TONG CUC THUEcUC THUE TP. no cni MrNH

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CQNG HOA XA HgI CHU NGHIA VIET NAMDOc l4p - TU do - Hanh phric

Thdnh phii ni Cni Uinh, ngdy'r{ thdngafndm 2012

QUYET EII\IHban hhnh tiri liQu khi ki6m tra, thanh tra thu6

CUC TRUONG CUC THUE

, Didu 7, Dii:u 79 vitEi0u 86 LuAt Qu6n ly thud ngiry 2911112006;

drnh s6 108/QD-BTC.ngdy 14 thdngOl nim 2010 qu5z dinh chric4'xo/'-tu]JJ

ndng, nhiQm lu,Thu6;

quyAn hpn vd co c6u t6 chric cria Cuc Thu6 trgc thuQc T6ng cpc

, €o{e.,? thrr6,G6p phAn thuc hiQn chi ctch thri t.uc hdnh chinh thut5 trong thanh tra, kiOm tra

rcS' A;6'a6 ''

rn*o dO nghi cria 6ng Trucrng Phdng Ph6p che,l,t^' e& a. 6'b .#' QUYEr E[NH:

g'bgb ; " Eidu 1. Ban hdnh Tdi liQu c6 t€n "Nhfrng di0u cAn bi€t khi dugc ki€m tra thu6"-L/- ;'.-' J A6 ngudi nQp thu6 dugc th6ng tin mQt cSch dAy dri vA quydn, nghia vs vd mdt vii c6ch6">q'dd thric xri sU khi dugc co quan thu6 kiem tra, thanh tra thu6.

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/v./A7 ?ifr 2. CTcfy*g dodn ki6m tra, thanh tra thu6 thuQc Cuc thuti; crlc Tru&ng'/ doan kitim tra thu6 thuQc chc Chi cgc Thu6 qufln, huyQn c6 tr5ch nhiQm giao Tdi liOrlndy cho ngudi nQp thut5 khi c6ng UO quySt dinh ki0m tra, thanh tra thu6.

Eidu 3. Tht tru&ng cdc cilp hy Quy6t dinh ki6m tra, Quy6t dinh thanh tra;Trucrng dodn ki6m tra, thanh tra thu5, ngodl cilc trdch nhiQm t6n trgng quyAn ctanguli nQp thuti dugc ghi o LuQt QuAn ly thu6, c6 tr6ch nhipm thuc hiQn i6c nQi dung1i6n quan dugc ghi 6 muc III cira Tdi liQu ndy.

Didu 4. Quy6t dlnh ndy dugc thgc hiQn tC tu ngdy ky.

C6c Thri truo1g dcrn vi chiu trrlch nhiQm chuAn bi c6c diiiu kiOn de triOn khai thuchiQn nQi dung Quy6t dfnh ndy.

Phdng Tuy€n truyAn - Hp trq ngudi nQp thu6 thdng tin vd ddng titi Q."V6t qnftndy tr6n Webside cria Clrc thuti tp. }IO Ctri Minh d0 nguoi n6p thud duoc bi6t..l. {Noi nhQn:- Nhu tr6n;- Tdng cuc Thu6 (dC bic);: -CAc?h6

Ctrc truonEclc-trltln fnail;"--- CAc Chi cFc, c6:c Phdng thu6c Cuc;- Luu HC-LT.

l+v4ten Dinh Tin

cVC THUE THANH pno no cni MnrlH

NHTING DIEU CAN BIETTROl\G

THANH TRA, KIEM TRA THUE

"Chung t6i co tnd Oilng hdnh ngay cd nhbng kltibqn nghi la khdng th6"

I. Quydn cria ngudd nQp thuti

I- Qqtin chung cia ngwdi nQp thui

a) Duqc huong ddnthsc hi6n viOc n$p thuti; q,,-g .Agthdng trn, tai 1i6u d6 thuc hiQn nghia vp, quytn lqi v6thu6.

p) VCu cAu,co quan thud gidi thich vd vidc tinh thuti,

dn dinh thu6.

c) Dugc git bi mdt th6ng trn theo quy dinh cua ph6p

luAt

d) Huong cdc uu ddi v6 thuli, noan thu6 theo quy dlnhcira phip lu6t vO thu6.

