 16 chirc khac hQ ca

~~~~~~~~~~~~~2t~fyenl~~~~tin va gill l~ co quan thuS theo MiJ~~sectg~Jl llr-~]~mL~9i~~~IlgWmtjq

5 Co quan thu~ tiBn hanh ci soat doanh nghi~p 1amp chirc kinh 1~ hQ ca

~nv~illd~agsa~~~fi~~E1~1~~iiii~im ~~ thuQc d3i tuqng chuySn sang sir dvng h6a don di~n tit cO rna cua co quan thuB thOng qua tamp chirc cung csectp djch VI v~ h6a don di~n tit theo quy djnh tli Nghj djnhnay

Di~u 16 Ngirng sii dvng bOa don di~n tii c6 ma clla cO quan thu

1 Co quan thu~ ngimg dp rna h6a don di~n tir oBi v6i

12

2 Doanh nghi~p t6 chuc kinh t~ t6 chuc khac hQ ca nhan kinh doanh neu ~i khOltln 1 Bieurou nay dugc ti~p tvc su dll1g bOa don di~ tu co rna clla co quan thue sau khi thOng bao v61 co quan thue ve vi~c tiep tvc kinh doanh ho~c dugc co quan thu~ khoi phllc rna sa thu~ dugc blii bO quySt dinh cUOng ch~ ng thu~

3 Truang hgp doanh nghi~p t6 chuc kinh t~ t6 chUc khac hQ ca nhan ~ doanh tltnn ngimg Jnh doanh dn co hoa don di~n ill ~ao cho ngubi mua de thlC hi~n cac hgp dong dli Icy truampc ngay CC1 quan thue co thong bao ~ ngimg kinh doanh co van ban thong bao v1i co quan thuS dugc tiS) tvc su dllng bOa don di~n ill va thlC hi~n nip thue nhu truang hgp duQC dip Ie hoa don di~n tit co rna clla CC1 quan thuS

Bi~u 17 Lip csectp rna va gUi bOa don c1i~n tft co rna ciia co quan thue

J

1 Lip bOa don di~n ill co rna clla CC1 quan thu~

a) Doanh nghi~p t6 chUc kinh tS t6 chUc khac hQ ca nhan kinh doanh thuQc d6i tugng neu t~ khoon 1 Bieurou 13 Thong tu nay nSu troy cip C6ng thOng tin di~n tit clla T5ng CllC ThuS d~ lip bOa don thi su dmg tai khoan da dugc cAp khi dang Icy d~ thvc hi~n

- Lip bOa don ban hang hoa cung Ung djch Vll

- Ky s6 Icy di~n ill tren cac bOa don da lip va gui bOa don d~ co quan thuS cAp rna

b) Truang hgp su dllng hoa don di~n ill co rna Clla co quan thu~ thong Lua t6 chuc cung cAp dich Vll hoa don di~n ill Doanh nghi~p t6 chUc kinh S to chUc khac hQ ca nhan kinh doanh truy cip vao trang thong tin di~n ill clla t6 chUc cung cAp dich Vll hoa don di~n tit ho~c su dlng phfm meurom hoa don di~ ill cua don vi d~ thlc hien

- Lip bOa don ban hang h6a cung cAp dich Vll

- Ky s6 Icy di~n ill tren cac bOa don da lip va giri bOa don qua t5 chUc cung cAp dich Vll hoa don di~n tit dB CC1 quan thuS cAp rna

13

2 cAp rna hOa dun

a) Hoa dun dUQc 00 quan thuS cAp rna phai dam bao

- Dung thong tin dang kY thea quy dinh ~i Di~u Thong tu nay

- Dung dinh dlUlg v~ bOa dun di~n ill thea quy diM ~ Di~u Thong wilily

- Dsecty du nQi dung vB bOa dun di~n ill thea quy dinh ~i msu Thong tu mly

- Khong thuQc truOng hqp ngirog sir dlng bOa dun di~n ill co rna Clla

co quan thue thea quy dinh ~i khoan 1 Di~u Thong tu nay

b) He thfutg dp rna bOa dun cua T6ng ClC ThuS tg dQng thgc hien dp

rna hOa dun va giri tra ket qua cap rna bOa dun cho nguoi girL

3 Doanh nghiep t6 chirc kinh te t6 chuc khac hQ ca nhan kinh doanh ban hang hOa cung iIng dich Vl co trach nhiem giri bOa dun di~n ill d1i dUQc dp rna cua co quan thuS cho ngubi mua Phuung thuc giri va nh(in bOa dun dUQc thgc hien theo thoa thu(in giua ngubi ban va ngubi mua

Di~n 18 Xii Iy bOa dan co sai sot san khi csectp rna

1 TruOng hqp nguoi ban da giri hOa dun di~ tir dB co quan thuS dp rna nhung chua giri cho nguoi mua co pMt hi~n sai sot thi ngubi ban thgc hi~n thong bao vm 00 quan thuS thea Mftu s6 04 ban hAnh kern thea Thong tu nay v~ vi~c hUy hoa dun di~n ill cO rna da l~p co sai sot va l~p hOa dun hOa dun di~n ill mm IcY s6 kj di~n ill giri 00 quan thuS dS cAp rna hoa dun mai thay the hOa dun da l~p de giri cho ngubi mua

2 TruOng hqp hOa dun di~n ill co rna cua 00 quan thuS da giri cho ngubi mua co pMt hi~n sai sot thi ngubi ban va nguoi mua phii l~p van ban thoa thu(in ghi ro sai sot ho~c thong bao vB vi~c bOa dun cO sai s6t (neu sai sot thUQC trach nhi~m cua ngubi ban) va nguoi ban thgc hi~n thong bao vm 00

quan thuS thea Mfiu s3 04 ban hanh kern theo Thong tu nay vS vi~c hUy hoa dun di~n tir cO rna da lijp co sai s6t va lijp bOa dun hoa dun di~n ill mai ky 83 kY di~n ill giri co quan thuS dS dp ma hoa dun mai thay thS hoa dun da I~p de giri cho ngubi mua

14

3 Truan~ hgp eCf quan thu8 phat hi~n sai sot bOa dan da duge Clip rna thi eCf quan thue thong bao eho ngmn ban theo M~u 56 05 ban hanh kern theo Thong ill OIly dS ngum ban ki8rn tra sai sot Trong thm gian 2 ngay kS tir ngay nhin duge thong bao cua CCf quan thu8 ngum ban thlJC hi~n thong boo v6i CCf quan thu8 theo Miu s3 04 ban hanh kern theo Thong ill nay vsect vi~c huy hoa dan di~n tii co rna da l~p co sai sot va l~p bOa dan di~n tir moi kY s6 kY di~n tii gUi CCf quan thu dS cdp rna hoa dan di~n tii rnoi thay th hoa dan di~ tii da l~p dS gUi cho nguai rnua

Di~u 19 Trach nhi~rn cUa ngtrOi ban hang h6a~ CUDg cip djch vI sii dlng hoa dOlI dj~D tii co rna clla cO quaD thu~

NguOi ban hang bOa cung dp dieh Vl1 sir dffig bOa dan di~ tii co rna eua eCf quan thuS eo thTC hi~ traeh nhi~rn theo quy dinh t~i DiSu 18 Nghi dinh s6 I2018ND-CP ngay thang 9 niim 2018 eua Chinh phu quy dinh v~ bOa dan di~n ill

Di~u 20 Xii Iy sl cA

1 Truang hgp ngum ban hang Ma eung dp djeh Vl1 sir dffig bOa dan di~n tii cO rna eua eCf quan thueuro nhung ~~p s1l camp d~ cl8n khong sir dffig duge hoa dan di~n tir co rna cua CCf quan thue thi thong bao vui CCf quan thueuro dS h6 trg xir ly Sf c3 Trong thm gian xu ly S1l camp nguOi ban hang hoa eung clip dich Vl1 co yeu cAu sir dffig bOa dan di~n tii co rna eua eCf quan thuS thi dn CCf

quan thuS dS sir dUlg bOa dan di~n tu co rna cua CCf quan thu

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Di~u 21 Dang kY sir dmg bOa don difn tir khOng co rna cua cO quan thue~

1 Doanh nghi~p to chUc kinh te thuQc truang hgp su dillg hOa dan

16

di~n ill khong cO rna eUa co quan thu~ theo quy dinh ~i khoan 2 DiBu 12 Nghi djnh s6120 18IND-CP ngay 1912018 eua Chinh phil su dlng tdi khoan giao dieh thu~ di~n ill d~ troy e~p vao clmg thong tin di~ ill eua T6ng ele Thu~ d~ dang kY su dlllg hoa dan di~ ill khong co rna eua co quan thu~

NQi dung thong tin dang kY thay d6i thong tin da dang kY thoo Mau s5 01 ban hanh kern theo Thong tu mly

2 Co quan thu~ co traeh nhi~rn gill Thong bao theo Mau s6 02 ban hanh kern theo Thong tu nay vB vie eh~p nh~ ho~e khong eh~p nh~ dang ky su dlllg hoa dan di~n ill khong co rna eua co quan thu~ qua C6ng thong tin di~n tu eUa T6ng ele Th~ trong thOi gian 01 ngay lam vi~e k~ tir ngay ~ duge dang kY su dlllg Ma dan di~n ill eua doanh nghi~p t6 ehUe kinh ~

