BO TAI CHINH ceNG HoA xA Hgl cHU Ncni.q. vIET NAMEQc l$p - Tr5 do - H4nh phric

56: 8ll /eE-Brc Hd nOi, ngdy'lf1hdng 4 ndm 2016

QUYET EINHVd viQc cdng UO ttrt tgc hirnh chinh sira tl6i, thay th6, bei b6 trong linh vr;c

ru6 thu6c thim quydn giii quyiit cria BQ Tdri chfnh

BQ TRTIONG BQ TAI CHINH

Can cri Nghi dinh sO 215l20l3AID-CP ngdy 2311212013 cfia Chinh phri quy-1.rI,dinh v€ chric ndng, nhiQm vu, quy€n h4n vd co cAu t6 chric cira B0 Tdi chinh;

Cdn cri Nghi dinh s6 6312010AID-CP ngdy 08/612010 cira Chinh phri v€

ki€m so6t thri tpc hdnh chinh vd Nghi dinh s6 48/20134ID-CP ngity 141512013

cria Chinh phir sira d6i, bO sung m6t sO AiAu oiua c6c nghi dinh li€n quan d6n

ki€m so6t thir tuc hdnh chinh;

Cdn cir Th6ng tu s6 15612013/TT-BTC ngity 611112013 cria BQ Tdi chinh

hucrng dAn thi hdnh mQt s6 di6u cria Lu4t QuAn ly thu6; Lupt sita d6i, bO sung

mQt s6 di6u cta Lu4t QuAn ly thutl vA Nghi dinh sO 83/20134{D-CP ngdy

221712013 ctia Chinh phri;

Cdn cri Th6ng tu s6 11012015/TT-BTC ngdy 2810712015 cria B0 Tdi chinh1 , ri t-hudng dAn giao dich diQn tir trong linh vlrc thu€;

Cdn cir Th6ng tu sO 15212015/TT-BTC ngity 0211012015 cria Bq Tei1t 11 ' t7chinh huong dAn v€ thu€ tdi nguy€n;

Xdt dC nghi cta TOng cuc trudng Tdng cuc Thu6 vd VU trucrng VU Ph6p

cfrtl eO Tdi chinh,

QUYET D!NH:

Didu 1. C6ng b6 kem theo Quy6t dinh ndy s6u (06) thf tuc hdnh chinh

sira d6i, thay th6, bai b6 trong linh vgc QuAn ly thuti thuQc pham vi chirc ndng

quAn ly cria BQ Tdi chinh bao gdm:

- 04 Tht tUc hdnh chinh sua ddi, thay th6;

- 02 Thtr tqc hdnh chinh bai b6.

(Phu luc kdm theo).

Didu 2. Quy€t dinh ndy co hiQu lyc thi hdnh tcc ttr ngiry 2011112015.

Diiiu 3. Ch6nh Vdn phong, vu trucrng vp Ph6p crrc eo Tdi chinh, T6ng,

-i ?--' ^--^.r.:-.

L^^cuc Tru&ng T6ng crlc Thu6, Cpc tru&ng CUc Tin hqc vd Thdng ke Tdi chinh vd

thti trucrng c5c dcn vi co li€n quan chiu tr6ch nhiQm thi hdnh Quy6t dfnh ndy./.

Noi nhfrn: . ,- Nhu oiAu f ,r- Ldnh dao 86;- Cuc Ki€m so6t TTHC (BO Tu ph6p);- website B0 Tei chinh;- Website TaT;/- Luu: VT, TCT(VT, PC (3b)).tf

KT. BQ TRT.IONG

Be rAr cHiNH ceNG HoA xA Hgr cHU Ncnia vrET NAMDQc l$p - Tr.r do - H4nh phric

THU TvC HANH CHiNH MOI BAN HANH, SUA DoI, THAY THE, BAI BoTHUec rHAM vI cHrIc NANG euAN r,.f cua, ng rAl cHiNH

(Ban hdnh kdm theo Quy\t dinh s6 .9H../QD-BTC ngdy /{thdng $. ndm 20I6cila B0 truong B0 Tdi chinh)

PhAn IDANH MVC THU TUC HANH CHiNH

1. Danh mUc thfr tuc hhnh chinh tlugc sfra tl6i, thay th6 thuQc ph4m vichric ning quin ly cfia BO Tii chfnh

STTsii trb soTTHC(')