e) Kj hqp d6ng voi t6 chuc kinh doanh dich vq lamthu tuc vd thu6.

f) Duoc b6r thucrng thiQt hai do co quan thuti, c6ng

chuc thud gAy ra theo quy dinh cua phdp 1u0t

g) Y€u "Au

co quan gudn $ thu6 x6c nhan vr0c thuchign nghia w nQp thu€ cua minh.

h) Khi6u nai, khoi ki6n quy6t d6h hanh chinir, hanh vihanh chinh 1i6n quan d€n qu-ydn va loi ich hq'p phipcuaminh.

i) Duqc t6 c6o c6c hdmh vi vi pham phrip lu0t cia c6ngchuc thui5 vi t6 chuc, ci nhin kh6c.

2- Ouyilt cfiu ngvdi ndp thud trong thanh *a, ki6mtrs thu€

Ngorii c6c quydn chung n€u tr€n, trong thanh tra, ki6mtra thuti, nguoi n$p thu6 con c6 mdt s6 quy6n duocquy dinh cuthd nhu sau:

a) Tu chdi vi6c ki€m tra, thanh tra khi kh6ng c6 quy6t

drnh kr6m tra, thanh tra thu(5.

b) Tu ch6i crurg c6p th6ng tin, tai 1i0u kir6ng 1i6n quan

dtln nQi dung kiiim tra, thanh tra thu6; th6ng tin, tiri1i0u thu6c bi mdt nhd nusc, trir truong ho. p ph6p lu0tco quy dinh kh6c.

c) Gidi trinh v€ nhfrng ,ran eC co li6n quan d6n nqidung kiiim tra, thanh tra thu6.

d) Nhan vdn bdn t<i5t tuan ki€m tra tLrue, *rantr tra thu6

"rru "o quan,thu6; ydu cAu gidi thich noi dung k6t luan

kitim tra thue, tfrantt tra thut5; bao 1uu f ki€n trong bi0nban ki6m tra thu6, thanh tra thu6

II. f{ghia vg cfla ngrrdi nQp thu€

1- Nghia vqt chung crta ngtdi n$p thud

a) DIng hf thu6, su dring md sd thu6 *reo quy dlnh cuaph6p ludt.

b) $ho thu6 chinh x6c, trung thuc dAy dri vd nQp h6 so

thu6 dung thoi han; chiu trich nhiem truoc ph6p ludt v6tinh chinh x6c, tnrng thuc, dAy du cua h6 so thu6.

c) N$p tirSn thud dAy du, dung thoi han, dirng dia didm.

d) Chep hanh chd d0 k6 toan, th6ng kd vd quin lf, su dungh6a dcrn chung tu theo quy dinh cira phdp ludt.

e) Ghi chep chinh x6c, lrung thuc, dAy du nhirng hoat d$ngphrit sinh nghia vu th;r6, ffieu tn thu6 vd giao dich phai kE

khai thdng tin vd thu6.

fl.Lep vd giao h6a don, chimg tu cho nguoi mua theo dirngs6 luqng, chimg loar, gi6 tri thuc thanh toan khi ban himgh6a, cr.ng cAp dlch vr1 theo quy dinh cua ph6p 1udt.

g) Cung cAp chinh x6c, dAy dlr, kip thbi thdng tin" tiri 1i6u

iien q,r* dln vi6c x6c dinh nghia vu thuii, s6 hrdu vd n6idung giao dich cua td'i khodn mo tar ngdn hang 4o*gmai, t6 chuc tin dung kh6c, grdi thich vi€c tinh thu6, kharthud, n$p thuil theo ydu cAu cua co quan dru6.

n) lnAp hanh qrryet,dpla th6ng b6o, y€u ciu cua co quan

thu€, cdng chuc thu€ theo quy d$h cua phSp lu6t.

i) Chiu tr6ch ntuOm thuc hi€n nghia nu thu6 theo quy dinhcua ph6p lu{t trong irubng hqp n$ro'i dai di6n theo phipludt hodc dai di€n theo uy quy6n thay mdt nguoi nqp thu6thuc hiQn thu tsc

"*C ttruii sai quy dinh.

