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Quy?t ?nh s? 41/2018/Q-TTg ng?y 25 th?ng 9 nm 2018 c?a Th? t??ng Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a T?ng c?c Thu? thu?c B? T?i ch?nh;Cn c? Quy?t ?nh s? 15/2021/Q-TTg ng?y 30 th?ng 3 nm 2021 c?a Th? t??ng Ch?nh ph? s?a ?i, b? sung kho?n 1 i?u 3 quy?t ?nh s? 41/2018/Q-TTg ng?y 25 th?ng 9 nm 2018 c?a th? t??ng ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a T?ng c?c Thu? thu?c B? T?i ch?nh;Cn c? Quy?t ?nh s? 1965/Q-BTC ng?y 08 th?ng 10 nm 2021 c?a B? tr??ng B? T?i ch?nh quy ?nh nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a c?c V?, Vn ph?ng thu?c T?ng c?c Thu?;Cn c? Quy?t ?nh s? 2158/Q-BTC ng?y 15 th?ng 11 nm 2018 c?a B? tr??ng B? T?i ch?nh quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a C?c C?ng ngh? th?ng tin tr?c thu?c T?ng c?c Thu?;Cn c? Quy?t ?nh s? 1836/Q-BTC ng?y 08 th?ng 10 nm 2018 c?a B? tr??ng B? T?i ch?nh quy ?nh nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a C?c Thu? tr?c thu?c T?ng c?c Thu?;Cn c? Quy?t ?nh s? 211/Q-TCT ng?y 12 th?ng 3 nm 2019 c?a T?ng c?c tr??ng T?ng c?c Thu? v? vi?c quy ?nh ch?c nng, nhi?m v?, quy?n h?n c?a c?c Ph?ng v? Vn ph?ng thu?c C?c Thu?;Cn c? Quy?t ?nh s? 110/Q-BTC ng?y 14 th?ng 01 nm 2019 c?a B? tr??ng B? T?i ch?nh quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a Chi c?c Thu? qu?n, huy?n, th? x?, th?nh ph? v? Chi c?c Thu? khu v?c tr?c thu?c C?c Thu? t?nh, th?nh ph?;Cn c? Quy?t ?nh s? 812/Q-BTC ng?y 14 th?ng 4 nm 2021 c?a B? tr??ng B? T?i ch?nh v? vi?c s?a ?i, b? sung m?t s? i?u c?a quy?t ?nh s? 110/Q-BTC ng?y 14 th?ng 01 nm 2019 c?a B? tr??ng B? T?i ch?nh quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a Chi c?c Thu? qu?n, huy?n, th? x?, th?nh ph? v? Chi c?c Thu? khu v?c tr?c thu?c c?c thu? t?nh, th?nh ph?;Cn c? Quy?t ?nh s? 245/Q-TCT ng?y 25 th?ng 3 nm 2019 c?a T?ng c?c tr??ng T?ng c?c Thu? v? vi?c quy ?nh ch?c nng, nhi?m v? c?a c?c ?i thu?c Chi c?c Thu?;Theo ? ngh? c?a V? tr??ng V? Qu?n l? thu? Doanh nghi?p nh? v? v?a v? h? kinh doanh, c? nh?n.QUY?T ?NH:i?u 1. Ban h?nh k?m theo Quy?t ?nh n?y Quy tr?nh qu?n l? h?a ?n i?n t? c? m? c?a c? quan thu? kh?i t?o t? m?y t?nh ti?n.i?u 2. Quy?t ?nh n?y c? hi?u l?c k? t? ng?y k? v? ?p d?ng ?i v?i c?c c? quan thu? khi tri?n khai h?a ?n i?n t? c? m? c?a c? quan thu? kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? theo quy ?nh t?i Lu?t Qu?n l? thu?, Ngh? ?nh s? 123/2020/N-CP, Ngh? ?nh s? 41/2022/N-CP v? Th?ng t? s? 78/2021/TT-BTC.i?u 3. Th? tr??ng c?c V?, ?n v? thu?c T?ng c?c Thu?; C?c tr??ng C?c Thu? t?nh, th?nh ph? tr?c thu?c Trung ??ng; Chi c?c tr??ng Chi c?c Thu? qu?n, huy?n, th? x?, th?nh ph? v? Chi c?c Thu? khu v?c tr?c thu?c C?c Thu? t?nh, th?nh ph? ch?u tr?ch nhi?m thi h?nh Quy?t ?nh n?y./.? N?i nh?n: - Nh? i?u 3; - L?nh ?o B? T?i ch?nh (? b?o c?o); - L?nh ?o T?ng c?c Thu?; - L?u: VT, DNNCN (2b).T?NG C?C TR??NG Cao Anh Tu?n?QUY TR?NHQU?N L? H?A ?N I?N T? C? M? C?A C? QUAN THU? KH?I T?O T? M?Y T?NH TI?N (K?m theo Quy?t ?nh s? 1391/Q-TCT ng?y 23 th?ng 8 nm 2022 c?a T?ng c?c Thu?)Ch??ng IQUY ?NH CHUNGi?u 1. M?c ?ch1. Quy ?nh n?i dung c?c b??c c?ng vi?c, tr?ch nhi?m c?a c?ng ch?c thu? v? qu?n l? v? s? d?ng th?ng tin h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? t?i c? quan thu? c?c c?p nh?m ?m b?o th?c hi?n ?ng quy ?nh c?a ph?p lu?t v? h?a ?n i?n t?.2. ?p d?ng c?ng ngh? theo h??ng chuy?n ?i s?, s? d?ng c? s? d? li?u qu?n l? t?p trung c?a ng?nh thu?, th?c hi?n c?c b??c trong quy tr?nh qu?n l? theo h?nh th?c i?n t?, t? ?ng ? gi?m thi?u t?i a c?c b??c c?ng vi?c tr?c ti?p c?a c?ng ch?c thu?. T? ?, thay ?i m? h?nh qu?n l? h?a ?n th? c?ng sang m? h?nh qu?n l? h?a ?n theo h??ng hi?n ?i, hi?u qu?, minh b?ch.3. ?ng d?ng c?ng ngh? th?ng tin ? h? tr? c? quan thu? c?c c?p x?y d?ng c? s? d? li?u, khai th?c v? qu?n l? th?ng tin h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n theo quy ?nh c?a ph?p lu?t.i?u 2. Ph?m vi i?u ch?nh1. Quy tr?nh n?y quy ?nh tr?nh t?, th? t?c th?c hi?n ti?p nh?n, x? l? v? khai th?c th?ng tin ng k?, s? d?ng h?