{"id":241,"date":"2025-09-17T17:28:29","date_gmt":"2025-09-17T10:28:29","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=241"},"modified":"2025-09-22T08:26:44","modified_gmt":"2025-09-22T01:26:44","slug":"nhung-diem-dang-chu-y-cua-nghi-dinh-122-2025-nd-cp-ve-phan-quyen-phan-cap-quan-ly-thue","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=241","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 122\/2025\/N\u0110-CP v\u1ec1 ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf"},"content":{"rendered":"\n

1. Ph\u00e2n quy\u1ec1n cho B\u1ed9 t\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n 7 nh\u00f3m nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf<\/h2>\n\n\n\n

M\u1ed9t s\u1ed1 nhi\u1ec7m v\u1ee5 c\u1ee7a Ch\u00ednh ph\u1ee7 t\u1ea1i\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019\u00a0\u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n cho B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n t\u1ea1i Ch\u01b0\u01a1ng II\u00a0Ngh\u1ecb \u0111\u1ecbnh 122\/2025\/N\u0110-CP<\/a>:<\/p>\n\n\n\n

STT<\/strong><\/td>Nhi\u1ec7m v\u1ee5<\/strong><\/td><\/tr>
1<\/td>H\u01b0\u1edbng d\u1eabn vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf kh\u00e1c m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n trang b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 17 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/td><\/tr>
2<\/td>H\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 khai thu\u1ebf; lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, khai theo qu\u00fd, khai theo n\u0103m, khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, khai quy\u1ebft to\u00e1n thu\u1ebf; khai c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p v\u1ec1 ph\u00ed, l\u1ec7 ph\u00ed do c\u01a1 quan \u0111\u1ea1i di\u1ec7n n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n thu; k\u00ea khai, cung c\u1ea5p, trao \u0111\u1ed5i, s\u1eed d\u1ee5ng th\u00f4ng tin \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia; ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 khai thu\u1ebf theo qu\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 43 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/td><\/tr>
3<\/td>H\u01b0\u1edbng d\u1eabn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t n\u00f4ng nghi\u1ec7p; thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p; ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc; ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n; ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1; l\u1ec7 ph\u00ed m\u00f4n b\u00e0i; kho\u1ea3n thu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng; b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/td><\/tr>
4<\/td>H\u01b0\u1edbng d\u1eabn \u0111\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf nhi\u1ec1u \u0111\u1ecba b\u00e0n; ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh, c\u00e1c kho\u1ea3n thu t\u1eeb \u0111\u1ea5t, c\u1ea5p quy\u1ec1n khai th\u00e1c t\u00e0i nguy\u00ean n\u01b0\u1edbc, t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai thu\u1ebf th\u00f4ng qua giao d\u1ecbch \u0111i\u1ec7n t\u1eed c\u00f9ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/td><\/tr>
5<\/td>H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1, th\u1eddi gian khoanh n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c khoanh n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 84 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/td><\/tr>
6<\/td>Th\u1ef1c hi\u1ec7n th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 85 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1eeb 15 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 87 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/td><\/tr>
7<\/td>H\u01b0\u1edbng d\u1eabn h\u01b0\u1edbng d\u1eabn d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00f4ng qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 92 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\"\u0110i\u1ec3m
\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 122\/2025\/N\u0110-CP (\u1ea2nh minh h\u1ecda)<\/em><\/figcaption><\/figure>\n\n\n\n

2. Ph\u00e2n c\u1ea5p cho B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh k\u00fd n\u1ed9i dung APA<\/h2>\n\n\n\n

Ch\u00ednh ph\u1ee7 trao B\u1ed9 T\u00e0i ch\u00ednh th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (APA) t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 122\/2025:<\/p>\n\n\n\n

Theo \u0111\u00f3, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ea9m quy\u1ec1n cho \u00fd ki\u1ebfn v\u00e0 quy\u1ebft \u0111\u1ecbnh k\u00fd n\u1ed9i dung APA \u0111\u1ed1i v\u1edbi c\u00e1c APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng c\u00f3 s\u1ef1 tham gia c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP.<\/p>\n\n\n\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a APA song ph\u01b0\u01a1ng ho\u1eb7c \u0111a ph\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 41 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP.<\/p>\n\n\n\n

3. H\u1ed3 s\u01a1 x\u00f3a n\u1ee3, APA \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc 01\/7\/2025 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng x\u1eed l\u00fd<\/h2>\n\n\n\n

Theo \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 122, \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 th\u00ec Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ti\u1ebfp t\u1ee5c x\u1eed l\u00fd theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 87 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 th\u00ec th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t, k\u00fd APA song ph\u01b0\u01a1ng, \u0111a ph\u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n

4. Th\u1eddi gian \u00e1p d\u1ee5ng ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd thu\u1ebf<\/h2>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh 122\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n quy\u1ec1n, ph\u00e2n c\u1ea5p trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh\u00a0t\u1eeb ng\u00e0y 01\/07\/2025 – 01\/03\/2027,<\/strong>\u00a0tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n

B\u1ed9 T\u00e0i ch\u00ednh b\u00e1o c\u00e1o Ch\u00ednh ph\u1ee7 \u0111\u1ec1 xu\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n\n\n\n

Lu\u1eadt, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i, ph\u00e1p l\u1ec7nh, ngh\u1ecb quy\u1ebft c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i, ngh\u1ecb \u0111\u1ecbnh, ngh\u1ecb quy\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7, quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n, tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00f4ng qua ho\u1eb7c ban h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2025, c\u00f3 hi\u1ec7u l\u1ef1c tr\u01b0\u1edbc ng\u00e0y 01\/3\/2027 th\u00ec quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y h\u1ebft hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00f3 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n

Trong th\u1eddi gian c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, n\u1ebfu quy \u0111\u1ecbnh v\u1ec1 th\u1ea9m quy\u1ec1n, tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00e1c v\u1edbi c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n\n\n\n

(C\u0103n c\u1ee9 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 122\/2025\/N\u0110-CP)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

1. 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