{"id":16756,"date":"2026-08-27T01:54:06","date_gmt":"2026-08-27T01:54:06","guid":{"rendered":"https:\/\/mva.vn\/?p=16756"},"modified":"2026-08-27T01:54:06","modified_gmt":"2026-08-27T01:54:06","slug":"thu-tuc-ho-so-xoa-tien-thue-no","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thu-tuc-ho-so-xoa-tien-thue-no\/","title":{"rendered":"Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3<\/strong> ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng x\u00f3a kho\u1ea3n n\u1ee3 ch\u1ec9 v\u00ec kinh doanh kh\u00f3 kh\u0103n ho\u1eb7c n\u1ee3 thu\u1ebf trong th\u1eddi gian d\u00e0i. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd r\u00e0 so\u00e1t, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 tr\u00ecnh t\u1ef1 x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n bi\u1ebft.<\/em><\/p>\n

I. Khi n\u00e0o \u0111\u01b0\u1ee3c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3?<\/h2>\n
\"Th\u1ee7
Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n

1.1. Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n<\/h3>\n

Doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p t\u00e1c x\u00e3 b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t x\u00f3a n\u1ee3. \u0110i\u1ec1u ki\u1ec7n l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n thanh to\u00e1n theo ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1 s\u1ea3n. Sau khi th\u1ef1c hi\u1ec7n ph\u00e2n chia t\u00e0i s\u1ea3n, doanh nghi\u1ec7p kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n \u0111\u1ec3 n\u1ed9p c\u00e1c kho\u1ea3n c\u00f2n n\u1ee3.<\/p>\n

C\u00e1c kho\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t x\u00f3a g\u1ed3m ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh. Vi\u1ec7c doanh nghi\u1ec7p ch\u1ec9 ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/p>\n

1.2. C\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft ho\u1eb7c b\u1ecb tuy\u00ean b\u1ed1 \u0111\u00e3 ch\u1ebft<\/h3>\n

C\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft ho\u1eb7c b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 l\u00e0 \u0111\u00e3 ch\u1ebft c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3. \u0110i\u1ec1u ki\u1ec7n quan tr\u1ecdng l\u00e0 ng\u01b0\u1eddi \u0111\u00f3 kh\u00f4ng c\u00f2n t\u00e0i s\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. T\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c xem x\u00e9t bao g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf. C\u01a1 quan thu\u1ebf c\u1ea7n c\u00f3 t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ecnh tr\u1ea1ng n\u00e0y tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1 x\u00f3a n\u1ee3.<\/p>\n

1.3. C\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt x\u00e1c \u0111\u1ecbnh m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 c\u0169ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t x\u00f3a n\u1ee3. Ng\u01b0\u1eddi \u0111\u00f3 ph\u1ea3i kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf. H\u1ed3 s\u01a1 c\u1ea7n c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n v\u00e0 t\u00e0i li\u1ec7u x\u00e1c nh\u1eadn v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n. Vi\u1ec7c n\u00e0y gi\u00fap c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3.<\/p>\n

1.4. Kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 10 n\u0103m nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i<\/h3>\n

M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c l\u00e0 kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t \u0111\u00e3 qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/strong>. Tuy nhi\u00ean, ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian 10 n\u0103m l\u00e0 ch\u01b0a \u0111\u1ee7.<\/p>\n

Kho\u1ea3n n\u1ee3 ph\u1ea3i \u0111\u00e1p \u1ee9ng th\u00eam c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo lu\u1eadt. Trong \u0111\u00f3, c\u01a1 quan thu\u1ebf ph\u1ea3i \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh nh\u01b0ng v\u1eabn kh\u00f4ng thu \u0111\u1ee7 ti\u1ec1n. \u0110\u1ed3ng th\u1eddi, kho\u1ea3n n\u1ee3 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/p>\n

II. H\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n

2.1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3<\/h3>\n

H\u1ed3 s\u01a1 x\u00f3a n\u1ee3 ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t. M\u1eabu \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0 M\u1eabu s\u1ed1 01\/XOANO<\/strong> ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n

