{"id":19019,"date":"2011-09-22T15:06:01","date_gmt":"2011-09-22T15:06:01","guid":{"rendered":""},"modified":"2011-09-22T15:06:01","modified_gmt":"2011-09-22T15:06:01","slug":"sua-doi-bo-sung-mot-so-dieu-cua-thong-tu-so-1652010tt-btc-ngay-26102010-cua-bo-tai-chinh-quy-dinh-thu-tuc-hai-quan-doi-voi-xuat-khau-nhap-khau-tam-nhap-tai-xuat-chuyen-khau-xang-dau-nhap-khau","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=19019","title":{"rendered":"S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 165\/2010\/TT-BTC ng\u00e0y 26\/10\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u x\u0103ng d\u1ea7u; nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH <\/o:p><\/SPAN><\/B><\/P><\/TD>

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/st1:country-region><\/st1:place><\/o:p><\/SPAN><\/B><\/P><\/TD><\/TR>

———-<\/SPAN><\/B><\/o:p><\/SPAN><\/P><\/TD>

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/o:p><\/SPAN><\/B><\/P><\/TD><\/TR>

S\u1ed1: 126\/2011\/TT-BTC<\/o:p><\/SPAN><\/P><\/TD>

———————————–<\/o:p><\/SPAN><\/P><\/TD><\/TR>

<\/o:p><\/SPAN><\/P><\/TD>

                                  H\u00e0 N\u1ed9i, ng\u00e0y 07th\u00e1ng 9 n\u0103m2011<\/o:p><\/SPAN><\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

<\/o:p><\/SPAN><\/U><\/B><\/P>

<\/o:p><\/SPAN><\/U><\/B><\/P>

TH\u00d4NG T\u01af<\/o:p><\/SPAN><\/B><\/P>

S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 165\/2010\/TT-BTC ng\u00e0y 26\/10\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u x\u0103ng d\u1ea7u; nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 pha ch\u1ebf x\u0103ng d\u1ea7u; nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u<\/o:p><\/SPAN><\/B><\/P>

———————-<\/SPAN><\/B> <\/o:p><\/SPAN><\/B><\/P>

C\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan s\u1ed1 29\/2001\/QH10 ng\u00e0y 29\/06\/2001 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan s\u1ed1 42\/2005\/QH11 ng\u00e0y 14\/06\/2005;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, Thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11 ng\u00e0y 14\/06\/2005;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2006\/N\u0110-CP ng\u00e0y 23\/01\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng v\u00e0 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a v\u1edbi n\u01b0\u1edbc ngo\u00e0i;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 84\/2009\/N\u0110-CP ng\u00e0y 15\/10\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh x\u0103ng d\u1ea7u;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 154\/2005\/N\u0110-CP ng\u00e0y 15\/12\/2005 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP ng\u00e0y 13\/08\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, Thu\u1ebf nh\u1eadp kh\u1ea9u;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/05\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 106\/2010\/N\u0110-CP ng\u00e0y 28\/10\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25\/05\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP ng\u00e0y 08\/09\/2008 c\u1ee7a Ch\u1ec9nh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/o:p><\/SPAN><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/o:p><\/SPAN><\/P>

B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 165\/2010\/TT-BTC ng\u00e0y 26\/10\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u x\u0103ng d\u1ea7u; nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 pha ch\u1ebf x\u0103ng d\u1ea7u; nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u<\/SPAN> nh\u01b0 sau:<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 1.<\/SPAN><\/B> B\u1ed5 sung kho\u1ea3n 4, \u0110i\u1ec1u 1 nh\u01b0 sau:<\/B><\/o:p><\/SPAN><\/P>