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n.2. H?a ?n i?n t? c? m? c?a c? quan thu? ??c kh?i t?o t? m?y t?nh ti?n ??c qu?n l? theo quy tr?nh n?y l? h?a ?n theo quy ?nh t?i i?u 89 Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019, i?u 11 Ngh? ?nh s? 123/2020/N-CP, i?u 1 Ngh? ?nh s? 41/2022/N-CP v? i?u 8 Th?ng t? s? 78/2021/TT-BTC ??c th? hi?n ? d?ng d? li?u i?n t?.3. C?c n?i dung kh?c li?n quan ?n qu?n l? h?a ?n i?n t? th?c hi?n theo Quy tr?nh qu?n l? h?a ?n i?n t? ban h?nh k?m theo Quy?t ?nh s? 1447/Q-TCT ng?y 05/10/2021 c?a T?ng c?c tr??ng T?ng c?c Thu? v? v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?).i?u 3. ?i t??ng ?p d?ngQuy tr?nh n?y ?p d?ng ?i v?i: T?ng c?c Thu?, C?c Thu?, Chi c?c Thu?, Chi c?c Thu? khu v?c (g?i chung l? Chi c?c Thu?); c?ng ch?c thu?c c? quan thu? c?c c?p.i?u 4. Gi?i th?ch t? ng? v? c?c c?m t? vi?t t?t1. Gi?i th?ch t? ng?a)  L?nh ?o c? quan thu? l? T?ng c?c tr??ng, Ph? T?ng c?c tr??ng, C?c tr??ng, Ph? C?c tr??ng, Chi c?c tr??ng, Ph? Chi c?c tr??ng.b)  Ph? tr?ch b? ph?n l? C?c tr??ng, Ph? c?c tr??ng, V? tr??ng, Ph? v? tr??ng, Ch?nh vn ph?ng, Ph? ch?nh vn ph?ng, Tr??ng ban, Ph? tr??ng ban t?i T?ng c?c Thu?; Tr??ng ph?ng, Ph? tr??ng ph?ng, Ch?nh vn ph?ng, Ph? ch?nh vn ph?ng t?i C?c Thu?; Tr??ng ph?ng, Ph? tr??ng ph?ng, ?i tr??ng, Ph? ?i tr??ng t?i Chi c?c Thu?.c)  T? ch?c truy?n nh?n l? t? ch?c cung c?p d?ch v? v? h?a ?n i?n t?, ch?ng t? i?n t? k? h?p ?ng cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u h?a ?n, ch?ng t? v?i T?ng c?c Thu?.d)  C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v? h?a ?n i?n t?, ch?ng t? i?n t? d?nh cho NNT l? i?m truy c?p t?p trung tr?n Internet do T?ng c?c Thu? cung c?p ? ng??i n?p thu?, c? quan thu?, t? ch?c truy?n nh?n v? c?c c? quan, t? ch?c, c? nh?n kh?c th?c hi?n c?c giao d?ch v? h?a ?n i?n t?, ch?ng t? i?n t? theo quy ?nh (sau ?y g?i t?t l? C?ng i?n t?).)  H? th?ng qu?n l? th?ng tin h?a ?n i?n t?, ch?ng t? i?n t? c?a T?ng c?c Thu? bao g?m ph?n m?m ?ng d?ng, c? s? d? li?u v? h? t?ng k? thu?t nh?m ?p ?ng y?u c?u ti?p nh?n, x? l?, l?u tr?, khai th?c d? li?u h?a ?n i?n t?, ch?ng t? i?n t? theo quy ?nh (sau ?y g?i t?t l? H? th?ng HT-CTT).e)  Chu?n d? li?u h?a ?n i?n t?, ch?ng t? i?n t? l? quy ?nh c?c th?nh ph?n ch?a d? li?u nghi?p v? h?a ?n i?n t?, ch?ng t? i?n t? v? ph??ng th?c truy?n nh?n v?i c? quan thu? (sau ?y g?i t?t l? Chu?n d? li?u).g)  T?i kho?n l? t?n v? m?t kh?u ng nh?p v?o C?ng i?n t?, H? th?ng HT-CTT do c? quan thu? c?p.h)  Tr?ng th?i m? s? thu? c?a ng??i n?p thu? l? t?nh tr?ng ho?t ?ng c?a ng??i n?p thu?, bao g?m: Tr?ng th?i  00 : ng??i n?p thu? ? ??c c?p MST; Tr?ng th?i  01 : ng??i n?p thu? ng?ng ho?t ?ng, ? ho?n th?nh th? t?c ch?m d?t hi?u l?c m? s? thu?; Tr?ng th?i  02 : ng??i n?p thu? ? chuy?n c? quan thu? qu?n l?; Tr?ng th?i  03 : ng??i n?p thu? ng?ng ho?t ?ng nh?ng ch?a ho?n th?nh th? t?c ch?m d?t hi?u l?c m? s? thu?; Tr?ng th?i  04 : ng??i n?p thu? ang ho?t ?ng (?p d?ng cho h? kinh doanh, c? nh?n kinh doanh ch?a ? th?ng tin ng k? thu?); Tr?ng th?i  05 : ng??i n?p thu? t?m ng?ng ho?t ?ng, kinh doanh; Tr?ng th?i  06 : ng??i n?p thu? kh?ng ho?t ?ng t?i ?a ch? ? ng k?; Tr?ng th?i  07 : ng??i n?p thu? ch? l?m th? t?c ph? s?n.i)  M?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? l? thi?t b? i?n t? ?ng b? hay m?t h? th?ng nhi?u thi?t b? i?n t? ??c k?t h?p v?i nhau b?ng gi?i ph?p c?ng ngh? th?ng tin c? ch?c nng chung nh?: t?nh ti?n, l?u tr? c?c thao t?c b?n h?ng, s? li?u b?n h?ng, kh?i t?o h?a ?n i?n t? c? d?i k? t? m? c?a c? quan thu? ?m b?o duy nh?t, tra c?u giao d?ch, b?o c?o giao d?ch,... v? ??c k?t n?i chuy?n d? li?u ?n c? quan thu? theo ?nh d?ng chu?n b?ng ph??ng th?c i?n t? th?ng qua t? ch?c cung c?p d?ch v? nh?n, truy?n, l?u tr? d? li?u i?n t?.k)  M? c?a c? quan thu? tr?n h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n l? d?i k? t? bao g?m 23 k? t? c? c?u tr?c nh? sau:C1C2-C3C4-C5C6C7C8C9-C10C11C12C13C14C15C16C17C18C19C20Trong ?:- M?t k? t? ?u C1: l? ch? c?i M c? ?nh ? th? hi?n d?u hi?u nh?n bi?t h?a ?n i?n t? ??c kh?i t?o t? m?y t?nh ti?n theo quy ?nh t?i i?m b kho?n 1 i?u 4 Th?ng t? s? 78/2021/TT-BTC.- M?t k? t? C2: l? k? hi?u ??c g?n c? ?nh ? th? hi?n lo?i h?a ?n i?n t? t? 1 ?n 6 theo quy ?nh t?i i?m a kho?n 1 i?u 4 Th?ng t? s? 78/2021/TT-BTC.- Hai k? t? C3C4: l? 02 s? cu?i c?a nm ph?t h?nh h?a ?n ??c sinh t? ?ng t? ph?n m?m b?n h?ng c?a NNT.- Nm k? t? C5C6C7C8C9: l? m?t chu?i 05 k? t? do CQT c?p theo h?nh th?c t? sinh t? h? th?ng HT c?a CQT ?m b?o t?nh duy nh?t.- M??i m?t k? t? C10C11C12C13C14C15C16C17C18C19C20: l? chu?i 11 s? ??c t? sinh t? ph?n m?m b?n h?ng ?m b?o t?nh duy nh?t.- D?u g?ch ngang (-): l? k? t? ? ph?n t?ch c?c nh?m k? t? th? hi?n lo?i h?a ?n, nm ph?t h?nh h?a ?n t? sinh t? ph?n m?m b?n h?ng, k? t? do CQT c?p, chu?i s? t? sinh t? ph?n m?m b?n h?ng.M? c?a c? quan thu? tr?n h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n c? th? thi?t l?p cho nhi?u m?y t?nh ti?n t?i m?t ho?c nhi?u ?a i?m kinh doanh, ?n v? ph? thu?c ?m b?o t?nh duy nh?t c?a t?ng h?a ?n.V? d?: Tr??ng h?p ng??i n?p thu? B thu?c ?i t??ng s? d?ng h?a ?n b?n h?ng, c? s? d?ng 03 m?y t?nh ti?n, ? ng k? th?nh c?ng HT kh?i t?o t? m?y t?nh ti?n v? ? ??c c?p d?i k? t? m? c?a c? quan thu? trong ? 