3 K~ tir thOi di~rn su dlllg Ma dan di~n ill khong co rna eUa co quan thu~ doanh nghiw t6 ehue kinh t~ phai thlC hi~n huy nhOng Ma dan gi~y con tAn chua su dlllg (n~u co)

4 Truemg hgp co quan thu~ khong eh~p nh~ dang kY su dlllg hoa dan di~n ill khong co rna thi doanh nghi~p t6 ehue kinh t~ dang kY su dlllg hoa dan di~n ill co rna eua co quan thu~

5 Co quan thu~ ti~n hanh ra soal doanh nghiw t6 ehUe kinh t~ su dlllg hoa dan di~n ill khong co rna eUa co quan th~ va thong bao theo Mau s5 07 ban hanh kern theo Thong tu nay n~u thuQe d5i tugng ehuy~n sang su dlllg hoa dan di~ ill co rna eUa co quan thu~

Di~u 22 L~p va giii bOa don di~n til khong co rna cua cO quan tbu~

1 Doanh nghi~p t6 ehue kinh tB duqe su dlllg hoa dan di~n ill khong co rna eUa co quan thu~ khi ban hang Ma eung e~p dieh V1 sau khi nh~ duqe thong bao eh~p nh~ eua co quan thuB

17

2 Doanh nghi~p tA chirc kinh t~ sir dlng phfut mampm l~p hoa dem di~n tir dS lqp bOa dem di~n tir khi bin hang hoa cung cAp djch Vl) kY s6 tren hoa dem di~n tir va giri cho ngum mua bfutg phuemg thirc di~n tir theo thoa thl$l gifra ngum ban va ngum mua

Di~u 23 Ngirog SIl dlng hoa don di~n til khong co rna clla cO quan thu~

1 Nguui ban hang bOa cung cAp djch Vl) Ia doanh nghi~ t6 chUc kinh t~ thuQc truiJng hqp neu ~i khoful 1 Di~u 14 Thong tu nay khong l~p bOa dem di~ tir khong co rna clla co quan thu~ dS giao cho ngum mua

2 Ngum ban hang bOa cung cAp djch Vl) Ia doanh nghi~p t6 chUc kinh t~ thuQc cac truiJng hqp neU tli khoan 2 khoan 3 Dieurou 14 Nghj dinh nay dugc ti~p tlc sir dlDg bOa dem di~ tir sau khi thong boo vOi co quan thu~

Di~u 24 Tnich nhi~m clla ngum ban hang bOa cung cAp dich vI SIl dlng hoa don di~n til khong co rna clla cO quan thu~

Nguui ban hang hoa cung cAp djch Vl) sir dlDg hoa dem di~n tir khong co rna clla co quan thu~ thlC hi~n tnich nhi~m quy djnh tli Di~u 23 Nghi dinh s6J2018IND-CP ngayI9J2018 ella Chinh pM

DiSu 25 Phuong thllc chuy~n va ti~p nh~n dfr Ii~u bOa don di~n til khong co rna ciia cO quan thu~

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3 TruCmg hqp gill dfr li~u di~n tU ch~ so vm thm gian quy dinh

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1 Doanh nghi~ t6 chUc kinh tS da l~p bOa don di~ tir khong co rna cua co quan thuS va gUi cho nguai rnua co sai sot (do nguai ban hoijc nguiri rnua pMt hi~n) thi nguoi ban va nguai rnua pMi l~p van ban thOa thuiin ghi ro sai sot dAng thm nguai ban thong bao VOl co quan thuS theo Miu s6 04 ban hanh kern theo Thong tu nay vS vi~c bUy bOa don di~n ill da l~p co sai sot va l~p hoa don di~n tir mOl thay the bOa don da 1~p co sai sot gUi cho nguai rnua co quan thuS

2 Trultmg hgp sau khi nh~ dfr li~ubOa don co quan thuS pMt hi~n bOa don di~n tu da l~p co sai sot thl co quan thuS thong bao cho nguai ban theo Miu s6 05 ban hiinh kern theo Thong tu nay dB nguai ban kiBrn tra sai sot Trong thai mm 2 ngay kS tit ngiiy nhiin dugc thong bao cua co quan thue nguai ban thgc hi~n thong bao vai co quan thuS theo Miu s6 04 ban hanh kern theo Thong tu nay vB vi~c bUy hoa don di~n ill khong co rna cua co quan thuS va l~p hoa don di~n tu mOl thay the hOO don da l~p dS gUi cho nguiri rnua co quan thus

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Di~u 33 Trach nhi~m chia Set k~t nampi thong tin dii Ii~u

1 Cac doanh nghi~p tb chilc kinh tA san xuit kinh doanh iJ cac linh VlJc di~n h1C xang dsectu buu chfnh viSn thong v~ till hang khong dUOng be dUOng sit dUOng bh~n dUOng thuy nuac Slch ffii chinh tin dillg bao hiSm y t8 kinh doanh thuong mli di~n til kinh doanh sieu thi thuong mli thlfC hi~n hOll don di~n tir va cung cAp dfr li~u hoa don di~n til theo quy dinh Ii pound)i~u Thong tu nay

2 Cae tA chile tIn dillg ngiin hang thuong m~i tb chile co chUe nang

23

thanh toan djnh kY cung cAp dfr lieu dien tir v~ gian dich thanh toan qua tAi khoan cua cac t6 chiic ca nhful cho ccr quan thu8 theo dinh dmg dfr li~u chusectn theo huang dfut clla T6ng ClC Thueuro

3 Cac t6 chiic dan vi ClC quin 11 thj truimg T6ng ClC quan 11 dfrt dai T6ng ClC quin 11 tai nguyen khoang san CC1 quan cibg an giao thong y teuro va cac ccr quan khac co lien quan keurot n3i chia se thong tin dfr lieu lien quan cAn thi~t trong linh VlC quan 11 clla dan vi vm T6ng ClC Thueuro d~ xay dlllg ccr sa dfr Ii~u bOa dem di~n tiro

Di~u 34 Quy djnh v~ dan tern tern di~n til san phirn thu6c la

1 San phfun thu3c la ~p khAu va san x~t tieu thl trong nuac phiii duQc dan tern theo quy djnh ~i Nghi djnh 672013IND-CP ngay 27612013 cua Chinh pM

2 San phk thu6c Ia phai dUQc dong vao thanh ban goi ho~c hQp M3i bao goi hQp dUQc dan rnQt (01) con tern Truimg hqp bao goi hQp co sil dlng rnang bOng kinh bQc ben ngoai thi tern phiii dUQc dan vao bao goi hQp truac khi duqc d6ng rnang bong kinh phU ben ngoai Tern dugc dan ~i vi tri dam biio nguyen tic khi rna bao hQp goi tern se mch

24

25

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Myc2 TRA ciru CUNG cAP SU DVNG THONG TIN BOA DON DI~N TU

DiSu 39 llinh thfrc cung cap sfr dyng thOng tin hoa ilon ili~n tfr

1 Ben sU dl)llg thong tin truy c~p Cang thong tin di~n tli d6 sli dVng thong tin hoa don di~n ill dum 4ng van ban di~n tli

2 Ben sir dvng thong tin thgc hi~n ket nbi he themg thong tin vOi dng thong tin di~n tli dE sli dVng thong tin hoa don di~n tli dum d~g dii lieu dien tli

26

Ben sir d1lIlg thong tin ehu d(lng nang cap xiiy dffig tri~n khai h~ thBng thong tin ti~p nh~n vi sir dlng thong tin hoa don di~n tir dap Ung cae

A ~ yeu eau sau

a) Ap d1lIlg ehfr kY s8 co hi~u lle theo quy djnh eua phlip lu~t

b) Thlc hi~ vi~c rna hoa duang truy~

c) Dam bao an toan thong tin theo quy dinh cua phap I~t

d) Tuan thu cae yeu eAu ky thu~t do TAng ele Thue cong b6 g6m chi tieu thong tin djnh d~ng dfr li~u phuong thuc ket nOi tan sUllt trao doi thong tin

3 Co quan ki~m tra sir dlng thong tin bOa don di~n tlr durn d~ng tin nh1in do TAng ClC ThuS cung e~p thong qua s6 di~n tho~ duge eong b8 chinh thue

Di~u 40 Cong b8 danh mlc thOng tin hoa don di~n tiishy

1 N(li dung thong tin bOa don di~n tlr dugc cung cap tren Cling thong tin di~n tlr Ii cac nQi dung cua bOa don di~n tir quy dinh 4i khoan 1 Di~u 6 Nghj dinh s8 120181ND-CP ngiy 192018 coo Chinh pM

2 Ngoii n(li dung thong tin quy dinh t~i khoan 1 Di~u niy ciin eu danh sach nQi dung thong tin eua bOa don di~n tlr theo quy dinh hi~n hanb ben sir dlng thong tin d~ nghi TAng elc ThuS bA sung cae n(li dung thong tin dn cung cap dB phU hgp vrn yeu cAu quan Iy eua tUng co quan