II

i 'TGn thri tuc hinh chinh

T6n VBQPPLquy illnh nQidung srla.rl6i,

thav th6\"

Linhvqc

CtrquanthqchiQn

A. Thn tgc hirnh chinh cdp'Tdng cgc Thu6

B. Thri tgc hinh chinh cip CUc Thu6

I Khai thu6 tdri nguy€n aOl vOi co sokhai th6c tdi nguy€n

Th6ng hrr52l20r5lTT-BTC02/10/2015BO Tai chinh

SO

ngaycua

Thu6 cucThuti

2 Khai quy6t todn thu6 tdi nguydn (truddu th6, khi thi6n nhi€n)

Thdng tu s6

ts2l20t5lTT-BTC ngay0211012015 ctraB0 Tei chinh

Thu€ cucThuO

C. Thri tgc hhnh chinh c6p Chi cgc Thu6

i Khai thu6 tdi nguy6n OOi vOi

khai th6c tiri nguy€nTh6ng tu152l20t5lTT-BTC02t14t2015B0 Tei chinh

SO

ngaycua

Thuti chicuc

Thu6

2 Khai quy6t toiin thu€ tdi nguy€n (trirdAu th6, khi thi€n nhi€n)

Th6ng tu s6

152120ts/TT-BTC ngay0211012015 cua

B0 Tai chinh

Thu€ chicuc

Thu6

chinh bi bei bd thuQc ph?m vi chric ningquin $ cfia B0 Tni chfnh

STTSii tr6 scr

TTHC(1) TOn thri tgc hhnh chinhTGn VBQPPL quy

illnh viQc bei b6 thfitgc hinh chfnh(2)

Linhvrrc

Ccrquanthychi6n

A: Thri tgc hhnh chinh c6p T6ng cgc Thu5

B. Thfi tgc hinh chinh c6p Cgc Thu6

I Khai phuong ph6p x6c dinhgi6 tinh thu0 tdi nguy6n

Th6ng tut52t20t5lTT-BTCngdy 0211012015B0 Tei chinh

so

cua

Thu6 cucThu6

C. Thn tgc hinh chfnh cdp Chi cgc ThuG1I Khai phuong phrlp x6c dinh

gi6 tinh thu€ tdi nguyOnTh6ng tuI52I2OI5ITT-BTCngdy 02/1012015B0 Tei chinh

SO

cua

Thu6 Chi cUcA

r nue

Phin IINQI DUNG CV THE CUA TI.NG THU TUC TTAXH CHINH THUQC

PHAM Vr CHrtC XANC QUAN Lf CU.q, BQ TAr CHiNH

A. Thri trlc hinh chfnh cip T6ng cgc Thu6

B. Thfi tuc hhnh chfnh c6p CUc thu6

I. Thfi tgc hinh chinh mfi:

ti. tnfi tgc hinh chinh sfra tl6i, thay th6

L. Khai thu6 tii nguy€n Odi voi ca s& khai thric tii nguy6n.

- Trinh tg thrSc hiQn:

+Budc 1:

, -l

t 1 ^ t r . 11 t+ + To chuc, c5 nhAn khai th6c tiri nguy€n thi0n nhiOn lap hd so khai thu€ vdgrii d€n ccy quan thu6 qu6n ly tryc ti€p (trucrng hqp Td chuc, c6 nh6n khai th6c tdinguy€n thi0n nhi€n c6 try sd chinh t?i tinh, thdnh ph6 ndy nhung c6 hoqt dQng

khai th6c tdi nguy€n t4i tinh, thAnh phO khdc thi nQp hd so khai thui5 tai Cuc Thuti

ho[c Chi cuc Thu6 do Cgc tru&ng CUc Thu6 noi ph6t sinh ho4t dQng khai thric tdinguy6n quy dinh), chAm ntr6t ta ngdy thir 20 (hai muoi) ctra th6ng ti6p theo th6ngph6t sinh nghia vu thu6.

nih vdi trudng hqp tdi nguy\n khai thac td khodng sdn thi t6 chuc, h0 kinhdoanh khai thdc tdi nguy€n co trdch nhi€m th6ng bdo voi co quan thu| viphwong phdp xdc dinh gid tinh thuA d6i voi tittg loqi tdi nguyAn khai thdc, kAm

theo h6 so khai thu€ tdi nguy€n cila thdng ddu fiAn c6 khai thdc. Tradng ho. p thayt.i' | | +. t . r ,, | ' tdoi phuong phap xdc dinh gid tinh thuA thi th6ng bdo lqi vdi co quan thu| tr1rc

ti€p qudn ly trong thang cd thay d6i.