5 k? t? ?nh danh ng??i n?p thu? l?  15n74 . Ng?y 01/07/2022 ng??i n?p thu? B ? ph?t h?nh 05 HT ?u ti?n t? 03 m?y t?nh ti?n. V?i c?c th?ng tin n?u tr?n th? d?i k? t? m? c?a CQT tr?n 05 h?a ?n i?n t? kh?i t?o t? 03 m?y t?nh ti?n ??c th? hi?n nh? sau:M?y t?nh ti?n 1: ? ph?t h?nh 03 h?a ?nM2-22-01n74-00000000001M2-22-01n74-00000000004M2-22-01n74-00000000005M?y t?nh ti?n 2: ? ph?t h?nh 01 h?a ?nM2-22-01n74-00000000002M?y t?nh ti?n 3: ? ph?t h?nh 01 h?a ?nM2-22-01n74-000000000032. C?c c?m t? vi?t t?ta) Ng??i n?p thu? vi?t t?t l? NNT.b) H? th?ng qu?n l? thu? t?p trung vi?t t?t l? H? th?ng TMS.c) M? s? thu? vi?t t?t l? MST.d) H?a ?n i?n t? vi?t t?t l? HT.) Ch?ng t? i?n t? vi?t t?t l? CTT.e) H?a ?n i?n t? c? m? c?a c? quan thu? vi?t t?t l? HT c? m?.g) C?ng ngh? th?ng tin vi?t t?t l? CNTT.h) C? quan thu? vi?t t?t l? CQT.i) Ngh? ?nh s? 123/2020/N-CP ng?y 19/10/2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t? vi?t t?t l? Ngh? ?nh s? 123/2020/N-CP.k) Ngh? ?nh s? 41/2022/N-CP ng?y 20 th?ng 6 nm 2022 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 123/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t? v? Ngh? ?nh s? 15/2022/N-CP ng?y 28 th?ng 01 nm 2022 c?a Ch?nh ph? quy ?nh ch?nh s?ch mi?n, gi?m thu? theo Ngh? quy?t s? 43/2022/QH15 c?a Qu?c h?i v? ch?nh s?ch t?i kh?a, ti?n t? h? tr? Ch??ng tr?nh ph?c h?i v? ph?t tri?n kinh t? - x? h?i vi?t t?t l? Ngh? ?nh s? 41/2022/N-CP.l) Th?ng t? s? 78/2021/TT-BTC ng?y 17/09/2021 c?a B? T?i ch?nh h??ng d?n th?c hi?n m?t s? i?u c?a Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019, Ngh? ?nh s? 123/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh v? h?a ?n, ch?ng t? vi?t t?t l? Th?ng t? s? 78/2021/TT-BTC.m) H?a ?n i?n t? c? m? c?a c? quan thu? kh?i t?o t? m?y t?nh ti?n c? k?t n?i chuy?n d? li?u i?n t? v?i c? quan thu? vi?t t?t l? HT kh?i t?o t? m?y t?nh ti?n.n) V? Qu?n l? thu? doanh nghi?p nh? v? v?a v? h? kinh doanh, c? nh?n, vi?t t?t l? V? DNNCN.i?u 5. C?c ch? th? tham gia th?c hi?n quy tr?nh1. B? ph?n ti?p nh?n th?ng tin ng k? v? d? li?u h?a ?n i?n t?: Ph?ng Tuy?n truy?n - H? tr? NNT thu?c C?c Thu?; ?i Tuy?n truy?n - H? tr? NNT/?i Tuy?n truy?n - H? tr? NNT - Tr??c b? - Thu kh?c/?i Nghi?p v? qu?n l? thu? (trong tr??ng h?p Chi c?c Thu? kh?ng c? ?i Tuy?n truy?n - H? tr? NNT) thu?c Chi c?c Thu?; B? ph?n ti?p nh?n v? gi?i quy?t th? t?c h?nh ch?nh theo c? ch?  M?t c?a t?i ?a b?n c?p huy?n n?i kh?ng c? tr? s? ch?nh Chi c?c Thu? khu v?c (sau ?y g?i t?t l? B? ph?n ti?p nh?n d? li?u).2. B? ph?n Thanh tra - Ki?m tra: C?c Thanh tra - Ki?m tra thu? thu?c T?ng c?c Thu?; Ph?ng ??c giao nhi?m v? thanh tra, ki?m tra c?a C?c Thu? Doanh nghi?p l?n thu?c T?ng c?c Thu?; b? ph?n ??c giao nhi?m v? ki?m tra c?a V? DNNCN; c?c Ph?ng Thanh tra - Ki?m tra thu?c C?c Thu?; c?c Ph?ng, ?i Ki?m tra thu? v? c?c ?i Qu?n l? thu? x?, ph??ng/li?n x? ph??ng ho?c ?i Nghi?p v? qu?n l? thu? (trong tr??ng h?p Chi c?c Thu? kh?ng c? ?i ki?m tra thu? v? ?i Qu?n l? thu? x?, ph??ng/li?n x? ph??ng) thu?c Chi c?c Thu? (sau ?y g?i t?t l? B? ph?n TTKT).3. B? ph?n ti?p nh?n v? tr? k?t qu? th? t?c h?nh ch?nh: B? ph?n Tuy?n truy?n - H? tr? ho?c c?c b? ph?n kh?c do L?nh ?o CQT ph?n c?ng t?y theo quy m? v? y?u c?u gi?i quy?t c?ng vi?c; B? ph?n ti?p nh?n v? gi?i quy?t th? t?c h?nh ch?nh theo c? ch?  M?t c?a t?i ?a b?n c?p huy?n n?i kh?ng c? tr? s? ch?nh c?a Chi c?c Thu? khu v?c.4. B? ph?n CNTT: C?c CNTT thu?c T?ng c?c Thu?; Ph?ng C?ng ngh? th?ng tin thu?c C?c Thu?; ?i K? khai - K? to?n thu? - Tin h?c/?i K? khai - K? to?n thu? - Tin h?c - Nghi?p v? - D? to?n - Ph?p ch?/?i Nghi?p v? qu?n l? thu? thu?c Chi c?c Thu?.5. C?c b? ph?n nghi?p v? kh?c tham gia quy tr?nh: V?/?n v? thu?c T?ng c?c Thu?, Ph?ng thu?c C?c Thu?, Ph?ng/?i thu?c Chi c?c Thu? c? li?n quan theo ph?n c?ng c?a L?nh ?o CQT.Ch??ng IIN?I DUNG QUY TR?NHi?u 6. Qu?n l? th?ng tin ng k? s? d?ng h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?nVi?c ti?p nh?n v? x? l? T? khai ng k?/thay ?i th?ng tin s? d?ng HT c?a NNT (M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y) t?i i?u n?y bao g?m c? t? ch?c, c? nh?n s? d?ng HT c? m?, HT kh?ng c? m? chuy?n sang s? d?ng HT kh?i t?o t? m?y t?nh ti?n, chi nh?nh ph? thu?c ? i?u ki?n ng k? s? d?ng h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n.1. B??c 1:Trong th?i gian 15 ph?t k? t? khi nh?n ??c T? khai M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y c?a NNT, C?ng i?n t? t? ?ng ?i chi?u th?ng tin tr?n T? khai M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y, bao g?m:a) M? s? thu? ph?i c? tr?ng th?i 00, 04 ?i v?i doanh nghi?p, t? ch?c; tr?ng th?i 00 ?i v?i h? kinh doanh.b) CQT qu?n l? tr?n t? khai ng k? s? d?ng HT ?ng v?i c? quan qu?n l? thu? tr?n ph?n h? ng k? thu? c?a H? th?ng TMS.c) C?c ch? ti?u tr?n M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y ?ng Chu?n d? li?u.d) Ch? k? s? c?a NNT theo ?ng quy ?nh c?a B? Th?ng tin v? Truy?n th?ng.e) T?nh tr?ng ho?t ?ng; hi?u l?c c?a H?p ?ng nh?n, truy?n, l?u tr? d? li?u HT c?a t? ch?c truy?n nh?n.Cn c? k?t qu? ?i chi?u, C?ng i?n t? t? ?ng t?o th?ng b?o v? vi?c ti?p nh?n/kh?ng ti?p nh?n t? khai ng k?