Tuy nhi\u00ean, c\u1ea7n l\u01b0u \u00fd r\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb trong h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 l\u00e0 h\u1ed3 s\u01a1 do c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp<\/strong> l\u1eadp. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 quy\u1ebft \u0111\u1ecbnh v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 cho ch\u00ednh m\u00ecnh.<\/p>\n

2.2. H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u1ecb ph\u00e1 s\u1ea3n<\/h3>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p t\u00e1c x\u00e3 b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n, h\u1ed3 s\u01a1 c\u1ea7n ch\u1ee9ng minh doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n

H\u1ed3 s\u01a1 g\u1ed3m c\u00e1c t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u01b0:<\/p>\n

    \n
  • V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 theo M\u1eabu 01\/XOANO.<\/li>\n
  • Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c h\u1ee3p t\u00e1c x\u00e3.<\/li>\n
  • T\u00e0i li\u1ec7u ph\u00e2n chia t\u00e0i s\u1ea3n c\u1ee7a ch\u1ea5p h\u00e0nh vi\u00ean.<\/li>\n
  • T\u00e0i li\u1ec7u th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 thu h\u1ed3i ho\u1eb7c kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/li>\n
  • Quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n.<\/li>\n
  • Th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3.<\/li>\n<\/ul>\n

    C\u00e1c t\u00e0i li\u1ec7u n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh x\u1eed l\u00fd t\u00e0i s\u1ea3n. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u1ee3 kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/p>\n

    2.3. H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft<\/h3>\n

    \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft ho\u1eb7c b\u1ecb T\u00f2a \u00e1n tuy\u00ean b\u1ed1 \u0111\u00e3 ch\u1ebft, h\u1ed3 s\u01a1 c\u1ea7n ch\u1ee9ng minh t\u00ecnh tr\u1ea1ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n.<\/p>\n

    C\u00e1c gi\u1ea5y t\u1edd c\u01a1 b\u1ea3n g\u1ed3m:<\/p>\n

      \n
    • V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 theo M\u1eabu 01\/XOANO.<\/li>\n
    • Gi\u1ea5y ch\u1ee9ng t\u1eed ho\u1eb7c gi\u1ea5y b\u00e1o t\u1eed.<\/li>\n
    • Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n tuy\u00ean b\u1ed1 m\u1ed9t ng\u01b0\u1eddi \u0111\u00e3 ch\u1ebft.<\/li>\n
    • V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi ch\u1ebft kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/li>\n
    • Th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3.<\/li>\n<\/ul>\n

      T\u00e0i li\u1ec7u x\u00e1c nh\u1eadn t\u00e0i s\u1ea3n c\u0169ng ph\u1ea3i xem x\u00e9t c\u1ea3 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n.<\/p>\n

      2.4. H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1<\/h3>\n

      N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, h\u1ed3 s\u01a1 c\u00f3 m\u1ed9t s\u1ed1 t\u00e0i li\u1ec7u ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u1ea7n quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n v\u00e0 t\u00e0i li\u1ec7u ch\u1ee9ng minh ng\u01b0\u1eddi \u0111\u00f3 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n.<\/p>\n

      H\u1ed3 s\u01a1 th\u01b0\u1eddng g\u1ed3m:<\/p>\n

        \n
      • V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 theo M\u1eabu 01\/XOANO.<\/li>\n
      • Quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1.<\/li>\n
      • V\u0103n b\u1ea3n do ng\u01b0\u1eddi gi\u00e1m h\u1ed9 l\u1eadp.<\/li>\n
      • X\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3 v\u1ec1 t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n.<\/li>\n
      • Th\u00f4ng b\u00e1o ti\u1ec1n thu\u1ebf n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3.<\/li>\n<\/ul>\n

        C\u01a1 quan thu\u1ebf s\u1ebd c\u0103n c\u1ee9 h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n hay kh\u00f4ng.<\/p>\n