3 Thong tin bOa don di~n tir cung c5p durn d~g van ban di~n tir vi dfr li~u di~n tlr duge kY bimg ehfr kY s8 eua TAng ele ThuS

Di~u 41 Khai thac sii- dlng thOng tin bOa don di~n tii- tren C6ng thOng tin di~n tiishy

1 Ben sir d1lIlg thOng tin Ii cae doanh nghi~p tA ehlre kinh tS hQ ea nhsectn kinh doanh la nguOi ban hang hOO eung e~p dieh VI cac tA chlrc ea nhan Ii ngum mua hang hoa dieh VI truy ~p vio CAng thong tin di~n tlr dB tra Clru thong tin bOa don di~n tlr theo cac nQi dung thOng tin bOa don di~n tlr quy dinh ~i khoan 1 Di~u 2 Quy chS nay

2 Ben su d1lIlg thOng tin Ii cac co quan quan Iy nhi nuo-c cae t6 ehlre tin d1lIlg tA ehirc cung cap djch VI bOa don di~n tir phiii dang kY vi dugc cap

quyen troy c~p ket noi sir dlng thong tin h6a don di~n tu Tong ClC Thue nhu sau

a) Ben sir d1lIlg thong tin co traeh nhi~m phan cOng dAu m8i dang kY sir dlng thon~ tin hoa d~ d~n tu (sau day gQi tit Ii dAu m6i dang ky) va thOng Mo cho Tong ClC Thue bang vlin ban

27

bull b) Vi~c ~irl van ban tiI d~u m3i dang kY cua ben sir dlllg thOng tin dBn Tong ClC Thue va nguqc lsri de phlC Vl qua trinh dang kY sir dlllg thong tin bOa dcm di~n tir duqc thlC hi~n bfutg mQt trong hai hinh thuc sau

- Giri van ban giAy tIVc ti~p hol)c qua dUOng bUll chinh dSn trv sa lam vi~c cua T6ng ClC ThuB

- Giri van ban di~n ill sir dlng chfr kY sa co hi~u llc thea quy dinh Clla pbtip I~t dBn dja chi thu di~n ill do T6ng ClC ThuS cong b6 hol)c thong qua dich Vl tIVc tuyBn do T6ng ClC ThuB cung csectp

lliAu 42 ThU tyc dang kY b6 sung chAm dUt sir dyng thOng tin hoa dan diin til

1 Thu 1llc dang ky mm bamp sung nQi dung cung cAp thong tin hoa dcm di~ tir

a) DAu m6i dang kY Clla ben sir dlllg thong tin giri 01 ban chinh van ban dSn Tampng ClC ThuS thea Miu s6 01 ban hanhkem thea Quy chB filly d~ dB nghi dang ky moi hol)c bamp sung n)i dung cung cAp thong tin bOa dcm di~n tiro

b) Trong thm hliUl khong qua 02 ngay lam vi~c kB til khi nh~ duqc van ban d~ nghj T6ng ClC ThuB thlc hien vi~c dang kY mm hol)c b6 sung nQi dung cung cAp thong tin bOa dcm di~n tir va thong bao kSt qua cho dAu m6i dang kY Clla ben sir dlllg thong tin bfutg van ban Truimg hqp co cac nQi dung thong tin khong dugc chftp nh~ dang kY m6i hoijc bamp sung thi phai neu ro Iy do

2 Thil 1llc dang kY mm b6 sung thm hliUl sir dlllg thu h5i tM khoan truy c~p CAng thong tin di~n tir dB sir dlllg thong tin bOa dcm di~n ill (sau day

bullgQi tat la tai khoan)

a) Dsectu m6i dang kY Clla ben sir dlllg thong tin giri 01 ban chinh van ban dBn TAng ClC ThuS thea Mu s6 02 ban hanh kem thea Quy chS nay dB dB nghj dang kY mm ho~c b3 sung thm hliUl sir dlllg hoijc thu h6i tai khoan

b) Trong thai hliUl khong qua 02 ngay lam vi~ k~ tir khi nh~ dugc van ban d~ nghi TAng ClC ThuS thlc hi~n vi~c cftp tai khoan moi ho~c b6 sung thai hliUl sir dlllg cila tai khoan hoijc thu h6i tai khoan va thong bao cho ben sir dlllg thong tin bfutg van ban TruOng hqp khong chftp nh~ dang kY tai khoan hol)c khong b3 sung thm hliUl sir dlng Clla tai khoan phai neu ro Iy do

Cac tai khoan dang kY moi cAp cho timg ca nhan dugc thong bao bfutg hinh thuc gui thu di~n ill hol)c girl tin nhlin til cac dja chi s6 dien tholi do Tang ClC ThuS cong b6 chinh thuc

c) Thai hliUl sil dlllg tai khoan troy c~p C3ng thong tin di~n til d6i vm ca truOng hqp dang kY mal va be sung thm h~n sir dlng la 24 thang hoijc do ben sir dlllg thOng tin d8 nghi nhung khong qua 24 thang tinh til ngay T3ng

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ClC ThuS gili van bim thong bao k8t qua dang leY m6i hoije b6 sung thm h~ sil dlI1g cho dsectu m6i dang leY ella ben sil dllng thong tin

Truoe thm diem hSt thm h~ sil dlI1g 30 ngay T6ng CllC ThuS co tnich nhi~m thong bao cho cho dsectu m8i dang leY Clla ben sil dlI1g thong tin bfutg van bim v~ vi~c chusectn bi hBt thm h~ sil dlI1g Vi~c tho~ bao duQc thlJC ~i~n dum hinh thilc thu di~n til hoijc tin nhan tir eac dja chi so di~n thocent do Tong CllC ThuB cong b8 ehinh thuc

3 Thll tllc dang leY mm b6 sung thm h~ sil dlI1g thu hampi hi~u 1lC sil dlI1g hinh thilc nh5n tin ella s8 di~n thocent di d(ing

a) Bsectu m8i dang leY Clla crr quan ki~ tra gm 01 bimchinh van bim dBn TAng CllC ThuB theo M~u s6 03 ban hanh kern theo QuYlch~ mly dB d~ nghl dang leY mm hoije b6 sung thm h~ sil dlI1g hoije thu h6i hi~u 1lC sil dlI1g hinh thuc nh5n tin etia s6 di~n tho~i di d(ing

b) Trong thai h~ khong qua 02 ngay lam vi~c keuro tir khi nhijn duQC van bim d~ nghj T6ng CllC Thu~ thlJC hi~n vi~c dang leY mm hoije b6 sung thm h~ sil dllllg hoijc thu h6i hi~u IlJc sil dlI1g hinh thile nh5n tin clla s6 di~n tholi di dQng va thOng bao k~t qua cho diu mai dang leY ella err quan kiBm tra bfutg van bim Truang hqp khOng chAp nhijn dang leY sil dlI1g hoije b6 sung thai h~ sil dlI1g phiii neu ro ly do

c) Thm h~ sil dlI1g hinh thuc nh5n tin clla s8 di~n thofJi di d8i vm ca

wang hqp dang leY mm va bo sung thm h~ sil dlI1g la 24 thimg hoijc do ben sil dlI1g thong tin d~ nghl nhung khong qua 24 thang tinh tir ngay T6ng Cle ThuS gm van bim thOng bao k~t qua dang leY m6i hoijc b6 sung thm hlJll sil dlI1g cho dsectu m8i dang leY Clla ben sil dlI1g thong tin

Tru6e thm diBm hSt thm h~ sil dlI1g 30 ngay TAng CllC ThuS co tnich nhi~m thong bao cho cho dsectu m8i dang leY clla ben sil dlI1g thong tin bfutg van bim veuro vi~c chusectn bi h~t thm h~ sil dlI1g Vi~c thon~ bao dlIQc thlJc hi~n dum hinh thilc thu di~n til hoijc tin nh5n tir cac dia chi so di~n thoili do T6ng ClC Thu~ oong b8 chinh thuc

4 Thll wc dang leY k~t nai dimg k~t n8i M th8ng cua ben sil dlI1g thong tin vm C6ng thong tin di~n til dB sil dlI1g thong tin hoa dan di~ ru

a) Biu m8i dang leY Clla ben sil dlI1g thong tin gm 01 ban chinh van ban dSn T6n~ CllC Thu~ theo Mau s8 04 ban hiinh kern thea Quy ch~ nily dB dS nghj kSt noi hoijc dimg kamp ni vm C6ng thong tin di~n ru

b) Trong thm h~ khong qua 03 ngay lam vi~c kB tir khi nhijn duQc van bim d~ nghl TBng ClC Thu~ thong bao eho diu m6i dang leY cua ben sil dlI1g thong tin bfutg van ban veuro vi~c ch5p nhijn hoije khong chAp nhtin deuro nghj ella ben sil dlI1g thong tin truang hqp khong chAp nhtin deuro nghj phai neu ro ly do

29

I I I I

c) Doi vai truang hqp chap nh~ ket noi h~ thong Trong thm h~ khong qua 10 ngay bun vi~e k~ tir ngay glri thong bio TAng ele ThuB eir doan khao sat d~n dia diem co sa v~t eh~t trian khai h~ thbng thong tin eua ben sir dl)1lg thong tin da kiam tra vi~e dap img cac yeu diu thea quy dinh 1li khoan 2 Dieu I Quy ehB nay