/thay ?i th?ng tin s? d?ng HT (M?u s? 01/TB-TNT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y), k?, g?i NNT theo ?a ch? th? i?n t? c?a NNT ? ng k? tr?n M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y v? qua t? ch?c truy?n nh?n.2. B??c 2:Trong th?i gian 01 ng?y l?m vi?c k? t? ng?y C?ng i?n t? g?i th?ng b?o v? vi?c ti?p nh?n (M?u s? 01/TB-TNT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y), tr??ng h?p NNT ng k? s? d?ng HT kh?i t?o t? m?y t?nh ti?n th? H? th?ng HT-CTT t? ?ng ?i chi?u c?c n?i dung th?ng tin tr?n M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y, bao g?m:a) NNT kh?ng thu?c tr??ng h?p ng?ng s? d?ng HT.b) NNT ng k? ph??ng th?c chuy?n d? li?u HT ph? h?p v?i h?nh th?c h?a ?n ? l?a ch?n.c) NNT ng k? lo?i h?a ?n s? d?ng l?  H?a ?n gi? tr? gia tng th? ph??ng ph?p t?nh thu? gi? tr? gia tng m? NNT ng k? tr?n ph?n h? ng k? thu? ph?i l? ph??ng ph?p kh?u tr?.d) NNT l? h? kinh doanh th? ph?i c? c?c th?ng tin sau: ph??ng ph?p t?nh thu? GTGT l? ph??ng ph?p tr?c ti?p tr?n doanh thu; ch? k? s? ph? h?p th?ng tin tr?n ph?n h? ng k? thu?.e) NNT c? ng?nh ngh? kinh doanh thu?c ?i t??ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n (c? ho?t ?ng cung c?p h?ng h?a, d?ch v? tr?c ti?p ?n ng??i ti?u d?ng theo m? h?nh kinh doanh: trung t?m th??ng m?i; si?u th?; b?n l? h?ng ti?u d?ng; n u?ng; nh? h?ng; kh?ch s?n; b?n l? thu?c t?n d??c; d?ch v? vui ch?i, gi?i tr? v? c?c d?ch v? kh?c).3. B??c 3:Cn c? k?t qu? ?i chi?u b??c 1, b??c 2, c?ng ch?c b? ph?n ti?p nh?n th?ng tin ng k? v? d? li?u h?a ?n i?n t? x?c nh?n ch?p nh?n ho?c t? ch?i v? nh?p l? do t? ch?i, H? th?ng HT-CTT t? ?ng t?o th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n ng k?/thay ?i th?ng tin s? d?ng HT (M?u s? 01/TB-KT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y). Tr??ng h?p th?ng b?o ch?p nh?n ng k?/thay ?i th?ng tin s? d?ng HT kh?i t?o t? m?y t?nh ti?n th? H? th?ng HT-CTT t? ?ng sinh th?ng tin M? c?a c? quan thu? tr?n h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n, ?m b?o duy nh?t, ?a v?o th?ng b?o ch?p nh?n M?u s? 01/TB-KT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y g?i NNT.4. B??c 4: Ban h?nh th?ng b?o M?u s? 01/TB-KT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y g?i NNTa) Trong th?i gian 01 ng?y l?m vi?c k? t? ng?y g?i th?ng b?o M?u s? 01/TB-TNT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y cho NNT, c? th? nh? sau:- C?ng ch?c b? ph?n ti?p nh?n th?ng tin ng k? v? d? li?u h?a ?n i?n t? th?c hi?n r? so?t th?ng tin c?a NNT tr?n d? th?o th?ng b?o ? ??c t?o l?p tr?n h? th?ng v? ang ? tr?ng th?i ch?a ??c x? l? ? tr?nh Ph? tr?ch b? ph?n ph? duy?t.- Tr??ng h?p ?ng ? v?i d? th?o th?ng b?o do c?ng ch?c tr?nh tr?n h? th?ng, ph? tr?ch b? ph?n th?c hi?n duy?t, tr?nh Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) k? ban h?nh; tr??ng h?p kh?ng ?ng ? th? s? d?ng ch?c nng kh?ng ph? duy?t th?ng b?o v? n?u r? ? ki?n ch? ?o.- Tr??ng h?p ?ng ? v?i d? th?o th?ng b?o do ph? tr?ch b? ph?n tr?nh, Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) th?c hi?n duy?t v? k? s? ?ch danh tr?n th?ng b?o; tr??ng h?p kh?ng ?ng ? th? s? d?ng ch?c nng kh?ng ph? duy?t th?ng b?o v? n?u r? ? ki?n ch? ?o.- C?ng ch?c ??c giao l?m c?ng t?c vn th? th?c hi?n c?p s? vn b?n v? k? s? ?ch danh CQT tr?n th?ng b?o ngay trong ng?y Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) k? s? tr?n th?ng b?o; tr??ng h?p th?ng b?o sai th? th?c th?m quy?n c?a ng??i k? (v? d? nh? TUQ nh?m th?nh KT,...) th? vn th? s? d?ng ch?c nng t? ch?i c?p s? vn b?n (h?y th?ng b?o) v? h? th?ng s? t? ?ng kh?i ph?c l?i th?ng b?o ? L?nh ?o c? quan thu? th?c hi?n k? l?i.- C?ng i?n t? t? ?ng g?i th?ng b?o cho NNT ch?m nh?t 15 ph?t k? t? th?i i?m c?ng ch?c ??c giao l?m c?ng t?c vn th? c?p s? vn b?n v? k? s? ?ch danh CQT, theo ?a ch? th? i?n t? c?a NNT ? ng k? tr?n M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y, qua t? ch?c truy?n nh?n, qua t?i kho?n s? d?ng C?ng i?n t? c?a NNT v? qua th? i?n t? email c?a NNT.b) Tr??ng h?p ch?p nh?n ng k?