        III. H\u1ed3 s\u01a1 x\u00f3a kho\u1ea3n n\u1ee3 thu\u1ebf qu\u00e1 10 n\u0103m<\/h2>\n

        3.1. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3<\/h3>\n

        \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 10 n\u0103m, h\u1ed3 s\u01a1 v\u1eabn c\u1ea7n c\u00f3 M\u1eabu 01\/XOANO. N\u1ed9i dung v\u0103n b\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kho\u1ea3n n\u1ee3 \u0111\u1ec1 ngh\u1ecb x\u00f3a. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 c\u00e1 nh\u00e2n, c\u00e1 nh\u00e2n kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh ho\u1eb7c ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, h\u1ed3 s\u01a1 c\u00f2n ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin nh\u1eadn di\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

        3.2. T\u00e0i li\u1ec7u ch\u1ee9ng minh kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 10 n\u0103m<\/h3>\n

        C\u01a1 quan thu\u1ebf c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n n\u1ed9p thu\u1ebf. Th\u1eddi h\u1ea1n 10 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra l\u1ecbch s\u1eed ph\u00e1t sinh kho\u1ea3n n\u1ee3. Kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u n\u1ee3 hi\u1ec7n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf.<\/p>\n

        3.3. T\u00e0i li\u1ec7u ch\u1ee9ng minh \u0111\u00e3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf<\/h3>\n

        \u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. Kho\u1ea3n n\u1ee3 qu\u00e1 10 n\u0103m ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh. C\u01a1 quan thu\u1ebf c\u1ea7n c\u00f3 t\u00e0i li\u1ec7u th\u1ec3 hi\u1ec7n qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf. H\u1ed3 s\u01a1 c\u0169ng ph\u1ea3i th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 thu h\u1ed3i v\u00e0 nguy\u00ean nh\u00e2n kho\u1ea3n n\u1ee3 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c thu h\u1ed3i. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 t\u1ef1 y\u00eau c\u1ea7u x\u00f3a n\u1ee3 ch\u1ec9 d\u1ef1a tr\u00ean l\u00fd do kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 10 n\u0103m.<\/p>\n

        IV. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3<\/h2>\n

        4.1. C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp l\u1eadp h\u1ed3 s\u01a1<\/h3>\n

        Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c x\u00f3a n\u1ee3 thu\u1ebf. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp s\u1ebd r\u00e0 so\u00e1t kho\u1ea3n n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00f3a hay kh\u00f4ng. N\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan thu\u1ebf l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 v\u00e0 chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 xem x\u00e9t. Tr\u00ecnh t\u1ef1 c\u1ee5 th\u1ec3 c\u00f3 s\u1ef1 kh\u00e1c nhau t\u00f9y tr\u01b0\u1eddng h\u1ee3p v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u1ec1 ngh\u1ecb x\u00f3a.<\/p>\n

        4.2. C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1<\/h3>\n

        Sau khi nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n v\u00e0 t\u00e0i li\u1ec7u li\u00ean quan. N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, c\u01a1 quan ti\u1ebfp nh\u1eadn s\u1ebd y\u00eau c\u1ea7u b\u1ed5 sung theo quy \u0111\u1ecbnh. Th\u00f4ng t\u01b0 80\/2021\/TT-BTC quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu ri\u00eang cho qu\u00e1 tr\u00ecnh n\u00e0y. Trong \u0111\u00f3, M\u1eabu 03\/XOANO<\/strong> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u00f4ng b\u00e1o b\u1ed5 sung h\u1ed3 s\u01a1 x\u00f3a n\u1ee3. N\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ti\u1ebfp t\u1ee5c th\u1ea9m \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o theo m\u1eabu quy \u0111\u1ecbnh.<\/p>\n