++ T6 chirc dugc giao b6n loai tdi nguy€n thi€n nhi6n bi bdt gift, tlch thu^ rL| ,. rl |t, t '

thpc hiQn nQp h6 so k0 khai thu6 tiri nguy€n theo tung ldn phdt sinh cho Cpc thu€

hoac Chi cuc Thu(i do Cpc trudng Cuc Thu6 noi b6n tdi nguyOn quy dinh.

+ Bu6c 2. Co quan thu6 thgc hiQn ti6p nhin:

+* Trudng hcr-p h6 so dugc nQp tryc tii5p tai co quan thu6, c6ng chirc thu6..Ati€p nhdn vd d6ng d6u ti€p nhfln h6 so, ghi thoi gian nhQn h6 so, ghi nhpn sd

luqng tdi liQu trong h6 so vd ghi vdo s6 vdn thu cita co quan thu6.

++ Trudng hqp h6 so dugc giri qua ducrng buu chinh, c6ng chirc thu6 d6ngtA \ t ^ddu ghi ngdy nh4n h6 so vd ghi vdo sd vdn thu cira co quan thu€.

++ Trubng hqp hd so duoc n6p thdng qua giao dich diOn tir, viQc ti6p nh6n,, .i . I .ki€m tra, chap nhan hd so khai thu6 do co quan thuO thgc hiEn thdng qua hQ

thdng xri lf dfi liQu diQn tt.- C6ch thri'c thqc hiQn:

. .. a+ NOp tryc ti€p tqi try sd ccv quan thu6 qu6n ly dcrn vi.

+ Ho{c grii qua hd th6ng buu chinh.! YY V

" ' J+ HoAc gfti bdng vdn b6n diQn tt qua c6ng th6ng tin diQn tri cira co quan

- Thhnh phin, s6 lugng h6 scr:

++ Thhnh phin h6 str: Tcv khai thu6 tdi nguy€n mAu s6 0I/TAIN ban hdnhkdm theo Th6ng tu sO 15612013/TT-BTC.

. ^K++ SO lugng h6 str: 0t (b0).

- Thli h4n giii quy6tt Kh6ng phii tri k€t qui cho ngudi nQp thu6.

- OOi tugng thgc hiQn thri tgc hinh chfnh: C6 nh6n, t6 chric.

- Ccr quan thr;c hiQn thri tgc hinh chinh: CUc Thuti.

- r6t.qui thryc hiQn thri tBc hinh chinh: H6 so grii d6n co quan thu6r r A , ' i..kh6ng c6 k€t qu6 gi6i quy€t.

- LQ phi (n5u c6): Kh6ng.

- TOn miu don, miu td khai: Td khai thuti tdi nguy€n m6u sO 0I/TAIN banhdnh kdm theo Th6ng tu s0 l56l20t3lTT-BTC

.A}.-- YGU ciu, tliOu kiQn thr;c hiQn thfi tgc hhnh chinh (n5u c6): trudrng hqp^ ,r A t I \ " ' . Inguor ngp thue lga chon va gui ho scv d€n co quan thu€ th6ng qua giao dfch di6n

tt thi phai tuan thri dirng c6c quy dinh cria phrlp luar vA giao dich ctiQn tri.

- Cin crl' ph6p lf cfia thri tgc hirnh chinh:

+ Luft Qu6n ly thu€ sA lgtZOOelQHlt ngdy 2g/tt/2006.+ Lu0t sria d6i, bd sung m6t s6 di€u cria c6c Luft ve tnu6 sA Zt/zOtZ/eHl2

ngiry 20llll20l2.+ Luflt sria d6i, b6 sung mot sd di€u cria circ LuQtvC thuti s6 ltlzot+/eHt3

ngiry 26 th6ng 1l ndm 2014;

+ Luflt Thu6 tdi nguy€n so +slzoogleHr2 ngity 25 th6ng 11 ndm 2009;+ Luft Kho6ng san sd 60/2010/eH12 ngdy 17 thfng t 1 ndm 2010;

, + Nghi dinh s6 83/2013AID-CP ngiry 221712013 cira Chinh phri quy dlnh chititit thi hdnh mOt so eicu cua Lu{t euen iy tn"e vd Lu4t sria aoi, uo ,ung *0, ,6didu cria Ludt QuAn ly thu€.