- Truang hqp bien ban k~t lu~ eua doan khao sat xae nh~ h~ thBng thong tin ella ben sir dvng thong tin dip img cae yeu diu thea quy djnh 1li khoan 2 Diu I Quy eh8 nar thi trong thm h~ khong qua 10 ngay lam vi~e TAng epe Thu8 thong bao bang van ban vOi ben sir dl)1lg thong tin ve vi~c du diu ki~n kBt nBi va phBi hqp tiBn hiinh k~t nBi eac h~ thBng da cung cAp thong tin hoa dan di~n tU

- Truang hqp bien ban k~t I~ eua doan khao sat xae nh~ M thbng thong tin eua ben sir dl)1lg thong tin khong dip img cae yeu cau thea quy diM 1li kholm 2 Dieu I Quy chB nay thi trong thm hID khong qua 10 ngay lam vi~ TAng cpe Thu~ thong bao bing van ban vOi ben sir dl)1lg thong tin vA vi~ khong du diu ki~n k~t nBi vOi C6ng thong tin di~n tu

d) DBi vOi truang hqp chAp nh~ dimg kBt nbi M thBng Trong thOi hlln khong qua 10 ngay lam vi~e k~ tir ngay gui thong 000 TAng cpe Thu~ phBi hqp vOi ben sir dl1ng thong tin ti8n hiinh dimg kih nBi cac M thBng

Diu 43 CbAm dUt siC dlng cae binb tbm cung dp sir dlng tbOng tin bOa dOll di~n tiC

1 TAng eve ThuB thlC hi~n vi~e thu hAi ill khoan troy e~p CAng thOng tin di~n tu ho~e thll hAi hi~u 19c su dl1ng hinh thiie nhAn tin eua sb di~n tholli di dQng trong eae truang hqp sau

- Khl eo d nghi tir dAu m8i dang leY eua ben sir dvng thong tin

- Thm h~ su dl)1lg da hBt

- Tai khoan troy e~p C6ng thong tin di~n tii hoijc s8 di~n tholi di dQng khong thve hi~n vi~e tra CUu thong tin trong thm gian 06 thang

- PhM hi~n truang hqp sir dVng thong tin bOa dan di~n tu khong dung mlC dich phlc Vl cho hOllt dQng nghi~p Vl thea ehiie nang nhi~ Vl clia ben su dvng thong tin khong dung quy dinh cua pMp l~t v8 bao v~ bi m~t nhanuac

2 TAng elc Thu~ thge hi~n vi~e dimg kBt n8i h~ thBng eua ben sir dlng thong tin vai CAng thong tin dien tii trong eac truang hqp sau

- Khi co de nghi tir diu mbi dang leY ella ben sir dl)1lg thong tin

- PMt hien truang hqp su dlng thong tin bOa dan dien tu khong dUng mlc dfch phle Vl eho hOllt dQng nghi~p Vl thea chlrc nang nhiem Vl eua ben sir dl1ng thong tin khong dUng quy dinh cua philp lu~t v8 bao v~ bi ~t nhanuac

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3 Cl$n nh~t Ia 05 ngay lam vi~c wac thoi diampn chinh thilc chb dUt sil dlllg cac hinh thuc cung efip sil dlllg thong tin bOa don di~n til eua ben sil dlllg thong tin (trir wOng hgp d~u mai dang leY cua ben su dlng thong tin cO d~ nghj bfutg van ban) TAng ClC Thu~ thong oao bfutg van ban cho d~u mai dang leY cua ben su dlng thOng tin v~ vi~c ch~m dUt sil dlllg cac hinh thuc cung dp su dlng thong tin hoa don di~n til neu ro 19 do cua vi~c chb dUt su dlllg

Di~u 44 ThOi hlJn eung eip thong tin bOa don di~n tir

Trong thm gian khong qua 01 phUt k~ tir khi nh~ duQC yeu csectu Cdng thong tin di~n til phan h6i cho ben su dlng thong tin cae nQi dung sau

1 Thong tin bOa don di~n til ho~c

2 Thong bao If do trong truOng hgp h~ thanggijp SI ca hoijc khong co thong tin bOa don di~n tu

Di~u 45 Traeh nhi~m ciia TAng eye Thu~

1 Xay dItlg tri8n khai quan 19 v~ hilnh dng thong tin di~n til Cl

a) Bao dam cho ta chilc ca nhan troy c~p thu~ ti~n co cong el tim kim thOng tin dfr li~u dS sil dvng va cho k~t qua dUng nQi dung csectn tim

~kiem

b) Bao dam khuon dUlg thong tin dfr li~u thoo tieu chufut quy chufuJ kY thu~t quy dinh dS de dang tai xU3ng hh~n thi nhanh chong va in sectn bfutg cac phuong ti~n di~n til pha bin

c) Dam bao h~ th3ng hOit dQng lien tvc an djnh dam bao an toan thOng tin

d) CM tri thIc hi~n vi~c huang dful su dlllg h6 tr1 v~ hilnh h~ thang

2 Quful 19 vi~c dang leY sil dlllg thong tin bOa don di~n til cua ben su dmg thong tin

3 TriSn khai eong b6 dja chi thu di~n til va s6 di~n thoii phlc Vl vi~c eung cap thong tin hoa don di~n til

4 Xay dItlg cong ba cac yeu du kY thu~t dS k~t nai vm Cang thong tin hoa don di~n til

5 TruOng hgp ~ ngirng cung cAp thong tin bOa don di~n til Tang ClC ThuS thIc hi~n thong bao vm cae ben sil dlllg thOng tin NQi dung thong bao phai neu ro khoang thm gian dI kiSn phlC hdi cae hOit dQng cung clip thong tin

Dj~u 46 Traeh nhi~m eua ben sir dyng thong tin

31

1 Sil dmg thOng tin hoa dan di~n tU dUng mllc dich phllc V1I cho ho~t dng nghi~p V1I theo chirc nang nhi~ V1I cila ben sir dgng thong tin dUng quy dinh cila phap lu~t va bao v~ bi m~t nha nuac

2 Trang bi dAy dil phuang ti~n trang thiet bi kY thu~t dB boo dam thfc hi~n vi~c tra ciru ket n6i sil dgng thong tin hoa dan di~n tiro

3 ThfC hi~n dang kY dB dUQc c~p quyn truy c~p khai thac sil dllng thong tin bOa dan di~n tU

4 Quan ly bao mt thong tin ffii khoan truy CP Cling thong tin di~n tir s6 di~n thoi nhil tin nhilo tra cUu thong tin bOa dan di~n tir do TAng CllC

~ Thue ciip

5 Dam boo vi~c xay dgng trien khai vil hanh h~ thAng tiep nhil thong tin hoa dan di~n tir

Diiu 47 Tra Ctlu thOng tin bOa dOD di~n tti- phyc vy ki~m tra hang hoa hm th6ng tren thi trultmg

Vi~c tra ciru thong tin bOa dan di~ tU phllc V1I ki8m tra hang bOa hru thOng triln thi truemg th1lC hi~n theo quy dinh ~i Diau 29 MlIc Chuang Nghi dinh sa l2018ND-CP ngay 192018 cila Chinh phil

ChuODgIV TO cHtrc CUNG cAP DJCHVV HOA DON D[~N TlJ

Diu 48 Tieu chuAn ta chuc hot dQng trong linh v11C c6ng ngh~ thOng tin d~ kY hC[p dAng cung clp dich vy hoa dun di~n ttishy

1 Doanh nghi~p ta ch(rc dUQc thanh lp thea quy dinh cila phap lut Vi~t Nam ho~t d(ing trong linh V1IC cong ngh~ thong tin (bao gam ngan hang cung c~p djch V1I giao dich di~n tir trong hot dQng ngan hang tA chirc cung cAp djch V1I vB khai thue di~n tU) co hI tAng cong ngh~ thong tin phAn m8m lp hoa dan di~n tU dap irng khoan 2 DiBu nay duQC kY hqp dang cung cAp dich V1I hoa dan di~n tU co rna cua co quan thue va dich V1I truyn nhil dii li~u

2 Tieu chufut 111a chQn tA chirc cung csectp djch V1I bOa dan di~n tU

a) V8 nhan Sf sA lugng nhan S1l kY thut dap irng dUQc quy m6 yeu ciiu eua phuang an kinh doanh (t6i thieu co 07 nhan S1I) Nhan S1l kY thut co trinh d(i chuyen nganh cong ngh~ thong tin co kinh nghi~m th1lC ti~n va quan tn m~ng bao mt v8 h~ thfmg trao dlii dii li~u di~n til quan tri co sa dii li~u

b) V8 tai chinh T6 chirc cung cAp djch V1I bOa dan di~n tU co cam k8t bao lanh t6i thieu 5000000000 dang cila ta chirc tin dgng hot dQng hqp

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phap qti Vi~t Narn d~ gilii quySt cac rui TO va b6i thuang thi~t h)i co th xliy ra trong qua trinh cung c~p djch Vll

c) V~ kY thu~t Ybull A A 1] ~ - eu cau ve plliln mem