2- Ittghig v4t crta ngwdi nQp thud tuong thanh tra, ki6mtra thu?

Ngodi c6c nghia vu chung ndu ff6n, trong thanh tr4 ki6mtr; thuat, nguoi nQp thu6 con co m6t s6 nghia vu dugc quy

dinh cu th€ nhu sau:

a) ChAp haxh quy6t dlnh ki6m fa, thanh tra thu6.

b) Cirng cdp krp,thdi, dAy du, chinh xAc cic th6ng tin, tai1i6u 1i6n quan dOn n$i dung ladm b.-a, thanh tra theo y€ucAu cua aoan t<i6m tra, thanh tra thu6, cira nguoi.a quy6t

dtnh thanh tra thu6; chiu trdch nhi€m truoc ph6p 1u6t v6tinh chintr xic, trung thuc cua th6ng trn, tii 1i0u dd cung

cap. I

c) Ky br€n ban tcr6m tra. thanh tra thurl trong thiri han nirnngdy 1dm vi6c, ki! tu ngdy k6t thuc kr6m tra, thanh tra;

d) Chap hinh ydu cAu, k6t ludn thanir tr4 quy6t dinh xu lik6t qua ki€m tra, thanh tra thu€ cua trucrng doin thanh trathu6,

"o quan thud vA co quan nhd nuoc c6 thAm quyAn.

tt l

( Trich LuQt Quan ly thu€)

ilI. M6t sii eiAu cf,n biiit

Chdn ttzdnh muiin bqn hAy lfing nghe m$t s6 diiu sau ddy wd chting tdi mu6n n6i voi ban khi ban dxoc lci€m tra, rhanh tra thud:

1- KC tu liic ban nhdn duqc quy€t dinh ki€m tra" thanhtra d6n trudc khi quyilt dtnh duqc c6ng b6, n6u gap phditro ngar ndo. d6, ban hdy co mdJ vdn brin dC nghi lui 1ai

thoi gian ti6n hanh . Vdi li do chinh dang vd thuy€t, .i J ,.1phuc, chdc ring d6 nghr cira ban sd dugc xem xet m$t

ciich c6 tr6ch nhiQm va tlu$n chi tu phia co quan thu6

2- Cho d6n mroc khi quyr5t dinh kr€m tra, thanh tra dusc^ ,a, x

c6ng b6, ban vrin con co hOi de xem xdt lai viQc kO khaicria minh. N6u co mdt khodn thuii nio chua dugc khar,hodc dd khar nhrmg cdn chua dey du, ban hdy nhanhch6ng diAu chinh lai d€ c6 ttr6 tranh duqc m$t sd khoet

,a J ,phqt md chdc rdng ban kh6ng mong mudn.

3- Trong qu6 {inh chAp hanh quy€t dlnh kidm tra thanhtra, 1u6n nhd rlng ban chi c6 tr6ch nhiQm, nghia vu tronggi6i han dfl duqc xic dinh trong quy6t dinh OOi lar,nguoi ki6m tra, thanh tra thud cfrng chi c6 quydn han dOiv6i ban trong phqm vi md ban c6 nghia v.u.

4- Khi tit5p nhSn br6n ban kr6m tra" thanh tra ttrui5, aucon o dang du thio, hdy hidu rnng, dAy ld tii 1i0u h€t sucquan tronq, 1i6n quan d€n chinh ban. VQy n€n, di6u dAu

tidn ban can lam ld: nhin v€ phia duoi cua tirng trang vd':phan duoi cria trang cudi cung. Vi tri d6 cdn c6 cht lqfcua truong doan ki6m tr4 thanh tra.

5- Ke tu khi ti€p nh6n bi€n ban h-r doan ki6m fta, thanhtr4 drmg qudn rdng, ban chi c6 khoang thoi gian han chd(5 ng.ay) d6 tim,hidu nhiing di€m mdr b4n mu6n dugc \nmrd, d0 giii quy€t nhtng di6m,md ban cdn chua th0,ddng

f (bAt d6ng), dEc bi€t trong vin dd 6p dung LuAt. D6i vdic6c tar 1i0u c6 gi6 fi chimg cu, ban cflng c6n dac bi6tquan tAm. DAy ld khoing thoi gian quan trong nhdt mdban cdn biiit c6ch t6n dung dd grii quy6t,rdn d6 md bancho ld bAt aOng tnrdc kfu su dung quy€n bio luu j' kr6n.