+ Nghi dinh sd 50120104ID-CP ngdy 14 thing 5 ndm 2010 cira Chinh phir. ,.^quy dinh chi ti6t vd hucrng dAn thi hdnh m6t s6 di€u cria Ludt Thu€ tdi nguydn;

+ Nghi dinh s6 l2l20l5ND-CP ngdy 12 thdng 02 ndm 2015 cria Chinh pht1 ' rxhucrng ddn thi hdnh Lu4t sira d6i, bO sung mQt sO di€u ctra c6c Luat ThuC vd siradOi, bd sung mQt sO eiAu ctra c6c Nghi dlnh vC thu6;

+ Thdng tu sd 15612013/TT-BTC ngey 6/1112013 cria B9 Tdi chinh hudngd6n thi hAnh mQt s6 di6u cta LuQt QuAn t;; ttru€ vd Nghi dinh sO 8312013ND-CPngiry 221712013 cta Chinh phri.

_ +, Th6yS ta s6 I 5 2/20 I S/TT-BTC ngay 02/ I0/20 I 5 cil,a B0 TAi chinh habngdan v€ thu€ tdi nguy4n.

Th6ng ta s6 I 10/201 S/TT-BTC ngdy 2B/07/20I 5 cila B0 TAi chlnh huongddn giao dich di€n t* trong lTnh vqrc thue.

- MAu ilon, mAu td khai tlinh kim:--i 'rt,)" I

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2. Khai quyi5t tofn thu6 tiri nguy6n (trt dAu th6, khf thi6n nhi6n).

- Trinh tq thqrc hiQn:

+Bu6c 1:

++ TO chfc, c6 nhAn khai th6c, thu mua tdi nguyOn thiOn nhi€n lap hO so khait. ,( .quy€t to6n thu6 tai nguy€n vd gti d€n co quan thu6 qu6n ly truc ti6p.

++ TO chric duoc giao b6n loai tdi nguy6n thi€n nhi€n bi bat git, tich thuthr,rc hi€n lap

116 so khai quyet torin thu6 tdi nguy€n theo tlng lAn ph6t sinh vd gui

d€n CUc Thu€ hodc Chi cuc Thu€ do Cr;c trucmg Cuc Thut5 noi brin tdi nguy€nquy dinh.

+ Bu6c 2. Co quan thu6 thuc hiQn titip nhan:

++ Trudng hqp h6 so dugc n6p tryc ti6p tai co quan thu6, cdng chric thui5,'l r ^ \ a'ti€p nhfn vd dong dAu tiOp nh4n h6 scr, ghi thdi gian nhfln h6 so, ghi nhan sd

lugng tdi liQu trong hO so vd ghi vho sd vdn thu cira co quan thu6.

++ Trubng hap hd so duoc giri qua ducrng buu chinh, cdng chuc thu6 d6ngtAddu ghi ngdy nh4n h6 so vd ghi vdo sO vdn thu ctra co quan thu6.

++ Trudng hqp hO so dugc nQp th6ng qua giao dich di€n tu, vi6c ti6p nh4n,, .l , A .ki€m tra, ch6p nhan hd scy khai thuO do co quan thu6 thuc hien th6ng qua hQ

th6ng xri ly du liQu diqn tu.

- C6ch thrlc thrlc hiQn:.. A+ Tryc ti€p tai tru so co quan thu€ qu6n ly dcrn v!.

+ Ho{c grii qua h0 thOng buu chinh.

. + Hoic gui b6ng vdn bdn dien ttl qua c6ng th6ng tin di6n tri ctia cc' quanthu€.

- Thirnh phin,.5 logng hO so:

+ Thdnh phdn hi so:

++ Td khai quy6t :riin thu€ tdi nguy6n theo mAu sO OZltAtN ban hAnh

kdm theo Th6ng tu s6 15612013/TT-BTC.