+ Bap (mg cac nghi~p Vll v~ bOa don thea quy djnh

+ Bap (mg cac yeu cAu v~ djnh d)ng chuAn dfr li~u va chuAn kth nAi do CC1 quan thu quy dinh va cong bA cOng khai

+ Toan bi) cac giao djch gifra ngum nQp thuS va t6 chitc cung c1lp djch Vll t6 chlrc cung clip djch Vll vrn ca quan thu phiii dugc lUll trU durn d)ng Co c~u truc va cho phep tra citu tren (mg dvng thea thm gian wong (mg vai dii li~u hoa don

+Toan bQ cac log truy c~p thao tac tren (mg dlng va tren CC1 sa dfr li~u phiii dugc lUll tm durn d)ng co c1lu trUc va co the tra citu tren itng dlng thea thm gian wong (mg vrn dfr li~u bOa don

- Yeu cfiu v~ h) tAng

+ Co M thAng UPS M thAng may phat di~n h~ thAng di~ bOa t~p trung dam bao ho)t di)ng M thang 2417

+ Co h~ thAng an toan pbOng chay chfra chay dugc nghi~m thu blri CC1

quan cong an phOng chay chUa chay

+ Co MthAng chang set thea tieu chuAn

+ Co 02 dUOng truy~n leased-line holic cap quang trling kt nc3i vrn T6ng ClC Thu cua 02 nha cung c~p khac nhau dUOng truy~n chinh bang thong tAi thi~u lOMbps dUOng truy~n dg phOng tAi thiu 2Mbps

+ H~ thAng (may cM ca sa dfr li~u dUOng truy~n an ninh thong tin ) co dQ sfuJ sang dg phOng cao dam bao cung clip djch Vll tflc tuy~n 24 gicr trong ngay va 07 ngay trong tudn baog6m cli ngay nghi (thu bau cM nh~t ngay l~ Tt) Thlri gian dimg h~ ilitmg d~ bao tri khong qua 2 tAng sA gicr cung clip djch Vll

- Yeu cAu v~ an ninh thong tin va sao lUll phlc h6i dfr li~u

+ H~ thAng co khil nang phat hi~u caM bao va ngan chin cae truy c~p b~t hgp phap cac hinh thuc tAn cong tren moi wOng ill)ng d~ dam bao tinh bao ~t toan vn Clla dfr li~u trao dAi gifra cac ben tharn gia

+ Cac may eM dugc cai d~t va c~p nh~t dAy du phdn m~m di~t virus

+ Co phuong an ki~m soat vi~c truy nh~p vao Mthang va CC1 sa dfr li~u bOa don di~ ill

33

+ Dinh kY hang thang toan bQ h~ th6ng phai dugc danh gia va xir Ii cae 16 hampng v~ Mo ~t

+ Co phai phap sao lUll trvc tuy~n dfr li~u (khong lam gian dom vi~c ~~~~~~~~b~~W~~~~ djnh cua phap Iu~t

+ Co giai phap khoi phlc dfr li~u thai gian phlc h6i dfr li~u tbi da 08 gio k~ tir thai diarn h~ th6ng gijp Sl c6

- Yeu csectu veuro h6 trg nguai sir dl)l1g djch VI)

+ B6 trl nh~ Sl h6 trg 2417

+ sA di~ tholli h6 trq dugc cong bA rQng rai

-v~ hllnb h~ thbng

+ BA tn nhan Sl v~ hllnb giam sat h~ thbng 2417

+ Nh~t kY v~ hllnb phlti duqc lUll W tAi thi~u 01 nam

BiSu 49 Quy fluh kY hIJP fAng k~t n8i eiia tA ehue cung cip djch vy bOa f01l (fi~n tir

1 Tampng ClC Thu~ cong khai cac deu chufut kY thu~t va cac cam k~t cfut aap Ung da h~ th6ng cua tA chrc cung cAp djch VI) bOa don di~n til co tha k~t n6i trao dAi thong tin vOi Campng thong tin di~n tir cua Tampng ClC Thu~ Trinh 11l

k~t n6i duqc thlC hi~n theo quy djnh tIli khoan 2 Dieurou mly

2 Trinh 11l k~t n6i giila C6ng thong tin di~n tir cua T6ng ClC ThuB va h~ th6ng trao d6i thOng tin cua tamp chUc cung cAp djch VI) bOa don di~ til

a) T6 chUc hOllt dQng trong linh V1lC cong ngh~ thong tin aap Ung dsecty dli tieu chufut cung cAp djch VI) bOa don di~n til truyeuron ~ dfr lieu k~t n3i vOi Cfing thong tin cua Tang Cl)C Thu~ giri viin ban giAy ho~c ban di~n tir d~ nghi kY hqp dang cung cAp dich VI) hoa don di~n tir kern theo cac tai lieu ha sa chUng rninh h~ thfing aap irng tieu chufut va deuro an cung elt1p djch VI) bOa don di~ tir dang thai kY va giri ban cam k~t vB viec k~t n6i va cung cAp dich VI) bOa don dien til d~n Tang ClC Thu~

b) Trong thai hm 10 ngay lam vi~c k tir ngay nh~ dugc viin ban dB nghi cua t6 chrc hOlt dQng trong linh VllC cong ngh~ thong tin T6ng ClC ThU(~ thlc hi~n xac nh~ cac tieu chufut cung cAp djch VI) bOa don dien til va co thong bao veuro viec chAp thun ho~c khong chAp thu~ wOng hqp khong chAp th~ neu ro Ii do

34

c) KS ill ngay T8ng Cl)C ThuS thong bao ve vi~c chllp nh~ de nghi k~t nAi Clla t8 chuc cung cAp dich Vl hoa don di~n tir thi thllC hi~n kSt nAi vai C8ng thong tin di~n tir clla T8ng Cl)C ThuS

d) Ch~ nhAt 10 ngay lam vi~c sau khi h~ thAng trao dbi thong tin Clla 16 chirc cung cAp dich Vl bOa don di~n tii k~t nAi thanh cong vai C8ng thong tin di~n tii Clla T8ng ClC Thue T8ng Cl)C ThuS cong b8 cong khai danh sach 16 chuc cung cAp dich Vl) bOa don di~n tir tren C3ng thong tin di~n tu Clla T8ng cvc Thue

e) TruOng hgp trong qua trinh cung cAp dich Vl t8 chuc cung cAp djch Vl bOa don di~n tir co thay d8i b8 sung thong tin lien quan dSn hamp sa dll cung cAp cho T8ng Cl)C ThuS trong thai ~ 10 ngay lam vi~c kS til ngay pMt sinh thay d8i t8 chirc cung cAp djch Vl bOa don di~n tir pMi trao d8i va thAng nhAt v6i T8ng ClC ThuS bing van ban

t) TruOng hgp t8 chuc cung cAp dich Vl hoa don di~n tir ~ ngimg kinh doanh dimg h~ th8ng de boo tri thi pMi thong bao bing van ban den T8ng ClC Thue tru6c 30 ngay kS ill ngay t~m ngimg kinh doanh dimg h~ th8ng dS bao tri dS T8ng ClC ThuS thong bao cong khai tren c6ng thong tin di~n tu clla Tdng ClC ThuS

3 T6ng cvc Thue duqc ngiing kSt n8i giiia C6ng thong tin di~n tir Clla T6ng cvc Thue va h~ th6ng trao d8i thong tin Clla t6 chuc cung cAp dich Vl bOa don di~n tir trong cac truOng hgp sau

- Khong dap iing cac tieu chusectn kY thu~t thea oong khai Clla T6ng cvc ThuS ho~c vi ph~ cac quy dinh clla phap lu~t ve giao dich di~n tiro

- Bi giai thS bi thu hampi gidy chiing ~ dang kY doanh nghi~p ho~ gidy phep thanh l~p hoijc giay phep khac lien quan dSn hOJt dQng Clla t6 chiic bi tuyen b6 pha san thea quy dinh Clla phap lu~t

T6ng ClC Thue co van ban giii cho t6 chuc cung cap dich Vl bOa don di~n tir vi phJm dugc biet va ngimg kSt n8i v6i h~ th8ng trao d6i thong tin Clla t6 chuc cung Csectp dich Vl bOa don di~n tii dang thm ding b6 cong khai tren C6ng thong tin di~n tir cua T6ng ClC thuS ve tA chirc cung cap dich Vl) bOa don di~n tir vi ph~ dll ngimg cung cdp dich Vl hoa don di~ tii

Nguai nQp thuS dang thllc hi~n giao dich v6i ca quan thu~ bing phuong thiic di~ tir qua t6 chuc cung dp dich Vl bOa don di~n tu neu tren thi dang kY giao dich qua t8 chirc cung cAp dich Vl hoa don di~n tu khac

4 T6 chuc da cung d p dich Vl hoa don di~ tir truac thm diSm Thong tu nay co hi~u lllc thi hanh dugc tiSp tlc cung cap dich Vl bOa don di~n tir thea quy dinh t~i Thong tu nay

35

DiSu 50 Quan hf gifra t6 chile cung csectp dich vI hoa dOn difn til VO nglfiri mua djch vI

Quan he gifra t6 chirc cung cAp dich V1 hoa dcrn dien tu vOO nglfCrl rnua dich V1 thIC hien theo quy diM qi Di6u 33 Nghi dinh sBI2018Npound)-CP ngaybullJ920 18 cua Chinh pM