/thay ?i th?ng tin s? d?ng HT kh?i t?o t? m?y t?nh ti?n, H? th?ng HT-CTT t? ?ng t?o t?i kho?n, ph?n quy?n theo quy ?nh t?i M?c 5 Quy tr?nh qu?n l? HT ban h?nh k?m theo Quy?t ?nh s? 1447/Q-TCT v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?), g?i th?ng tin v? t?i kho?n qua ?a ch? th? i?n t? email c?a NNT ? ng k? tr?n M?u s? 01/KT-HT t?i Ph? l?c ban h?nh k?m Quy tr?nh n?y. Tr??ng h?p NNT g?i sai th?ng tin email, d?n ?n NNT kh?ng nh?n ??c th?ng tin t?i kho?n, c? quan thu? h??ng d?n NNT g?i T? khai thay ?i th?ng tin ng k? s? d?ng HT qua c?ng c?a t? ch?c cung c?p d?ch v? h?a ?n i?n t? ? thay ?i th?ng tin email. Sau khi NNT nh?n ??c Th?ng b?o ch?p nh?n thay ?i th?ng tin s? d?ng HT, C?ng ch?c thu? h??ng d?n NNT th?c hi?n ng nh?p tr?n C?ng i?n t? v? nh?n  qu?n m?t kh?u ? nh?n m?t kh?u qua email. Tr??ng h?p NNT k? s? b?ng ch? k? s? m?m kh?ng k? s? ??c th? B? ph?n CNTT h? tr? s? d?ng ch?c nng l?y l?i m?t kh?u ? h? tr? c?p l?i m?t kh?u cho NNT.5. C?p nh?t danh s?ch NNT s? d?ng/ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?nNgay khi Th?ng b?o ch?p nh?n ng k?/thay ?i th?ng tin ng k? s? d?ng HT g?i NNT, H? th?ng HT-CTT c?p nh?t th?ng tin NNT v? th?ng tin s? d?ng HT kh?i t?o t? m?y t?nh ti?n v?o Danh s?ch NNT s? d?ng/ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n theo M?u s? 03-8/QTR-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y.i?u 7. C?ng khai th?ng tin ng??i n?p thu? s? d?ng/ng?ng s? d?ng h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n1. R? so?t l?i, c?p nh?t d? li?u NNT s? d?ng ho?c ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?nH?ng ng?y, c?ng ch?c b? ph?n Thanh tra - Ki?m tra r? so?t l?i ng??i n?p thu? m?i ng k? s? d?ng, thay ?i th?ng tin ng k? s? d?ng ho?c c? y?u c?u ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n t? k?t qu? thanh tra, ki?m tra c?a c? quan thu? ho?c t? k?t qu? c?a c?c c? quan c? li?n quan; c?p nh?t Danh s?ch NNT s? d?ng/ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n theo M?u s? 03-8/QTR-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y tr?n H? th?ng HT-CTT.2. C?ng khai th?ng tin tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v? C?ng i?n t?H?ng ng?y, c?ng ch?c b? ph?n Thanh tra - Ki?m tra r? so?t l?i Danh s?ch NNT s? d?ng/ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n theo M?u s? 03-8/QTR-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y, duy?t ? c?ng khai th?ng tin tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu?, th?c hi?n x?c nh?n danh s?ch ? c?ng khai th?ng tin NNT s? d?ng/ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n tr?n C?ng th?ng tin i?n t? c?a T?ng c?c Thu? v? C?ng i?n t?.i?u 8. Qu?n l? th?ng tin h? tr? ki?m so?t ng k? s? d?ng h?a ?n i?n t?1. D? li?u h? tr? ?i chi?u t? ?ng tr?n C?ng i?n t? v? H? th?ng HT-CTT ??c ?ng b? t? c?c ph?n m?m ?ng d?ng t?c nghi?p (TMS, TTR, TPR, ETAX, BCTC) theo Quy tr?nh qu?n l? thu? li?n quan. T?n su?t ?ng b? v? th?i gian ?ng b? theo nguy?n t?c chung t?i Quy tr?nh Qu?n l? HT ban h?nh k?m theo Quy?t ?nh s? 1447/Q-TCT ng?y 05/10/2021 c?a T?ng c?c tr??ng T?ng c?c Thu? v? c?c vn b?n s?a ?i, b? sung, thay th? (n?u c?). ? ?m b?o d? li?u h? tr? ?i chi?u ??c ch?nh x?c, c?c b? ph?n ch?c nng c?a c? quan thu? c?c c?p c? tr?ch nhi?m th?c hi?n vi?c ki?m so?t x? l? d? li?u tr?n H? th?ng c?c ?ng d?ng qu?n l? thu? theo Quy ch? quy ?nh tr?ch nhi?m v? ki?m so?t x? l? d? li?u tr?n H? th?ng c?c ?ng d?ng qu?n l? thu? ban h?nh k?m theo Quy?t ?nh s? 2018/Q-TCT ng?y 12/12/2018 c?a T?ng c?c tr??ng T?ng c?c Thu?.2. H? kinh doanh n?p thu? theo ph??ng ph?p k? khai chuy?n ?i sang ph??ng ph?p kho?n ho?c n?p thu? theo t?ng l?n ph?t sinh th? c?ng ch?c thu? thu?c ?i thu? li?n x?, ph??ng l?p danh s?ch chuy?n b? ph?n ng k? thu? th?c hi?n c?p nh?t tr?ng th?i ng?ng ho?t ?ng kinh doanh theo h?nh th?c k? khai tr?n H? th?ng TMS ph?n h? ng k? thu? v? H? th?ng HT t? ?ng c?p nh?t ng?y ng?ng s? d?ng h?a ?n t? m?y t?nh ti?n v?o Danh s?ch NNT s? d?ng/ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n (theo M?u 03-8/QTr-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y).i?u 9. Ti?p nh?n, x? l? d? li?u h?a ?n i?n t? c? m? c?a c? quan thu? kh?i t?o t? m?y t?nh ti?n1. B??c 1:a) Trong th?i gian 15 ph?t k? t? khi nh?n ??c g?i d? li?u h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n theo ph??ng th?c chuy?n ?y ? n?i dung h?a ?n (bao g?m d? li?u h?a ?n ? h?y s? ??c ti?p nh?n theo i?u 10 Quy tr?nh n?y), C?ng i?n t? t? ?ng ?i chi?u th?ng tin g?i d? li?u c?a NNT, bao g?m:- M? s? thu? c?a NNT ph?i c? tr?ng th?i ang ho?t ?ng (tr?ng th?i 00, 02, 04).- C?c ch? ti?u tr?n h?a ?n ?ng Chu?n d? li?u theo quy ?nh.- NNT kh?ng thu?c tr??ng h?p ng?ng s? d?ng HT.- Ch? k? s? c?a NNT theo g?i h?a ?n theo ?ng quy ?nh c?a B? Th?ng tin v? Truy?n th?ng.- T?nh tr?ng ho?t ?ng; hi?u l?c c?a H?p ?ng nh?n, truy?n, l?u tr? d? li?u HT c?a t? ch?c truy?n nh?n.- S? l??ng h?a ?n trong g?i d? li?u ph?i kh?p ?ng v?i s? l??ng h?a ?n trong th?ng tin chung c?a g?i d? li?u HT.