++ Bdng kA, ftong dd ke khai chi ti€t sdn luqng khai thdc trong ndm theotirng m6 taong img vcti Giay phdp ilaqc cdp (doi vdi hogt dong khai thdc khodngsdn).

++ C6c tdi liQu li€n quan d6n viqc mi6n, giAm thu6 tdi nguy0n kdm theo,A(neu co).

+ Sd luqng h6 scr: 01 b9

- Thcri h4n giii quy6t h6 scr: Kh6ng phAi tri ktit quA cho ngudi ndp thu6.

- OOi tugng thqc hiQn thri tgc hdrnh chinh: Td chric, ca nhdn.

- Ccr quan thpc hiQn thri tgc hirnh chinh: Cuc Thu6.

- ff, qui thr;c hi6n thfi tgc hirnh chinh: Hd so gti d6n co quan thuti kh6ngc6 k6t qud gi6i quy0t.

- LQ phi (n6u c6): Khdng c6

- TGn miu tlcrn, td khai: Td khai quy6t to6n thu6 tdi nguy€n m6u s6O2/TAIN ban hdnh kdm theo Th6ng tu s6 tS6lZ0l3iTT-BTC.

- YGu ciu, didu kiQn thqc hiQn thri tgc hirnh chinh (n6u c6): trudng hqpngudi nQp thuti lga chon vd gti hd so clt5n co quan thu6 th6ng qua giao dich di€ntt thi phai tuan thti dring c6c quy dinh crlra ph6p luflt v6 giao dich diQn tri.

- Cin cti ph6p lf thgc hiQn thri tgc hinh chfnh:

+ Lu4t QuAn ty tnue s6 WZOO6/eH1t ngdy 29 thing 1t ndm 2006;

+ Lu0t sria d6i, bo sung mOt so ctidu cria Lu4t eu6n li thu6 sti2ll2012lQH12 ngdy 20th{tng 1t ndm 20L2

+ Nghi dinh sd 83/20134ID-qP ngdy 22 th6ng7 nd"m 2013 cta Chinh phriquy ctinh chi ti6t thi henh mOt sO di€u ctia Luat Quin ly thu6 vd Lu{t sria AOi, UO

sung m6t sO eiOu cria Luit QuAn ly thu€;

+ Nghi dinh so 50/2010/1.{D-cP ngey ry thge 5 n6m 2010 cria chinh phriquy dinh chi ti6t vd hudng d6n thi hdnh mQt so eiAu.tu t,4t Thu0 tii nguyOnf

+ \Shi dinh s6 l2l20l5A{D-CP ngiry 12 thring 02 ndm 2015 cria Chinh phtihY*e d6n thi hdnh Lu4t sira d6i, bO sung mOt s6 eieu cria c6c LuAt ThutS va stad6i, bO sung mdt sO OlCu cria c6c Nghi dinh vC thutl;

-t + Th6ng tu s6 LS61}A].31TT-BTC ngiy 6/1112013 cria B0 Tdi chinh hu6ngd6n thi hdnh mQt sO eiAu ctia Luft Quin ly thu6 vd Nghi dlnh s6 83/2013AID-Cpngiry 221712013 cira Chinh phri.

_ 1rh67tg ta s6 152/201S/TT-BTC ngdy 02/10/2015 cila BO Tdi chinh hu6ngddn vi thu€ tdi nguyAn.

-: + Thgng u s6 I I0/201,/TT-BTC ngdy 28/a7/2015 et)a B0 rai chinh haongddn giao dich di€n ta trong lTnh w;c thu|.

- Mdu bi6u ttinh kim:

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II. Thri tuc hhnh sfra d6i, thay th6:

1. Khai thuiS tiri nguy6n aiii vrl.i ccr s& khai th:ic tii nguyOn.

- Trinh tg thr;c hiQn:

+Bu6c 1:

, , mi a , r r+ + T6 chric, cii nh6n khai th6c tdi nguy€n thi€n nhi6n lfip hO so khai thu€ vdgti d6n co quan thuO quin ly truc titip (trucrng hqp T6 chric, c6 nh6n khai th6c tdinguyOn thiOn nhiOn c6 try so chinh tpi tinh, thirnh phd ndy nhung c6 ho4t dQng

khai th6c tdi nguy6n t4i tinh, thdnh phO thac thi nQp hd so khai thui5 tai CUc ThuO

hopc Chi cuc Thu6 do Cgc truOng Cuc Thu6 noi ph6t sinh hopt dQng khai th6c tdinguy€n quy dinh), chfm ntrAt ta ngdy thri 20 (hai muoi) cira thSng ti6p theo th6ngph6t sinh nghia vu thu6.