DiSu 51 Quan hf giifa giifa tA chile cung eip dich vl bOa dOn difn til vOi cO quan thu~

Quan h~ gifra gifra t6 chirc cung cAp djch Vl hoa dcrn di~n ill vOO co quan thuS thVC hien theo quy dinh qi Di~u 34 Nghi djnh sB 2018Npound)-CP ngay 92018 coo Chinh pM

CblfOng V DIEU KHOAN THI HANH

Di~u 52 Hifu JIC thi hanh

1 Thong ill nay co hieu IIc thi hanh sau 45 ngay k8 ill ngay kY

2 Vi~c t6 chUc thIC hien bOa dcrn dien til hoa dcrn di~n til co rna cua CCi quan thll~ theo qlly djnh coo Nghi djnh nay thvc hien xong dBi vOO cac doanh nghi~p tamp chirc kinh tS t6 chirc khac hQ ca nhan kinh doanh cl$n nhdt Ia ngay 31 thang 10 nam 2020

3 Trong thCrl gian ill ngay Thong tu nay co hi~u hlc dSn ngiiy 31 thang 10 nam 2020 Thong tu s6 392014fIT-BTC ngay 31132014 coo Be) Hi chinh (duQc sua d6i b6 sung boo Thong tu sa 11920I4fIT-BTC ngay 25 thang 8 nam 2014 Thong tu sa 2620I5fIT-BTC ngay 27 thang 2 nam 2015 cua BQ Hi chinh) va Thong ill s6 372017fIT-BTC ngay 2742017 cua BQ Hi chinh vsectn co hieu lIc thi hmh

4 KS ill ngay 01 thang 10 nam 2020 Thong tu s6 3920I4fIT-BTC ngay 31132014 cua BQ Tiii chinh (duQc sua d6i b6 sun~ bOi Thong ill s6 11912014fIT-BTC ngay 25 thang 8 nam 2014 Thong tu so 262015fIT-BTC ngay 27 thang 2 nam 2015 cua BQ Hi chfnh ) va Thong tu sa 372017fITshyBTC ngay 271412017 cua BQ Hi chinh hSt hi~u lIc thi hanh

Diu 53 Xil ly chuySn ti~p

1 Doanh nghi~p t6 chirc kinh t~ dii thong bao philt hanh bOa dcrn di~n til khong co rna cua CCi quan thuS hoijc da dang kY ap dlllg hoa dcrn di~n tlr cO rna cua CCi quan thu~ truac ngay Thong tu nay co hieu lIc thi hanh thi duQC

36

tillp tvc su dll1lg hoa don dien tU dang su dll1lg k~ ill ngay Thong tu nay co hi~u IlJc thi hanh

2 Doanh nghiep t6 chuc kinh t hQ ca nhan kinh doanh dil thong bao pMt hanh hoa don ~t in hoa don l1J in ho~c dil mua hoa don cua cO quan thuS d~ su dlng truac ngay Nghi djnh nay co hieu IlJc thi hanh thi dugc ti~p tlC su dlng bOa don d~t in hoa don l1J in bOa don dil mua dBn het ngay 31 thang 10 nam 2020 va thlJC hi~n dic thu tIIc vi bOa don thea quy dinh tltli ciic Nghi djnh sa 51120101ND-CP ngay 14 thing 5 nam 2010 va sa 0420141NDshyCP ngay 17 thang 01 nam 2014 cua Chinh phU quy djnh vi bOa don ban hang bOa cung tmg dich Vl Thong tu sa 392014nT-BTC ngay 31132014 clla Bi Tai chinh (dugc sua d6i b6 sung bOi Thong tu sa 1192014nT-BTC ngay 25 thang 8 nam 2014 Thong tu sa 2612015nT-BTC ngay 27 thang 2 nam 2015 cua Bi Tai chinh) va Thong tu sa 3712017nT-BTC ngay 2742017 cua Bi Tai chfnh

TruOng thOi gian ill ngay 01 thang 11 nam 2018 d~n ngay 31 thang 10 nam 2020 truOng hgp cO quan thuB thong bao cO sa kinh doanh chuy~n d6i de ap dvng hoa don dien tU co rna neu cO sa kinh doanh chua dap tmg diBu kien vB hltl tfutg cong ngh~ thong tin rna tiBp tIIc su dll1lg bOa don thea cac hinh thuc neu tren thi cO s6 kinh doanh thlJC hien girl dfr lieu bOa don dSn cO quan thuB thea Man sa 03 ban h3nh kern thea Thong tu nay cimg vm thOi gian nip ta khai thuB gia tri gia tang CO quan thu xsecty dlJllg dfr lieu bOa don clla cac cO sa kinh doanh de oua vao cO sa dfr lieu bOa don va dang tili ren C6ng thong tin ai~n tu Clla T6ng ClC Thue phlc Vl vi~c tra cUu dfr li~u bOa don

3 Dai vai cO sa kinh doanh mm thanh l~p trong thOi gian ill ngay 01 thing 11 nam 2018 den ngay 31 thing 10 nam 2020 truOng hgp cO quan thuS thong bao cO sa kinh doanh thlJc hi~n ap dll1lg bOa don di~n tU thea quy dinh tltli Thong tu nay my thi CO sa kinh doanh thlJC hi~n thea huang dsectn cua cO quan thuS TruOng hgp chua oap tmg dieu ki~n vi hltl tdng cong ngh~ thon~ tin rna tiSp tIIc su dll1lg bOa don thea quy ainh tltli cac Nghj dinh so 51201OIND-CP ngay 14 thang 5 nam 2010 va sa 042014IND-CP ngay 17 thang 01 nam 2014 cua Chfnh phU quy dinh vB bOa don ban hang hoa cung tmg djch Vl ThOng tu s6 392014nT-BTC ngay 3132014 cua Bi Tai chinh (dugc sua d6i b6 sun~ bai Thong tu sa 11912014nT-BTC ngay 25 thang 8 nim 2014 ThOng tu so 26~0I5nT-BTC ngay 27 thang 2 nam 2015 eua B) Thl chinh) va Thong tu so 372017nT-BTC ngay 2742017 cua Bi Thl chfnh thi thlJC hien girl dfr lieu bOa don den cO quan thue theo Mdu s5 03 ban hanh kern thea Thong tu nay cung vai thai gian np ta khai thue gia tri gia tang

4 D6i vm t6 chlrc SIJ nghiep cong l~p (cO sa giao dlC c8ng l~p cO sa y is cong l~p) dft sir dll1lg Phieu thu tien thi tiep tIIc sir dll1lg Phi8u thu tien aa su

37

dlng va chuy~n d6i sang ap dlfig bOa dan di~n ill (hoijc Phi~u thu ti~n di~n tft) thea IQ trinh Clla BQ Hi chinh

Di~u 54 Trach nhi~m thi hanh

1 Uy ban nhan dan cae tinh thanh ph8 trvc thuQc Trung uang chi d~ cae C(J quan chftc nang t6 chfrc thgc hi~n dung thea quy dinh cua Chlnh phil va hUOug din cua BQ Tai chinh ph6i hgp vOi BQ Hi chlnh thgc hi~n tri~n khai vi~c kch n8i thong tin ill may tinh tiSn phfut mSm ban hang d~ quan If doanh thu ban Ie Clla cac hQ ca nhan kinh doanh

2 Ccr quan thuB cac cAp co trach nhi~m phd biBn huang din cac tamp chIc ca nhan thgc hi~n theo nQi dung Thong tu mly

3 Tamp chIc cli nhan thuQc d6i tugng diSu chinh cua Thong tu nay thgc hi~n thea huang din tli Thong tu mly

Trong qua trinh thgc hi~n nBu cO vuang m~c deuro nghi cac 16 chuc ca nhan phan linh kip thOi vB BQ Tai chinh d~ nghien ciru giili quy~t

NflinhQn KT BO TRUONG - Viln phong Trung uong va cae Ban Clla Bang THirTRUONG - VlIn phoog Qu8c hQi - Van phOng Chi tjch nu6c - VlIn phOng Tang Bf tim - Vi~n Ki~m sat nMn dan Wi cao - Viln phOng BCB phOng chang tham nhoog Trung ucrng - Too an nhan dan Wi cao

Lgt bull- Ki emlDanJHIllmroc -cae BQ 00quan ngang BQ Trio XuanHa 00 quan thuQc Chfnh phil

- Co quan Trung lUIlg cua cae doAn th~ - HQi dAng nhfut dan Uy ban nhfut dan

so-Titi ehlnh CIC Thu~ Kho b(lC nha nu6c cae tlnh thilnh ph6 1Tle thuQc Trung ucrng

- CfuIgbAo - CVe Ki~ 1m viln biln (BQ Tu pMp) - Website Chfnh phil - Website BQ Tal chfnh Website Tang e1le Thu~ - Cae dcrn vi thuQc BQ Titi ehfnh - Ltru VT TCT (VT CS)

38

- AMau SO 01 CQNG HOA xA HQI cHiT NGHiA VI~T NAM

Dic l~p - TV do - Hlnh phuc

TClKHAI Dang kYthay d6i thOng tin sir dyng bOa dOIl t1i~n tit

T th Aen Ilgump9P ue Mli so thue

I hNgum len ~ Era chir h len~

Dia chi thu di~n tic DItn thO~l1len h~ ~ ~ ~ ~

Theo Nghi dlnh s8 2018ND-CP ngaythingnam 2018 cua Chinh phii chung toiltoi thuQc d8i tugng sir dlng bOa dem di~n tt Chung toiltoi dang kYthay dBi thong tin dli dang kY vm co quan thuS vS vi~c sir dlng bOa dem di~n tic nhu sau

- Dang ky sir dlng hoa dem di~n tic tir ngay thing nam (d8i vm truang hgp dang kY mm)