- Th?ng tin m? c?a c? quan thu? tr?n HT kh?i t?o t? m?y t?nh ti?n ph?i thu?c d?i k? t? m? c?a c? quan thu? ? c?p cho NNT, ?m b?o duy nh?t.b) Cn c? k?t qu? ?i chi?u c?c th?ng tin n?u tr?n, H? th?ng HT-CTT t? ?ng t?o th?ng b?o M?u s? 01/TB-KTDL t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y, k? nh?n danh T?ng c?c Thu?, g?i NNT theo ph??ng th?c qua t? ch?c truy?n nh?n, g?i v?o t?i kho?n tr?n C?ng i?n t? ? NNT c? th? tra c?u th?ng tin qua C?ng i?n t? b?ng t?i kho?n ? ??c c?p v? g?i v?o th? i?n t? email c?a NNT. Tr??ng h?p k?t qu? ?i chi?u l? h?p l? th? d? li?u s? ??c l?u v?o H? th?ng. Tr??ng h?p k?t qu? ?i chi?u l? kh?ng h?p l? th? d? li?u kh?ng ??c l?u v?o H? th?ng.2. B??c 2:a) ?nh k? t? ng?y 01 ?n ng?y 10 h?ng th?ng, cn c? d? li?u h?a ?n NNT ? g?i ?n CQT, c?c th?ng tin ? ??c c?p nh?t trong qu? tr?nh qu?n l? h?a ?n i?n t?, H? th?ng HT-CTT ti?p t?c ?i chi?u t? ?ng c?c th?ng tin theo kho?n 1 i?u n?y v? c?c th?ng tin sau:- HT c? th?i i?m l?p v? l? lo?i h?a ?n ph? h?p v?i th?ng tin ng k? s? d?ng HT ? ??c Th?ng b?o ch?p nh?n s? d?ng HT kh?i t?o t? m?y t?nh ti?n ho?c c?c th?ng b?o CQT ? g?i NNT (v? d?: Th?ng b?o h?a ?n i?n t? c?n r? so?t).- S? h?a ?n l? duy nh?t trong c?ng b?  MST, k? hi?u m?u s?, k? hi?u h?a ?n tr?n h? th?ng.- Tr??ng h?p l? h?a ?n thay th? th? ?i chi?u t?nh tr?ng h?a ?n b? thay th? ph?i ?m b?o: ch?a b? h?y, ch?a b? i?u ch?nh, ch?a b? thay th? v? kh?ng ph?i l? h?a ?n i?u ch?nh.- Tr??ng h?p l? h?a ?n i?u ch?nh th? ?i chi?u t?nh tr?ng h?a ?n b? i?u ch?nh ph?i ?m b?o: ch?a b? h?y, ch?a b? thay th?, kh?ng ph?i l? h?a ?n thay th? v? kh?ng ph?i l? h?a ?n i?u ch?nh.- Tr??ng h?p h?a ?n h?y ? t?n t?i Th?ng b?o h?a ?n i?n t? c? sai s?t (theo M?u s? 04/SS-HT) theo i?u 10 Quy tr?nh n?y v? c? ?y ? l? do.b) ?i v?i tr??ng h?p h?a ?n i?u ch?nh, thay th? th? H? th?ng HT-CTT t? ?ng g?i th?ng tin h?a ?n i?u ch?nh, thay th? v? h?a ?n b? i?u ch?nh, b? thay th? ?n ?a ch? th? i?n t? c?a ng??i mua (n?u c?).K?t qu? ?i chi?u l? cn c? ? CQT ? ngh? NNT gi?i tr?nh v? h?a ?n theo quy ?nh t?i kho?n 1 i?u 11 Quy tr?nh n?y.i?u 10. Ti?p nh?n, x? l? th?ng b?o h?a ?n i?n t? c? sai s?t theo M?u s? 04/SS-HT ?i v?i h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n1. B??c 1:a) Trong th?i gian 15 ph?t k? t? khi nh?n ??c g?i d? li?u th?ng b?o HT c? sai s?t (M?u s? 04/SS-HT) c?a NNT theo quy ?nh t?i i?u 19 Ngh? ?nh s? 123/2020/N-CP, Ngh? ?nh s? 41/2022/N-CP v? i?u 7 Th?ng t? s? 78/2021/TT-BTC, C?ng i?n t? t? ?ng ?i chi?u g?i d? li?u c?a NNT g?m:- M? s? thu? c?a NNT ph?i thu?c c?c tr?ng th?i (00, 02, 03, 04, 05).- C?c ch? ti?u tr?n th?ng b?o ?ng Chu?n d? li?u.- Ch? k? s? c?a NNT theo ?ng quy ?nh c?a B? Th?ng tin v? Truy?n th?ng.- S? l??ng th?ng b?o HT c? sai s?t trong g?i d? li?u ph?i kh?p ?ng v?i s? l??ng th?ng b?o HT c? sai s?t trong th?ng tin chung c?a g?i d? li?u.- T?nh tr?ng ho?t ?ng; hi?u l?c c?a H?p ?ng nh?n, truy?n, l?u tr? d? li?u HT.- S? t?n t?i c?a t?ng h?a ?n trong th?ng b?o HT c? sai s?t NNT g?i. ?i v?i th?ng b?o gi?i tr?nh c?a NNT cho th?ng b?o c?a CQT th? ?i chi?u s? t?n t?i th?ng b?o c?a CQT.b) Cn c? k?t qu? ?i chi?u, C?ng i?n t? th?c hi?n:- Tr??ng h?p CQT ti?p nh?n M?u 04/SS-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y do NNT g?i ?n theo quy ?nh t?i kho?n 1 v? i?m a kho?n 2 i?u 19 Ngh? ?nh s? 123/2020/N-CP th? cn c? k?t qu? ?i chi?u trong 15 ph?t t?i i?m a kho?n n?y, C?ng i?n t? t? ?ng:+ T?o th?ng b?o M?u s? 01/TB-HSS n?u th?ng b?o h?a ?n sai s?t NNT g?i ?ng theo chu?n d? li?u v? h?a ?n sai s?t tr?n th?ng b?o c? t?n t?i, l?u d? li?u v?o H? th?ng HT-CTT, tr?n Th?ng b?o ti?p nh?n d? li?u HT c? sai s?t CQT ghi r? h?a ?n sai s?t ??c ti?p nh?n v? h?a ?n sai s?t kh?ng ??c ti?p nh?n, l? do kh?ng ti?p nh?n, s? d?ng ch? k? nh?n danh c?a CQT ? k? v? t? ?ng g?i cho NNT qua t? ch?c truy?n nh?n v? g?i v?o t?i kho?n tr?n C?ng i?n t? ? NNT c? th? tra c?u th?ng tin qua C?ng i?n t? b?ng t?i kho?n ? ??c c?p. Th?ng tin h?a ?n c? sai s?t cing s? ??c g?i ?n ng??i mua qua ?a ch? th? i?n t? c?a ng??i mua.+ T?o th?ng b?o M?u s? 01/TB-KTDL n?u th?ng b?o h?a ?n sai s?t NNT g?i kh?ng ?ng theo chu?n d? li?u ho?c h?a ?n sai s?t tr?n th?ng b?o kh?ng t?n t?i, kh?ng l?u d? li?u v?o H? th?ng HT-CTT, k? nh?n danh T?ng c?c Thu?, g?i NNT theo ph??ng th?c g?i qua t? ch?c truy?n nh?n v? g?i v?o t?i kho?n tr?n C?ng i?n t? ? NNT c? th? tra c?u th?ng tin qua C?ng i?n t? b?ng t?i kho?n ? ??c c?p.