        4.3. Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3<\/h3>\n

        Khi h\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n s\u1ebd ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p v\u00e0 s\u1ed1 ti\u1ec1n n\u1ee3. H\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu hi\u1ec7n h\u00e0nh c\u00f3 c\u00e1c m\u1eabu quy\u1ebft \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n. Trong \u0111\u00f3 c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a UBND, c\u01a1 quan thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc khi theo d\u00f5i ti\u1ebfn \u0111\u1ed9 h\u1ed3 s\u01a1.<\/p>\n

        V. Ai c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 thu\u1ebf?<\/h2>\n

        5.1. Th\u1ea9m quy\u1ec1n ph\u1ee5 thu\u1ed9c v\u00e0o kho\u1ea3n n\u1ee3<\/h3>\n

        Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n n\u1ee3 \u0111\u1ec1u do m\u1ed9t c\u01a1 quan duy nh\u1ea5t quy\u1ebft \u0111\u1ecbnh x\u00f3a. Th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean tr\u01b0\u1eddng h\u1ee3p x\u00f3a n\u1ee3 v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t. \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 85 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, n\u1ebfu t\u1ed5ng s\u1ed1 ti\u1ec1n t\u1eeb 15 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean<\/strong>, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd. V\u00ec v\u1eady, kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u1ed9t m\u1ee9c th\u1ea9m quy\u1ec1n cho t\u1ea5t c\u1ea3 h\u1ed3 s\u01a1.<\/p>\n

        5.2. C\u01a1 quan thu\u1ebf c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t<\/h3>\n

        C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd. C\u01a1 quan n\u00e0y c\u00f3 d\u1eef li\u1ec7u v\u1ec1 kho\u1ea3n n\u1ee3 v\u00e0 t\u00ecnh tr\u1ea1ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

        \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 thu\u1ed9c th\u1ea9m quy\u1ec1n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, quy tr\u00ecnh hi\u1ec7n h\u00e0nh y\u00eau c\u1ea7u c\u01a1 quan thu\u1ebf c\u01a1 s\u1edf l\u1eadp h\u1ed3 s\u01a1 v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p t\u1ec9nh th\u1ea9m \u0111\u1ecbnh. Sau \u0111\u00f3, h\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 C\u1ee5c Thu\u1ebf th\u1ea9m \u0111\u1ecbnh v\u00e0 tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng xem x\u00e9t.<\/p>\n

        VI. C\u00f3 ph\u1ea3i c\u1ee9 n\u1ee3 thu\u1ebf tr\u00ean 10 n\u0103m l\u00e0 \u0111\u01b0\u1ee3c x\u00f3a?<\/h2>\n

        6.1. Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3<\/h3>\n

        \u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd. Kho\u1ea3n n\u1ee3 tr\u00ean 10 n\u0103m kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng x\u00f3a<\/strong>. Ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi gian, kho\u1ea3n n\u1ee3 c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01b0\u1ee1ng ch\u1ebf v\u00e0 kh\u1ea3 n\u0103ng thu h\u1ed3i. C\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n n\u1ee3 th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/p>\n

        6.2. Gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p kh\u00f4ng l\u00e0m m\u1ea5t kho\u1ea3n n\u1ee3<\/h3>\n

        Doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 v\u1eabn ph\u1ea3i x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh. Vi\u1ec7c ng\u1eebng kinh doanh ho\u1eb7c \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c x\u00f3a. Do \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 \u0111\u1ec3 thay th\u1ebf cho th\u1ee7 t\u1ee5c x\u00f3a n\u1ee3 thu\u1ebf. Hai th\u1ee7 t\u1ee5c n\u00e0y c\u00f3 b\u1ea3n ch\u1ea5t v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/p>\n

        6.3. Kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 x\u00f3a n\u1ee3<\/h3>\n

        Doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh c\u0169ng kh\u00f4ng m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n thu\u1ed9c \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. N\u1ebfu ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3, doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t c\u00e1c c\u01a1 ch\u1ebf x\u1eed l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n