- Ap dlUg bOa dem di~n til o Co rna clla CC1 quan thuS o Khong co rna Clla CC1 quan thuS - Dang kY giao dich qua o C8ng thong tin dien tic clla TAng ClC ThuS o TA chirc cung dp dich Vl vS bOa dem dien tt - LOili hoa dem st dlUg o Hoa dem GTGT o Hoa dem bin hang o Hoa dem khm tilo tic may tinh tiSn o Cac IOili hoa dcm khac

STT Ten to chuc C(Y quan So se-ri Th(ri hilD sir dllg chUng thgccfrpc6ng chUng thll s6 chUng thll s6 nh~ chfr kY s6 chfr

kY di~tir Tirngay Denngay

mnh thuc dllng kY (Them mampi gia h911 ngimg sir

dllg)

- sac usosu lUgDanh h chung th A bull d

- Cac thong tm tren de ngh thay dOl ke tir ngay (dOl vm tmang hgp thay dbi thong tin)

(Chi ghi nhimg nQi dung co thay dbi bb sung) Chiing toi cam kSt hoan toan chiu trach nhi~m tru6c phap lu~t vS tinh chinh

xac trung thlC Clla nQi dung neu tren va thlc hi~n thea dung quy dinh cua

39

philp lu~tI h shy ngay t ang nam

NGUm NQP THUE ho~c D41 DlEN Hcp pHAp CUA NGUm NQP

TRUE

ltChit IcY sci eM IcY aifn til- eua nguui n9P thutgt

40

Mliu s802

TEN Cd QUAN THUJ cAP TREN CQNG HoA xA HQI CHiJ NGHiA VIlT TEN CO QUAN THuE RA NAM

THONGBAO Dqc lp - T1 do - H~nh phuc

L~ ~s6JIB- ngay Htnung nam

THONGBAo V~ vi~c chftp nhinlkhOng chAp nhin sir dyng bOa flO1l fli~n til

Kinh glii (HQ ten ngucri nlp thuB )

(Mli s6 thuB cua NNT)

Sau khi xem xet tu khai dang kYthay d6i thong tin su dmg bOa dml di~ tU ngay 1 120

Co quan thuB thong boo (ch~p nh~ong ch~p nh(ln) d~ nghi su dlng hoa dml di~ ill cua dml vi

(Trong truang hgp ch~p nh(ln cho phep ngucri n9P thu~ su dlllg bOa dml di~n ill thi ghi) Tii khOM dli dUQc gUi den hlp thu di~n tU cUa ngum nQP thu~di~n tho~ li~n h~ d8 nghi ngum nlp thua thllC hi~n khai bao dic thong tin lien quan thea nQi dung huampng dan cUa co quan thue 4ii thu di~n tu nay

(Trong truOng hgp khong ch~p nh(ln cho pbep doanh nghi~p su dlng hoa dml di~n tU thi ghi) Co quan thu~ khong ch~p nh(ln ngum nlp thu~ su dlng hoa dml di~n ill Ly do (Ly do khong ch~p nh(ln)

(Trong truang hgp uy tMc qua t6 chlrc cung cAp dich Vl h6a dml di~n tU thi co quan thue thong bao ngum nlp thu~ dang kY giao dich sir dlng bOa dml di~n ill min phi qua t6 chlrc cung cAp dich Vl h6a dml di~n tu (Ten dia chi dang kY)

Co quan thu~ thong bao d~ ngum nQp thue biet thlC hi~nl

THU TRUONG CO QUAN TIIUt RATHONGBAO

(Chit kji s6 eua Thzi truirng ea quan thuij

41

M s-au so 03

CQNG HoA xA HQI CHU NGHiA vqT NAM Dlc lp - Til do - Hmh phuc

TCJKHAI DU LItU HoA DON cHirNG TU lIANG HOA DICH VV BAN RA

[01] Ky tinh thu~ thang nam hotic quy nam [02] Ten nguro nQp

bulliliue 5

[03] Mil s6 thu~ I--L-I---I------------------------l---- [04] Ten ~i Iy thuS (nau

co) ~

[05] Mas6thu~ 1 1 1 1 1 1 1 J ) f)an Vl tIen Qng Vlt Nam

Hoa (fan chwl fir ban ra Mllsa

Doanh Ten thn~

thn Thn~

STT Sahoa Ngay tMng nlm nguiri chlfll c6 nguiri GTGT

dan lip h6a dan mna thn~ mna GTGT

(1) (2) (3) (4) (5) (6) (7)

1 Hang hoa dich Vl khong chiu thu~ gia trj gia tang (GTGT)

Tong _--- shy

2 Hang hoa dich Vl chiu thu~ sudt thu~ GTGT 0

Tang

3 Hang hoa dich Vl chiu thu~ sufit thu~ GTGT 5

Tang

4 Hang Ma djch Vl chiu thu~ suAt thu~ GTGT 10

Tang

bullbull Tong doanh thu hang hoa dch VlJ ban ra chlU thne GTGT ()

Ghi chii

(8)

TAng s6 thu8 GTGT cua bang bOa dich VlJ ban ra ()

T6i cam doan sa li~n khai tren Iii dung vii chin tTltch nhi~m truOc phap Init v nhihlg sa Ji~u da khail

42

h ~ ngay t ang nam NGUm NQP THUE hoyenc

DI D1yenN HQP pllAp eVA NGUm NQP THUE ltChfi kf s6 cM kf di~n tit cUa nguVi n9P thuigt

Ghichu () TAng doanh tllU hang bOa dich VI ban ra chiu thuS GTGT hi tbng cQng sA Ji~u Ii cQt 6 Clla dong tAng Clla cac chi tieu 234 () T6ng sf thu~ GTGT Clla h8ng bOa dich VI ban m Iii tAng cQng sA Ii~u ~i cQt 7 cua dong tAng Clla cae chi tieu 2 3 4

43

lit AMau SO 04

CQNG HoA xA HQI cHir NGIDA VI~T NAM DQc Ip - TV do - Hlnh phiic

THONG BAo HiJyGW TRiNH H6A DON DI~N Tir

Kinh giri (Co quan thuS)

to I A h ATen nguut nQP t ue w bullbullbull ~ bullbullbullbull

- bull th AMa so ue

NguOi n9P thuS thong baa vS viec huygiai trinh h6a dan dien til do sai

s6tnhu sau

bull STT bull Mauso Ky hi~u So bOa Ngay LOli ap lIiiygiai Lydo bOa d011middot d011 di~n IfP bOa dyng bOa trlnh difD til til dan dan di~n tir

difn tir 1 2 3 4 5 6 7 8

h ~ ngay t ang nam NGUOl NQP TlIUE hoijc

D~ DI~N HQP pHAp CllA NGUOl NQP TIIUE

(Chi kj s6 chf1 kj ilicentn til cUa ngum np thui)

44

- FMiu so 05

TEN CO QUAN TIIUE cAP 1REN CONG HOA xA HOI CHU NGHiA vrtT NAM TEN co QUAN TIIUt RA D9C lip - TIf do - H~nh phiic

THONGBAO h shy ngay 1 ang nam

S3nB-

THONG BAo vE BOA DON DI~N T[J cAN RA soAT

Ten ngum nQP thuS ~

Mii so J

thuS u bullbullbullbullbullbullbullbullbullbull u

Diachi lien h~ ~

CO quan thn~ thOng bao bOa am ai~n tif ciia am vi din rit soat nhu- san

SIT MAusS Kyhiru So bOa Ngay IfP Lo~i lip Lydo bOa don dondirn h6adon dlng hOa chra di~n ttl tfr di~n tfr dem dien til soat

1 2 3 4 5 6 7

Trong thm gian 02 ngay k~ til ngay nh~ dUIlC thong bao cua C(1 quan thUl~ dan vi thlC hi~n thong bao v6i C(1 quan thu~

THU TRUONG CO QUAN THIJE RATBONGBAO

(Chii IcY 86 c1ia Thu trmJng ca quan thuJ)

45

x JMau so 06

CQNG HOA xA HQI CHU NGHiA VI~T NAM D9C I~p - TV do - H~nh phuc

HE NGHI cAP HOA DON DItN ~UCO MA CVA CO QUAN TIIUE (Theo tUng Ian pMt sinh)

Kinh gm~ ~ I TO cHirc CA NIlAN HE NGHI CAP LE HOA DON 1 Ten tA chfrc eli nhan 2 Dia chi lien he

Dmiddot hdegth d A

bullla c I U I~n ill bull D A Ath I A hl~n O~l len f(

3 sA Quyh dinh thanh I~p tA ehuc(nSu co) rof C I ~p ngay CJ quan cap 4 Mll sA thuS (nSu co) 5 Ten nguoo nh~ bOa dCJn (TruOng hqp 1ft ca nhan thi ten nguoo nh~ bOa dcrn 1ft eli nhan d~ nghj cAp hoa dCJn) 6 sA CMND nguoo di nh~ boa dCJn

J bull Ngay cap Not cap

II DOANH TJIU pHAT SINH TU HO~T DQNG BAN lIANG HOA CUNG UNG DICH VV

- Ten bang boa dich VIl T A b h A b- en ngum mua ang oa ute VIl

ang h d b - Dmiddotla c bI ngum mua h oa IC VIl ~ J th ~ h h d hbull Ma so ue ngum mua ang oa IC VIl J bull

- So ngiiy hqp dong mua ban hang boa djch VIl(neu c6) - Doanh thu phat sinh ~ wbullbullbull ~ ~

Chung tai xin cam k~t

- Cae ke khai tren Iii hoan toan dUng Sl ~t nSu khai sai ho~e khong dAy dii thi co quan thuS co quyen tit cbampi cAp hoa dCJn

- Quan Iy hoa dCJn do CCJ quan ThuS pMt hanh dUng quy diM cua Nha nucc NSu vi phlIIl chUng wi xin hoan toan cbiu tnich nhi~ trucc pbap Iu~t

h W ngayt angnam NGUffi NQP THuE hotic

D~ DItN RltP PHAP CVA NGUffi NQP TRUE

(eM kY 86 eM kY ai(jn tll- ella ngur)i n)p thui)