DtSi vot tradng hop tdi nguy€n khai thdc td khodng sdn thi t6 chftc, hp kinhdoanh khai thdc tdi nguyAn co trdch nhi€m th6ng bdo vdi co quan thud viphwong phdp xdc dinh gid tinh tnue a6i voi tbng toqi tdi nguyAn khai thac, kAm

theo h6 so khai thu6 tdi nguy€n cua thdng ddu ti€n c6 khai thdc. Tradng hqp thaya,i. 1 1 J. t . , ,, 1 t 1 . r.doi phaong phdp xdc dinh gid tinh thu€ thi th6ng bdo lqi vdi co quan thu€ tracfiAp quan ly trong thdng co thay d6i.

++ TO chirc dugc giao b6n loai tdi nguy€n thi6n nhi€n bi bat gifr, tfch thu^ ,l

thuc hiQn nQp hd so kC khai thu€ tdi nguy6n theo tring ldn ph6rt sinh cho Circ thuO

hodc Chi cuc Thu6 do Cr,rc trucrng Cuc Thu6 noi b6n tdi nguyEn quy dinh.

+ Bu6c 2. Co quan thu6 thuc hi6n ti6p nhAn:

++ Trulng h-ry. p hd scy ducyc nQp tryc titip tai co quan thu6, cdng chirc thu€.'Ati6p nh4n vd d6ng dAu ti6p nh4n hO scr, ghi thdi gian nhfln h6 so, ghi nhdn s6

lugng tdi liQu trong h6 so vd ghi vdo sO vdn thu cria co quan thu6.

++ Trudng hqp hii scr duoc gui qua duong buu chinh, c6ng chric thu6 d6ng,A

ddu ghi ngdy nhQn h6 scv vd ghi vdo s6 vdn thu cira co quan thu6.

++ Trudng hap hii scv dugc nQp th6ng qua giao dich dien tri, vi6c ti6p nhfn,ki€m tra, ch6p nhQn hO scr khai thuli do co quan thu6 thuc hiqn thdng qua hQ

thdng xri ly dt liQu diQn tti.

- Cich thric thgc hiQn:

+ Ngp tr.uc ti6p t4i try sd ccr quan thu6 quin lli don vi.

+ HoAc gtti qua hQ th6ng buu chinh.

+ Ho{c grii bing vdn bAn diQn tu qua c6ng th6ng tin diQn fli cria co quan

thuti.6

- Thdrnh phAn, s6 luqng hd sa:

++ Thhnh phAn hd scr: Td khai thu6 tdi nguy6n m6u s6 OI/TAIN ban hAnhkdm theo Th6ng tu sd 15612013/TT-BTC.

' ^l++ Sd luqng hd so: 01 (b0).

- Thcri h4n giii quy6t; Kh6ng phii tri k6t qui cho ngudi nQp thu6.

- Biii tuqxg thgc hiQn thri tgc hirnh chinh: C6 nh6n, t6 chric.

- Ccr quan thgc hiQn thri tgc hinh chfnh: Chi cqc Thu6.

- I(6t qui thgc hiQn thri tgc hirnh chinh: Hd so grii dtln co quan thu6r r ^ ' t A.kh6ng co k6t qu6 gi6i quy6t.

- LQ phi (n6u c6): Kh6ng.

- TGn miu don, mfru td khai: Td khai thu6 tdi nguy€n m6u sO OI/TAIN banhdnh kdm theo Th6ng tu s6 |5612013/TT-BTC

- YOu cAu, didu kiQn thr3c hiQn thi trlc hirnh chinh (n6u c6): trudng hgrp ngudindp thud lrga chgn vd grii hd so d€n co quan thu6 th6ng qua giao dich di6n tft rhiph6i tu6n thri dring c6c quy dinh cria ph6p luat v€ giao dich di€n tt.

- Cin cft phrip lf cria thri tgc hdrnh chinh:

+ Lu0t QuAn ly thutl sO tSlZOO6lQHl l ngdy 29/1112006.