        VII. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00f3a n\u1ee3<\/h2>\n

        7.1. \u0110\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3<\/h3>\n

        Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. C\u1ea7n x\u00e1c \u0111\u1ecbnh ri\u00eang ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu gi\u00fap tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u trong h\u1ed3 s\u01a1 kh\u00f4ng th\u1ed1ng nh\u1ea5t v\u1edbi d\u1eef li\u1ec7u qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

        7.2. Chu\u1ea9n b\u1ecb \u0111\u00fang t\u00e0i li\u1ec7u theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/h3>\n

        M\u1ed7i c\u0103n c\u1ee9 x\u00f3a n\u1ee3 c\u00f3 y\u00eau c\u1ea7u h\u1ed3 s\u01a1 kh\u00e1c nhau. Doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u. \u0110\u1eb7c bi\u1ec7t, h\u1ed3 s\u01a1 doanh nghi\u1ec7p ph\u00e1 s\u1ea3n s\u1ebd kh\u00e1c v\u1edbi h\u1ed3 s\u01a1 kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 10 n\u0103m. H\u1ed3 s\u01a1 c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft c\u0169ng c\u00f3 y\u00eau c\u1ea7u ri\u00eang v\u1ec1 gi\u1ea5y t\u1edd ch\u1ee9ng minh t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n.<\/p>\n

        7.3. Theo d\u00f5i th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf<\/h3>\n

        Trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u b\u1ed5 sung t\u00e0i li\u1ec7u. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n ph\u1ed1i h\u1ee3p v\u00e0 cung c\u1ea5p th\u00f4ng tin theo y\u00eau c\u1ea7u. Th\u00f4ng t\u01b0 80\/2021\/TT-BTC quy \u0111\u1ecbnh c\u00e1c m\u1eabu th\u00f4ng b\u00e1o v\u00e0 quy\u1ebft \u0111\u1ecbnh ri\u00eang cho th\u1ee7 t\u1ee5c n\u00e0y. V\u00ec v\u1eady, k\u1ebf to\u00e1n n\u00ean l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 th\u00f4ng b\u00e1o nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n

        VIII. K\u1ebft lu\u1eadn<\/h2>\n

        Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3<\/strong> ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p x\u00f3a n\u1ee3. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n; c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ebft ho\u1eb7c b\u1ecb tuy\u00ean b\u1ed1 \u0111\u00e3 ch\u1ebft; c\u00e1 nh\u00e2n m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 10 n\u0103m nh\u01b0ng kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/p>\n

        H\u1ed3 s\u01a1 x\u00f3a n\u1ee3 \u0111\u01b0\u1ee3c l\u1eadp theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 g\u1ed3m M\u1eabu 01\/XOANO<\/strong>, quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n, gi\u1ea5y ch\u1ee9ng t\u1eed, quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n ho\u1eb7c kh\u1ea3 n\u0103ng thu h\u1ed3i kho\u1ea3n n\u1ee3.<\/p>\n

        \u0110i\u1ec3m quan tr\u1ecdng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng t\u1ef1 \u0111\u1ed9ng x\u00f3a kho\u1ea3n n\u1ee3 tr\u00ean h\u1ec7 th\u1ed1ng thu\u1ebf<\/strong>. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp s\u1ebd r\u00e0 so\u00e1t, l\u1eadp h\u1ed3 s\u01a1 v\u00e0 chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Sau khi \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n m\u1edbi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

        Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra k\u1ef9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 s\u1ed1 li\u1ec7u n\u1ee3 tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u00fang h\u1ed3 s\u01a1 gi\u00fap qu\u00e1 tr\u00ecnh th\u1ea9m \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1eadn l\u1ee3i h\u01a1n.<\/p>","protected":false},"excerpt":{"rendered":"

        Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ph\u00e1p lu\u1eadt..<\/p>\n","protected":false},"author":1,"featured_media":16757,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 x\u00f3a ti\u1ec1n thu\u1ebf n\u1ee3 g\u1ed3m nh\u1eefng g\u00ec? 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