- Tr??ng h?p CQT ti?p nh?n M?u 04/SS-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y do NNT g?i ?n theo quy ?nh t?i kho?n 3 i?u 19 Ngh? ?nh s? 123/2020/N-CP th? cn c? k?t qu? ?i chi?u trong 15 ph?t t?i i?m a kho?n n?y, C?ng i?n t? t?o th?ng b?o M?u s? 01/TB-KTDL, k? nh?n danh T?ng c?c Thu?, g?i NNT theo ph??ng th?c g?i qua t? ch?c truy?n nh?n v? g?i v?o t?i kho?n tr?n C?ng i?n t? ? NNT c? th? tra c?u th?ng tin qua C?ng i?n t? b?ng t?i kho?n ? ??c c?p. Tr??ng h?p k?t qu? ?i chi?u l? h?p l? (?ng theo chu?n d? li?u v? h?a ?n c? t?n t?i) th? d? li?u s? ??c l?u v?o H? th?ng. Tr??ng h?p k?t qu? ?i chi?u l? kh?ng h?p l? th? d? li?u kh?ng ??c l?u v?o H? th?ng.2. B??c 2:Trong th?i gian 01 ng?y l?m vi?c k? t? ng?y g?i th?ng b?o v? vi?c th?ng b?o v? vi?c k?t qu? ki?m tra d? li?u HT theo th?ng b?o M?u s? 01/TB-KTDL, c?ng ch?c b? ph?n Thanh tra - ki?m tra tra c?u th?ng tin c?c th?ng b?o ? tr?ng th?i ch?a x? l?, th?c hi?n r? so?t th?ng tin t?ng h?a ?n NNT gi?i tr?nh theo Th?ng b?o c?a CQT, tr?nh Ph? tr?ch b? ph?n ph? duy?t.Cn c? k?t qu? r? so?t, H? th?ng HT-CTT t? ?ng t?o th?ng b?o v? vi?c ti?p nh?n v? k?t qu? x? l? v? vi?c HT ? l?p c? sai s?t (M?u s? 01/TB-HSS t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y).3. Ban h?nh th?ng b?o v? k?t qu? x? l? h?a ?n i?n t? ? l?p c? sai s?t (M?u s? 01/TB-HSS t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y) g?i NNT:a) Tr??ng h?p CQT ti?p nh?n M?u 04/SS-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y do NNT g?i ?n theo quy ?nh t?i kho?n 3 i?u 19 Ngh? ?nh s? 123/2020/N-CP th? th?c hi?n nh? sau: Trong th?i gian 01 ng?y l?m vi?c k? t? ng?y g?i th?ng b?o v? vi?c k?t qu? ki?m tra d? li?u HT theo th?ng b?o M?u s? 01/TB-KTDL, c? quan thu? th?c hi?n:- Ph? tr?ch b? ph?n tra c?u Th?ng b?o M?u s? 01/TB-HSS ? tr?ng th?i ch?a x? l?. Tr??ng h?p ?ng ? v?i d? th?o th?ng b?o do c?ng ch?c tr?nh tr?n h? th?ng, ph? tr?ch b? ph?n th?c hi?n duy?t, tr?nh Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) k? ban h?nh; tr??ng h?p kh?ng ?ng ? th? s? d?ng ch?c nng kh?ng ph? duy?t th?ng b?o v? n?u r? ? ki?n ch? ?o.- Tr??ng h?p ?ng ? v?i d? th?o th?ng b?o do ph? tr?ch b? ph?n tr?nh, Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) th?c hi?n duy?t v? k? s? ?ch danh tr?n th?ng b?o. Tr??ng h?p kh?ng ?ng ? th? s? d?ng ch?c nng kh?ng ph? duy?t th?ng b?o v? n?u r? ? ki?n ch? ?o.- C?ng ch?c ??c giao l?m c?ng t?c vn th? th?c hi?n c?p s? vn b?n v? k? s? ?ch danh CQT tr?n th?ng b?o ngay trong ng?y Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) k? s? tr?n th?ng b?o; tr??ng h?p th?ng b?o sai th? th?c s? d?ng ch? k? s? tr?n vn b?n th? vn th? s? d?ng ch?c nng t? ch?i c?p s? vn b?n (h?y th?ng b?o) v? h? th?ng s? t? ?ng kh?i ph?c l?i th?ng b?o ? L?nh ?o c? quan thu? th?c hi?n k? l?i.- C?ng i?n t? t? ?ng g?i th?ng b?o cho NNT ch?m nh?t 15 ph?t k? t? th?i i?m c?ng ch?c ??c giao l?m c?ng t?c vn th? c?p s? vn b?n v? k? s? ?ch danh CQT, g?i NNT theo ph??ng th?c qua t? ch?c truy?n nh?n v? g?i v?o t?i kho?n tr?n C?ng i?n t? ? NNT c? th? tra c?u th?ng tin qua C?ng i?n t? b?ng t?i kho?n ? ??c c?p.b) H? th?ng HT t? ?ng g?i th?ng b?o M?u s? 01/TB-HSS t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y ? ??c k? s? cho NNT theo ph??ng th?c qua t? ch?c truy?n nh?n v? g?i v?o t?i kho?n tr?n C?ng i?n t? ? NNT c? th? tra c?u th?ng tin qua C?ng i?n t? b?ng t?i kho?n ? ??c c?p v? qua ?a ch? th? i?n t? email c?a ng??i mua tr?n h?a ?n c? sai s?t ho?c theo ng k? (n?u c?).c) Th?ng tin v? h?a ?n i?n t? tr?n M?u s? 04/SS-HT v? M?u s? 01/TB-HSS t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y cing l? cn c? ? B? ph?n TTKT xem x?t ban h?nh th?ng b?o theo M?u s? 01/TB-RST theo quy ?nh t?i i?u 11 Quy tr?nh n?y.i?u 11. R? so?t ?nh k? d? li?u h?a ?n tr?n h? th?ng h?a ?n i?n t?, x?y d?ng c? s? d? li?u h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n1. R? so?t ?nh k? d? li?uT? ng?y 01 ?n ng?y 15 h?ng th?ng, cn c? k?t qu? ?i chi?u d? li?u HT t?i i?u 9 Quy tr?nh n?y, th?ng tin ti?p nh?n t? ng??i mua ph?n ?nh v? d? li?u HT kh?i t?o t? m?y t?nh ti?n, th?ng b?o h?a ?n c? sai s?t c?a NNT v? c?c th?ng tin li?n quan, H? th?ng HT-CTT t? ?ng t?o s?n Th?ng b?o v? h?a ?n i?n t? c?n r? so?t (theo M?u s? 01/TB-RST t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y) (th?ng b?o l?n 1) g?i NNT y?u c?u r? so?t h?a ?n i?n t? c? quan thu? ph?t hi?n c? sai s?t.2. L?p th?ng b?o theo M?u s? 01/TB-RSTTrong tr??ng h?p h?t th?i h?n ??c gi?i tr?nh theo th?ng b?o l?n 1 (theo M?u s? 01/TB-RST t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y) m? NNT kh?ng g?i gi?i tr?nh cho CQT (theo M?u s? 04/SS-HT t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y) ho?c NNT c? gi?i tr?nh nh?ng vi?c gi?i tr?nh c?a NNT l? kh?ng ?y ? v? ph? h?p, trong th?i gian 2 ng?y k? t? ng?y h?t th?i h?n gi?i tr?nh, H? th?ng HT-CTT l?p th?ng b?o l?n 2 (theo M?u s? 01/TB-RST t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y).3. Ban