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T?I CH?NH -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 75/2022/TT-BTCH? N?i, ng?y 22 th?ng 12 nm 2022?TH?NG T?QUY ?NH M?C THU, CH? ? THU, N?P V? QU?N L? L? PH? NG K? C? TR?Cn c? Lu?t Ph? v? l? ph? ng?y 25 th?ng 11 nm 2015;Cn c? Lu?t C? tr? ng?y 13 th?ng 11 nm 2020;Cn c? Lu?t C?ng an nh?n d?n ng?y 20 th?ng 11 nm 2018;Cn c? Lu?t Ng?n s?ch nh? n??c ng?y 25 th?ng 6 nm 2015;Cn c? Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Cn c? Ngh? ?nh s? 120/2016/N-CP ng?y 23 th?ng 8 nm 2016 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Ph? v? l? ph?;Cn c? Ngh? ?nh s? 126/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l? thu?; Ngh? ?nh s? 91/2022/N-CP ng?y 30 th?ng 10 nm 2022 s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 126/2020/N-CP;Cn c? Ngh? ?nh s? 87/2017/N-CP ng?y 26 th?ng 7 nm 2017 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a V? tr??ng V? Ch?nh s?ch thu?;B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? quy ?nh m?c thu, ch? ? thu, n?p v? qu?n l? l? ph? ng k? c? tr?.i?u 1. Ph?m vi i?u ch?nh, ?i t??ng ?p d?ng1. Th?ng t? n?y quy ?nh m?c thu, ch? ? thu, n?p v? qu?n l? l? ph? ng k? c? tr?, g?m: ng k? th??ng tr?, ng k? t?m tr?, gia h?n t?m tr?, t?ch h?.2. Th?ng t? n?y ?p d?ng ?i v?i ng??i n?p, t? ch?c thu l? ph? ng k? c? tr? v? t? ch?c, c? nh?n kh?c c? li?n quan ?n vi?c thu, n?p v? qu?n l? l? ph? ng k? c? tr?.i?u 2. Ng??i n?p l? ph?C?ng d?n Vi?t Nam khi th?c hi?n th? t?c ng k? c? tr? (ng k? th??ng tr?, ng k? t?m tr?, gia h?n t?m tr?, t?ch h?) v?i c? quan ng k? c? tr? theo quy ?nh ph?p lu?t c? tr? th? ph?i n?p l? ph? theo quy ?nh t?i Th?ng t? n?y.i?u 3. T? ch?c thu l? ph?C? quan ng k? c? tr? theo quy ?nh t?i kho?n 4 i?u 2 Lu?t C? tr? ti?p nh?n h? s? ng k? th??ng tr?, ng k? t?m tr?, gia h?n t?m tr?, t?ch h? l? t? ch?c thu l? ph? ng k? c? tr? quy ?nh t?i Th?ng t? n?y.i?u 4. C?c tr??ng h?p mi?n l? ph?C?c tr??ng h?p mi?n l? ph? bao g?m:1. Tr? em theo quy ?nh t?i Lu?t Tr? em; ng??i cao tu?i theo quy ?nh t?i Lu?t Ng??i cao tu?i; ng??i khuy?t t?t theo quy ?nh t?i Lu?t Ng??i khuy?t t?t.2. Ng??i c? c?ng v?i c?ch m?ng v? th?n nh?n c?a ng??i c? c?ng v?i c?ch m?ng theo quy ?nh t?i Ph?p l?nh ?u ?i ng??i c? c?ng v?i c?ch m?ng.3. ?ng b?o d?n t?c thi?u s? ? c?c x? c? i?u ki?n kinh t? - x? h?i ?c bi?t kh? khn; c?ng d?n th??ng tr? t?i c?c x? bi?n gi?i; c?ng d?n th??ng tr? t?i c?c huy?n ?o; c?ng d?n thu?c h? ngh?o theo quy ?nh c?a ph?p lu?t.4. C?ng d?n t? ? 16 tu?i ?n d??i 18 tu?i m? c?i c? cha v? m?.i?u 5. M?c thu l? ph?M?c thu l? phi th?#c hi?#n theo quy ?nh t?i Bi?u m?c thu l? ph? ng k? c? tr? ban h?nh k?m theo Th?ng t? n?y.i?u 6. K? khai, thu, n?p l? ph?1. Ng??i n?p l? ph? th?c hi?n n?p l? ph? khi n?p h? s? ng k? c? tr? v? ??c c? quan ng k? c? tr? ti?p nh?n.2. Ng??i n?p l? ph? th?c hi?n n?p l? ph?, t? ch?c thu l? ph? th?c hi?n k? khai, thu, n?p l? ph? thu ??c theo quy ?nh t?i Th?ng t? s? 74/2022/TT-BTC ng?y 22 th?ng 12 nm 2022 c?a B? tr??ng B? T?i ch?nh quy ?nh v? h?nh th?c, th?i h?n thu, n?p, k? khai c?c kho?n ph?, l? ph? thu?c th?m quy?n quy ?nh c?a B? T?i ch?nh.3. T? ch?c thu l? ph? n?p 100% l? ph? thu ??c v?o ng?n s?ch nh? n??c (ng?n s?ch trung ??ng) theo ch??ng, ti?u m?c c?a M?c l?c ng?n s?ch nh? n??c hi?n h?nh. Ngu?n chi ph? trang tr?i cho vi?c thu l? ph? ??c ng?n s?ch nh? n??c (ng?n s?ch trung ??ng) b? tr? trong d? to?n c?a t? ch?c thu theo ch? ?, ?nh m?c chi ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t.i?u 7. S?a ?i, b? sung, b?i b? m?t s? i?u, kho?n