+ Luat sria d6i, bd sung mqt s6 di€u cria c6c LuAt vC thuti sO ZttZOtZleHlzngiry 2011112012.

+ Luat sria d6i, b6 sung mQt s6 diAu cria c6c LuAt vii thu6 sS lyzovleHl3ngiry 26 thSng 11 ndm 2014;

+ Lu0t Thu0 tdi nguyOn s6 qs?oogleHl2 ngiry 25 th6ng t l n6m 2009;+ Lu4t Kho6ng sin s6 60/2010/QH12 ngdy 17 th6ng t 1 n6m 2010;

. r .1 fgli dinh s6 83120134{D-CP ngity 22/7/2013 cria Chinh phir quy dfnh chiti6t thi hdnh m6t sd di0u cua Lu4t QuAn ly thu€ vA Ludt sria d6i, b6 sung m6t sddi€u cta Lu4t Quin ty tnu6.

+ Nghi dinh sd 50/20104{D-cP ngny 1{ t$ng 5 ndm 2010 cira chinh phi. +' r t. ,.4 | A, I -.1quy dinh chi ti€t vd hudng d6n thi hAnh mQt s6 di€u cria Lu4t Thutl tdi lguy€n;

+ \Shi ctinh s6 \2/20|5AIE-CP ngity 12 th6.ng 02 ndm20l5 cria Chinh phrihY*g d6n thi hdnh Lu4t sria d6i, bd sung mdt s6 diAu .r'ru ciic LuAt Thu6 ua straCOi, UO sung m6t sO AiAu cta cilcNghi Oinn ve thu6;

Th6ng tu s6 15612013/TT-BTC ngey 6lttl20t3dAn thi hdnh m6t sO ei6u cria Lupt eu6n lj thu;5 vd Nghingiry 221712013 cfra Chinh phri.

- +. fh6yS ta so I52/201S/TT-BTC ngay 02/10/20t 5ddnv€ thu€ tdi nguy|n.

cia BQ Tdi chinh hudngdinh sO 83120134{E-CP

c{ra BA Tdi chinh hadng

7

_ + Th6ng tu s6 I I0/201|/TT-BTC ng.ay 28/07/2015 cila Ba Tdi chtnh hadngddn giao dich di€n ta trong linh vac thue.

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- Trinh tr; thr;c hiQn:

+Budc 1:

++ T6 chirc, c:l nhdn khai thilc, thu mua tdi nguy€n thi€n nhi€n lap h6 so khaiA. i..,quy€t toiln thu€ tdi nguy€n vd grii d€n co quan thu6 qu6n ly tryc ti6p.

++ TO chric dugc giao b6n loai tdi nguy€n thi6n nhi6n bi bat gifr, tich thu,l r.^ t ,\thuc hiqn lAp h6 so khai quy€t torln thu6 tdi nguydn theo tirng lAn phrlt sinh vd griid6n Cuc Thu6 hodc Chi cuc Thuti do Cuc tru&ng Cgc Thuti noi biln tdi nguy6nquy dinh.

+ Bu6c 2. Co quan thu6 thUc hiQn ti6p nh{n:

+* Trudng hqp h6 so dugc nQp tryc ti6p tAi co quan thu6, c6ng chirc thu6..i. \ a,ti€p nhQn va dong dAu ti6p nhfln h6 so, ghi thdi gian nhan h6 so, ghi nhAn sO

lugng tdi li€u trong h6 so vd ghi vdo s6 vdn thu cta co quan thuO.

++ Trudng hqp hO so dugc giri qua ducrng buu chinh, c6ng chirc thu6 d6ngtl. \ | ^dAu ghi ngdy nh4n h6 so vir ghi viro sO v[n thu ctra co quan thu€.

++ Trudng hqp h6 so dugc nQp th6ng qua giao dich diOn tri, viQc tii5p nh4n,, .;. A ,ki€m tra, chAp nhQn h6 so khai thuO do co quan thu6 thuc hiQn th6ng qua hQ

th6ng xt ly du liQu di6n tt.- C6ch thri'c thqc hiQn:

.A+ Tryc ti€p tai try so co quan thu6 quin ly dcm vi.

+ Ho6c grii qua h€ th6ng buu chinh.