h?nh th?ng b?o theo M?u s? 01/TB-RSTTrong th?i gian 03 ng?y l?m vi?c k? t? ng?y H? th?ng HT-CTT t? ?ng t?o th?ng b?o M?u s? 01/TB-RST t?i Ph? l?c ban h?nh k?m theo Quy tr?nh n?y, c? quan thu? th?c hi?n:a) C?ng ch?c b? ph?n Thanh tra - Ki?m tra th?c hi?n r? so?t d? th?o th?ng b?o ? ??c t?o l?p tr?n h? th?ng v? ang ? tr?ng th?i ch?a ??c x? l? ? tr?nh Ph? tr?ch b? ph?n ph? duy?t.b) Tr??ng h?p ?ng ? v?i d? th?o th?ng b?o do c?ng ch?c tr?nh tr?n h? th?ng, ph? tr?ch b? ph?n th?c hi?n duy?t, tr?nh Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) k? ban h?nh; tr??ng h?p kh?ng ?ng ? th? s? d?ng ch?c nng kh?ng ph? duy?t th?ng b?o v? n?u r? ? ki?n ch? ?o.c) Tr??ng h?p ?ng ? v?i d? th?o th?ng b?o do ph? tr?ch b? ph?n tr?nh, Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) th?c hi?n duy?t v? k? s? ?ch danh tr?n th?ng b?o; tr??ng h?p kh?ng ?ng ? th? s? d?ng ch?c nng kh?ng ph? duy?t th?ng b?o v? n?u r? ? ki?n ch? ?o.d) C?ng ch?c ??c giao l?m c?ng t?c vn th? th?c hi?n c?p s? vn b?n v? k? s? ?ch danh CQT tr?n th?ng b?o ngay trong ng?y Th? tr??ng CQT (ho?c ng??i ??c Th? tr??ng CQT ph?n c?ng, ?y quy?n) k? s? tr?n th?ng b?o; tr??ng h?p th?ng b?o sai th? th?c th?m quy?n c?a ng??i k? th? vn th? s? d?ng ch?c nng t? ch?i c?p s? vn b?n (h?y th?ng b?o) v? h? th?ng s? t? ?ng kh?i ph?c l?i th?ng b?o ? L?nh ?o c? quan thu? th?c hi?n k? l?i.e) C?ng i?n t? t? ?ng g?i th?ng b?o cho NNT ch?m nh?t 15 ph?t k? t? th?i i?m c?ng ch?c ??c giao l?m c?ng t?c vn th? c?p s? vn b?n v? k? s? ?ch danh CQT, g?i NNT theo ph??ng th?c qua t? ch?c truy?n nh?n, g?i v?o t?i kho?n tr?n C?ng i?n t? ? NNT c? th? tra c?u th?ng tin qua C?ng i?n t? b?ng t?i kho?n ? ??c c?p v? g?i qua th? i?n t? email c?a NNT.4. Chuy?n sang qu?n l? r?i ro ho?c thanh tra, ki?m tra NNTH?t th?i h?n theo th?ng b?o (l?n 2) c?a CQT m? NNT kh?ng gi?i tr?nh, b? sung th?ng tin, t?i li?u; ho?c gi?i tr?nh m? kh?ng ch?ng minh ??c ?y ? th?ng tin tr?n HT l? ?ng nh?ng CQT ch?a ? cn c? x?c ?nh h?nh vi vi ph?m th? CQT ph?n lo?i theo c?c m?c r?i ro trong qu?n l? h?a ?n, ch?ng t? ? th?c hi?n r? so?t, l?a ch?n ki?m tra t?i tr? s? c?a CQT, b? sung k? ho?ch ki?m tra thanh tra t?i tr? s? c?a NNT h?ng nm theo quy ?nh t?i kho?n 1 i?u 21 Th?ng t? s? 31/2021/TT-BTC ng?y 17/5/2021 c?a B? T?i ch?nh quy ?nh v? ?p d?ng qu?n l? r?i ro trong qu?n l? thu?.5. X?y d?ng c? s? d? li?u HT kh?i t?o t? m?y t?nh ti?nNg?y 20 h?ng th?ng, H? th?ng HT-CTT t? ?ng ch?t d? li?u HT kh?i t?o t? m?y t?nh ti?n c?a th?ng tr??c li?n k? theo t?ng ?a b?n t?nh, th?nh ph? qu?n l? tr?c ti?p ng??i b?n ? ph?c v? cho c?ng t?c qu?n l? thu? v? ch??ng tr?nh  H?a ?n may m?n .Ch??ng IIIT? CH?C TH?C HI?Ni?u 12. T? ch?c th?c hi?n1. L?nh ?o c? quan thu? c?c c?p t? ch?c, b? tr? ph?n c?ng c?ng ch?c th?c hi?n theo ?ng quy ?nh c?a quy tr?nh n?y; ?nh k? ho?c ?t xu?t t? ch?c ki?m tra vi?c th?c hi?n quy tr?nh c?a c?c ?n v? v? th?c hi?n c?c h?nh th?c khen th??ng, k? lu?t theo quy ?nh v? ch? ? ch?p h?nh k? lu?t lao ?ng, quy ch? c?ng t?c ?i v?i ?n v?.2. Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c, C?c Thu? c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng b?o c?o k?p th?i v? T?ng c?c Thu? (V? DNNCN) ? ??c gi?i quy?t ho?c nghi?n c?u ? s?a ?i, b? sung Quy tr?nh qu?n l? h?a ?n i?n t? kh?i t?o t? m?y t?nh ti?n cho ph? h?p./.?PH? L?CC?C M?U BI?U S? D?NG TRONG QUY TR?NH QU?N L? H?A ?N I?N T? C? M? C?A C? QUAN THU? KH?I T?O T? M?Y T?NH TI?N (K?m theo Quy?t ?nh s? 1391/Q-TCT ng?y 23 th?ng 8 nm 2022 c?a T?ng c?c Thu?)1. M?u bi?u theo quy ?nh t?i Ph? l?c IA ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP- M?u s? 01/KT-HT: T? khai ng k?/thay ?i th?ng tin s? d?ng HT- M?u s? 04/SS-HT: Th?ng b?o HT c? sai s?t.2. M?u bi?u theo quy ?nh t?i Ph? l?c IB ban h?nh k?m theo Ngh? ?nh s? 123/2020/N-CP- M?u s? 01/TB-TNT: V? vi?c ti?p nh?n/kh?ng ti?p nh?n <t? khai ng k?/thay ?i th?ng tin s? d?ng HT/bi?n lai i?n t?>- M?u s? 01/TB-KT: Th?ng b?o v? vi?c ch?p nh?n/kh?ng ch?p nh?n ng k?/thay ?i th?ng tin s? d?ng HT/bi?n lai i?n t?- M?u s? 01/TB-RST: Th?ng b?o v? HT c?n r? so?t- M?u s? 01/TB-KTDL: Th?ng b?o v? vi?c k?t qu? ki?m tra d? li?u HT3. M?u bi?u theo Ph? l?c ban h?nh k?m theo Ngh? ?nh s? 41/2022/N-CP- M?u s? 01/TB-HSS: Th?ng b?o v? vi?c ti?p nh?n v? k?t qu? x? l? v? vi?c HT ? l?p c? sai s?t4. M?u bi?u theo quy ?nh t?i Quy tr?nh qu?n l? HT kh?i t?o t? m?y t?nh ti?n- M?u s? 03-8/QTR-HT: Danh s?ch NNT s? d?ng, ng?ng s? d?ng HT kh?i t?o t? m?y t?nh ti?n./.??<C? QUAN THU? C?P TR?N> <C? QUAN THU? C?P B?O C?O>M?u s? 03-8/QTr-HT (K?m theo Quy?t ?nh s? 1391/Q-TCT ng?y 23/8/2022 c?a T?ng c?c Thu?)?DANH S?CH NNT S? D?NG/NG?NG S? D?NG HT KH?I T?O T? 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