c?a Th?ng t? s? 106/2021/TT-BTC ng?y 26 th?ng 11 nm 2021 c?a B? tr??ng B? T?i ch?nh s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 85/2019/TT-BTC ng?y 29 th?ng 11 nm 2019 h??ng d?n v? ph? v? l? ph? thu?c th?m quy?n quy?t ?nh c?a H?i ?ng nh?n d?n t?nh, th?nh ph? tr?c thu?c Trung ??ng1. S?a ?i, b? sung kho?n 4 i?u 1 nh? sau: 4. ?i v?i c?c kho?n l? ph? ng k? c? tr?; l? ph? c?p ch?ng minh nh?n d?n; ph? cung c?p th?ng tin v? giao d?ch b?o ?m b?ng t?u bay; ph? cung c?p th?ng tin v? giao d?ch b?o ?m b?ng t?u bi?n; ph? cung c?p th?ng tin v? giao d?ch b?o ?m b?ng ?ng s?n, tr? t?u bay, t?u bi?n: Vi?c ban h?nh vn b?n quy ?nh m?c thu, ch? ? thu, n?p, qu?n l? v? s? d?ng c?c kho?n ph?, l? ph? n?y th?c hi?n khi c?c lu?t chuy?n ng?nh c? li?n quan quy ?nh c? quan ?a ph??ng cung c?p d?ch v?, thu ph?, l? ph?. .2. B?i b? i?m  kho?n 3 i?u 1.i?u 8. i?u kho?n thi h?nh1. Th?ng t? n?y c? hi?u l?c t? ng?y 05 th?ng 02 nm 2023.2. K? t? ng?y 05 th?ng 02 nm 2023, m?c thu, ch? ? thu, n?p v? qu?n l? l? ph? ng k? c? tr? th?c hi?n th?ng nh?t theo quy ?nh t?i Th?ng t? n?y. ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng c? tr?ch nhi?m tr?nh H?i ?ng nh?n d?n c?ng c?p b?i b? quy ?nh v? l? ph? ng k? c? tr? t?i ?a ph??ng t?i k? h?p H?i ?ng nh?n d?n c?p t?nh g?n nh?t.3. C?c n?i dung kh?c li?n quan ?n thu, n?p, qu?n l?, s? d?ng, ch?ng t? thu, c?ng khai ch? ? thu l? ph? kh?ng quy ?nh t?i Th?ng t? n?y ??c th?c hi?n theo quy ?nh t?i c?c vn b?n: Lu?t Ph? v? l? ph?; Ngh? ?nh s? 120/2016/N-CP ng?y 23 th?ng 8 nm 2016 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t Ph? v? l? ph?; Lu?t Qu?n l? thu?; Ngh? ?nh s? 126/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t Qu?n l? thu?; Ngh? ?nh 91/2022/N-CP ng?y 30 th?ng 10 nm 2022 s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 126/2020/N-CP; Ngh? ?nh s? 11/2020/N-CP ng?y 20 th?ng 01 nm 2020 c?a Ch?nh ph? quy ?nh v? th? t?c h?nh ch?nh thu?c l)nh v?c Kho b?c Nh? n??c; 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? Th?ng t? s? 78/2021/TT-BTC ng?y 17 th?ng 9 nm 2021 c?a B? tr??ng B? T?i ch?nh 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?.4. Tr??ng h?p c?c vn b?n quy ph?m ph?p lu?t quy ?nh vi?n d?n t?i Th?ng t? n?y ??c s?a ?i, b? sung ho?c thay th? th? th?c hi?n theo vn b?n m?i ??c s?a ?i, b? sung ho?c thay th?.5. Trong qu? tr?nh th?c hi?n, n?u c? v??ng m?c ? ngh? c?c t? ch?c, c? nh?n ph?n ?nh k?p th?i v? B? T?i ch?nh ? nghi?n c?u, h??ng d?n b? sung./.??N?i nh?n: - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vi?n Ki?m s?t nh?n d?n t?i cao; - T?a ?n nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - ?y ban Trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan Trung ??ng c?a c?c o?n th?; - C?ng b?o; - C?ng th?ng tin i?n t? Ch?nh ph?; - HND, UBND, C?c Thu?, S? T?i ch?nh, Kho b?c nh? n??c c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng; - C?ng an c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - C?c Ki?m tra vn b?n quy ph?m ph?p lu?t (B? T? ph?p); - C?c ?n v? thu?c B? T?i ch?nh; - C?ng th?ng tin i?n t? B? T?i ch?nh; - L?u: VT, V? CST (CST 5).KT. B? TR??NG TH? TR??NG ? ? ? ? Cao Anh Tu?n?BI?U M?C THU L? PH? NG K? C? TR?(Ban h?nh k?m theo Th?ng t? s? 75/2022/TT-BTC ng?y 22 th?ng 12 nm 2022 c?a B? tr??ng B? T?i ch?nh)STTN?i dung?n v? t?nhM?c thuM?c thuTr??ng h?p c?ng d?n n?p h? s? tr?c ti?pTr??ng h?p c?ng d?n n?p h? s? qua c?ng d?ch v? c?ng tr?c tuy?n1ng k? th??ng tr??ng/l?n ng k?20.00010.0002ng k? t?m tr?, gia h?n t?m tr? 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