46

- ~Miiuso07

TEN co QUAN ~ cAP TREN CONG HoA xA HOI cHiJ NGHlA VI~T NAM TEN co qUAN ~HuE RA Dlc lip - Til do - Hlnh phUc

THONGBAO 1~ v ngay triUng nam

86JfB-

THONGBAo v~ vi~c heurot thOi gian sil dllng bOa don diin til co rna ciia cO quan thu~ qua cang thOng tin diin til Tang CIlC Thu~qua iiy thac ta chilc cung

dp djch vl bOa don diin til khong thulc truimg hIP sil dllng bOa don diin til khong co rna ciia cO quan thu~

Kinh gill (HQ ten ngucri nQP thu)

(Ma s6 thull )

Sau khi til soat diSu ki~n thllc hi~n Co quan thu thong bao ngum nQP thu kB tir ngay thang nfun2Ol (ht thm gian sir dlI1g bOa don di~ tir co rna cua co quan thu qua c6ng thOng tin dien tir coo TAng C1C Thuampqua uy thac t6 chlrc cung dp djch Vll bOa don di~n tir khong thuQc tnrang hQ1l Sl1 d1ng hoa don di~ t11 khong co rna cua co quan thu~) DS nghi ngum nQP thu sl1 dvng bOa don di~n t11 co rna cua co quan thu~ thong qua t6 chlrc cung csectp djch Vll hoa don di~n tiro

Co quan thuB thong bao d ngum nQP thu biSt thIC hi~nl

THiJ TRUONG CO QUAN TRUE RATHONGBAO

(Chii leY sa eua Thu truimg elY quan thui)

47

cac co quan t6 chirc co lien quan d~n vi~c quan Iy sir dillg bOa don di~n tir quyn nghia Vl va trach nhi~m cua co quan t6 chirc ca nhan trong vi~c quan Iy sir dillg bOa don di~n tu

Di~u 2 D8i ttrqug ap dyog

1 T6 chirc doanh nghi~p ca nhan ban hang bOa cung clip dich Vl bao g3m

a) Doanh nghi~p dUQc thanh I~p va hOltlt dQng theo quy dinh cua Lu~t Doanh nghi~ Lu~t cac t6 chuc tin dillg Lu~t Kinh doanh bao hi8m L~t ChUng khoan Lu~t du khi va cac van ban quy phtm phap Iu~t khac dum cac hinh thuc Cong ty c6 phk cong ty trach nhi~m hfru htn cong ty hgp danh doanh nghi~p tu nhan

b) Don vi s nghi~p ding I~p co ban hang bOa cung clip dich Vl

c) T6 chirc duQc thanh I~p va hott dQng theo L~ hgp tac xli

d) T6 chirc khac

d) HQ ca nhan kinh doanh

2 T6 chirc ca nhan mua hang bOa djch Vl

3 T6 chirc cung dp dich Vl bOa don di~n tir

4 Ca quan qulin Iy thu6 cac clip va cac 16 chuc ca nhan co lien quan d~n vi~c quan If su dillg bOa don

Diu 3 Giiii tbleb fir ngu-

WmggmlQfgliYmjll~rwrflJ1gyenI~liIDI1m[1iqpl~i~YlmlYJJ~IDI

3

bull bull













4











5




6








[~dUllC khOi ~o ttl

7












8














9






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

bull bull













4











5




6








[~dUllC khOi ~o ttl

7












8














9






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47











5




6








[~dUllC khOi ~o ttl

7












8














9






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47




6








[~dUllC khOi ~o ttl

7












8














9






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47








[~dUllC khOi ~o ttl

7












8














9






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47












8














9






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47














9






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47






10






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47






11









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47









12




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47




J








13

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

2 cAp rna hOa dun














14









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47









15


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47


eUA eOQUAN THUE



16









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47









17









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47









18


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47


19


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47


tbu~ oa lp




BOA DON D~N ill

20


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47


21

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

22




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47




23






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47






24

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

25






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47






26


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47


A ~ yeu eau sau















27














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47














28












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47












29

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

I I I I














30









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47









~kiem









31





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47





~ Thue ciip










32


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47


















33







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47







-v~ hllnb h~ thbng









34











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47











35













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47













36






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47






37












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47












38













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47













dllg)





39



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47



TRUE


40

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

Mliu s802















41

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

M s-au so 03




bulliliue 5


co) ~



Doanh Ten thn~

thn Thn~



(1) (2) (3) (4) (5) (6) (7)


Tong _--- shy


Tang


Tang


Tang


Ghi chii

(8)



42




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47




43

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

lit AMau SO 04





- bull th AMa so ue


s6tnhu sau


difn tir 1 2 3 4 5 6 7 8




44

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

- FMiu so 05



S3nB-


Ten ngum nQP thuS ~

Mii so J


Diachi lien h~ ~



1 2 3 4 5 6 7




45

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

x JMau so 06




Dmiddot hdegth d A














46

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

- ~Miiuso07



86JfB-




(Ma s6 thull )





47

s5 · thang 07 nam 2017 eua chinh phil quy ilfnh ehu-e nang, nhi?m v{i, quyjn hr;m va ea cju t6...

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