+ Hoic gti bing vdn bin diQn tri qua c6ng th6ng tin dien ttr cira co quanthu6.

- Thirnh phAn, s5 lugng hd scr:

+ Thdnh phiin hi so:

++ Td khai quy6t to6n thuti tdi nguy€n theo mdu sO OZtaIN ban henhkdm theo Th6ng tu sd 156I2OI3ITT-BTC.

*+ BanS kA kim theo Td'klmi Et1,At tudn thu€ ndm trong d6 kA khai chi.:

ilAt san lu'o'ng khai thdc trong ndm tlteo ting mo txrong {mg vo'i Gidr- phip dvp'cctip(tloi vtvi hoqt d|ng khai thac khodng san).

++ C6c tdi liQu li6n quan d6n viQc mi6n, giAm thu6 tdi nguy€n kdm theo(n{iu c6).

. ^.d ,+ SO lrong hO so: 0l b0

- Thcri h4n giii quy6t h6 so: Kh6ng ph6i trd k6t quA cho ngudi nQp thuti.

^i.- Ddi tugng thrgc hiQn thri tgc hirnh chinh: T6 chirc, cri nhdn.

- Co quan thgc hiQn thfi tgc hirnh chinh: Chi cgc Thu6.

- fi, qui thr;c hiQn thri tqc hinh chfnh: Hd so grii dtin co quan thu6 kh6ngc6 k€t qu6 gi6i quy€t.

- LQ phi (n6u c6): Kh6ng c6

- TGn miu tlon, td khai: Td khai quytit todn thu6 tdi nguy€n m6u s6

O2/TAIN ban hdnh kdm theo Th6ns tu s6 L5612A].31TT-BTC.

- YOu ciu, tlidu kiQn thr;c hiQn thri tgc hdrnh chinh (n6u c6): trucrng hqpnguoi nQp thuti lua chgn vd grii h6 so d6n co quan thu6 th6ng qua giao dich dientt thi phdi tuAn thtr dung c6c quy dinh cria ph6p luat vC giao dfch clien tri.

- Cin cti ph:lp If thgc hiQn thri tgc hirnh chfnh:

+ Lu{t Quin ly thu€ s6lglZOO6/QH11 ngAy 29 thing 11 ndm 2006;

+ Luflt sria d6i, bO sung mQt s6 di€u cira Luflt Quin ly thu6 s6

2Il2012lQH12 ngdy 20 thfing t 1 ndm 2012

+ Nghi ttinh sO 83/20I3AID-CP ngity 22 th6ng 7 ndm 2013 cria Chinh phriquy dinh chi ti6t thi hdnh mQt sd didu cria LuAt Quin ly thuti vd Lupt sria d6i, b6sung mQt sO Cieu cria Luflt QuAn ly thu6;

+ Nghi dinh sO 50/20104ID-CP ngiry 14 th6ng 5 ndm 2Ol0 cria Chinh phri!. r r. ..4.quy dinh chi ti6t vA hu6ng ddn thi hdnh mQt s6 di€u cta Luit Thu6 tdi nguy€n;

+ Nghi dinh sd l2l20l5/NE-CP ngdy 12 thring 02 ndm 2015 cta Chinh phrihy*g. d6n thi hdnh Luflt sria d6i, b6 sung mQt s6 didu cta chc LuQt Thu6 vd sriad6i, bd sung mQt s6 di6u cua chc Nghi dinh vd thu€;

Th6ng tu sQ 156120131TT-BTC ngdy 61.1112013 cira B0.Tdi chinh huongdAn thi hdnh mQt sd cli6u cria Lu4t QuAn ly thu6 vd Nghi dinh s6 83/20134ID-CPngiry 2217/2013 cria Chinh phri.

_ 1fh61tS ta sd 152/201S/TT-BTC ngay 02/10/2015 ctia 86 Tdi chfnh hudngddn vA thu€ tdi nguyOn.

Th6ng ta s6 I 10/201\/TT-BTC ngdy 28/A7/2015 cfia B0 Tdi chinh hudngdan giao dich di€n ta trong lTnh vryc thu€.

- MEu bi6u itinh kim:.-a :\

Itli "l.sl2. Mau 02-TAINTo

khai quyet toan thue

Ghi chir: PhAn chfi in nghi€ng ld n6i dung sria d6i, b6 sung, thay th6.

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