6- Niiu thAy cen thi6t Uan c6 th6 d€ nghi vdi doirn kidmtra, thanh tra c6 mOt bu6i ldm vi0c d6 ban c6 thd hidu ronhimg j kien cua hq dd duqc glu trong bi6n bd.n vir c6 cohO1 dC bar trinh biry nhimg ! ki6n ri€ng cua minh. N€uvi $ do nio do md c6ch tr6n khdng th€, ban cO tfrO gui ikr6n cua ban tdi dodn krdm tra, thanh tra th6ng qua vinban

7- MOt khoring thoi gian han dbh kh6ng cho ph6p banthuc hr€n duoc nhr€u lua chqq Hdy nhin vdio phan cudicua tar li€u thdng trn ndy, ban s€ c6 s6 diQn tho4r mongm,t6r,, DAy le m$t co hdi kh6ng the t6t hon ddnir choban.

8- Khi c6c co h6i duoc cho id dd qua, ihi di6u cu6i cirngban cAn lnm le tnC nign dey du ! ki6n cua minh (thuc

i .,hrdn quy€n bio luu ) trudc klq ky vdro bi6n ban. V6i ikr€n ndy, kh6ng ai co thd cho rdng, viQc ban ky vao bi€nbrin co nghia ring ban dd d6ng 1i (chAp nhdn) f ki6n mAdoan ki6m tra, thanh tra dd dua ra trong bi6n ban. Hdytrr rnng, truoc khr ban hanh quyrlt dinh hanh chinh d6 xirlf kdt qua ki6m tra, thanh tra, f ki€n b6o luu cua ban sd

dugc xem xet vd can nh6c mOt c6ch htlt suc "an

man UOi

nguoi c6 tr6ch nhi€m.

9- ptd" du vdy, kh6ng phd.Li hic ndo mOt quyet aion namn

chinh duoc ban hanh tu co quan thu6 c6 thdm quy€n d€ulAm ban hai long. Khi o vdo tinh trang nhu v{y, ban h6ynghi t6i con duong d6 tr6p tpc khii5u nar hoic khdi ki6nnhlm bao vQ quy€n vi lqr ich hqp phap cua minh.

10- Khi6u nai tdi co quan ban hanh q.ryi5t Ai* ld m6t-,Ltrong nhftrg quy0n cua ban nhrrng ban cfing c6 thd kh&i

kiQn truc ti€p 16n Tod an hanh chinh md khdng can phiithdng qua thu tuc khr6u nar. Khoin 1".DiAu 103 cua Lu&tT6 tung hanh chinh danh cho ban quydnndy.

11- Ndu ban mu6n tham khio mdt v ki€n ndo do. thi coquan thu6 (Phong Phdp chii Cuc ffru€ thanh phd H6 ChiMffi; b0phdn c6 chuc ndng Luit) sd coi md vor ban vAmoi v0n d€ md bqn quan tem.

12- Ve dAy ld sO di0t ihoai li€n lac md ban ndn Uiiit t<tri

ban dusc Cuc thu6 thanh phd Hd Chi Minh kiAm ka,thanh tra:

a) Sd drQn thoai cua riguoi ky ban hdnh qrq'Ct dlth Ll€mtra,Thanh tra thu€:

- Nguy6n Tro.ng Hanh - P Cuc trucrng: 0839303127

- TrAn Dinh Cu - P.Cuc truong: O83g3O42Oz

- L6 Xudn Dusng - P Cuc truong: 0839305025

- TrAn Ngoc TAm - P.Cuc truong: 0839303222

- Le Thi Thu Hucng - P.Cuc truong: 0839301485

- Le Thi Tem - P.Cuc truong: 0839300373

b) SO Aen thoai cua Phong Phap ch6 Cuc Thut5,thanhphd Hd Chi Minh (chi su dung truoc khi ban quy€t dlnhkhoi kiQn): 0839300892

ao6t

Cuc Thu6 thdnh phO Hd Chi MinhPhone: 0839305373 - 0839303991Website : www.hcmtax. gov.ur