\u201c4. Th\u01b0\u01a1ng nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p kinh doanh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u b\u00e1n x\u0103ng d\u1ea7u \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh cho doanh nghi\u1ec7p thu\u1ed9c c\u00e1c khu ch\u1ebf xu\u1ea5t, khu b\u1ea3o thu\u1ebf, khu th\u01b0\u01a1ng m\u1ea1i – c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu kinh t\u1ebf c\u1eeda kh\u1ea9u kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, trong \u0111\u00f3 quy \u0111\u1ecbnh quan h\u1ec7 mua b\u00e1n trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c khu v\u1ef1c n\u00e0y v\u1edbi n\u1ed9i \u0111\u1ecba l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi vi\u1ec7c mua b\u00e1n x\u0103ng d\u1ea7u n\u00e0y th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t x\u0103ng d\u1ea7u; c\u1ee5 th\u1ec3 l\u00e0 doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u v\u00e0o Vi\u1ec7t Nam theo ch\u1ebf \u0111\u1ed9 t\u1ea1m nh\u1eadp x\u0103ng d\u1ea7u v\u00e0 b\u00e1n x\u0103ng d\u1ea7u cho doanh nghi\u1ec7p thu\u1ed9c c\u00e1c khu n\u00eau tr\u00ean theo ch\u1ebf \u0111\u1ed9 t\u00e1i xu\u1ea5t x\u0103ng d\u1ea7u\u201d.<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4, \u0110i\u1ec1u 6 nh\u01b0 sau:<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

\u201c4. X\u0103ng d\u1ea7u \u0111\u00e3 t\u1ea1m nh\u1eadp nh\u01b0ng kh\u00f4ng t\u00e1i xu\u1ea5t ho\u1eb7c kh\u00f4ng t\u00e1i xu\u1ea5t h\u1ebft, \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba:<\/o:p><\/SPAN><\/P>

4.1. L\u01b0\u1ee3ng x\u0103ng, d\u1ea7u nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng 10% kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 t\u1ea1m nh\u1eadp c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4, \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 78\/2006\/QH11.<\/o:p><\/SPAN><\/P>

4.2. N\u1ebfu kh\u1ed1i l\u01b0\u1ee3ng x\u0103ng, d\u1ea7u kinh doanh theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp \u2013 t\u00e1i xu\u1ea5t chuy\u1ec3n sang ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba l\u1edbn h\u01a1n 10% kh\u1ed1i l\u01b0\u1ee3ng \u0111\u00e3 t\u1ea1m nh\u1eadp th\u00ec ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 10% kh\u1ed1i l\u01b0\u1ee3ng t\u1ea1m nh\u1eadp c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4, \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd Thu\u1ebf s\u1ed1 78\/2006\/QH11.<\/o:p><\/SPAN><\/P>

4.3. Sau khi ho\u00e0n th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, t\u00e0i ch\u00ednh, ch\u1ecbu ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) theo lu\u1eadt \u0111\u1ecbnh th\u00ec th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u.\u201d<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ch\u01b0\u01a1ng IV v\u00e0 \u0110i\u1ec1u 14 nh\u01b0 sau:<\/o:p><\/SPAN><\/B><\/P>

1. \u201c Ch\u01b0\u01a1ng IV<\/o:p><\/SPAN><\/P>

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e1i xu\u1ea5t, xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u cho t\u00e0u bay\u201d.<\/o:p><\/SPAN><\/P>

            2. \u201c \u0110i\u1ec1u 14. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/o:p><\/SPAN><\/P>

                       1. \u0110\u1ed1i v\u1edbi t\u00e1i xu\u1ea5t x\u0103ng d\u1ea7u: <\/o:p><\/SPAN><\/P>

Khi giao h\u00e0ng cho t\u00e0u bay, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh cho Chi c\u1ee5c H\u1ea3i quan c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/o:p><\/SPAN><\/P>

– Xu\u1ea5t tr\u00ecnh t\u1edd khai h\u1ea3i quan \u0111\u00e3 \u0111\u0103ng k\u00fd;<\/o:p><\/SPAN><\/P>

– N\u1ed9p h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c phi\u1ebfu xu\u1ea5t kho: 01 b\u1ea3n ch\u00ednh;<\/o:p><\/SPAN><\/P>

– B\u1ea3n \u0111\u1ecbnh m\u1ee9c kh\u1ed1i l\u01b0\u1ee3ng x\u0103ng d\u1ea7u bay ch\u1eb7ng n\u1ed9i \u0111\u1ecba: 01 b\u1ea3n ch\u00ednh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay xu\u1ea5t c\u1ea3nh c\u00f3 bay ch\u1eb7ng n\u1ed9i \u0111\u1ecba).<\/o:p><\/SPAN><\/P>

2. \u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u:<\/o:p><\/SPAN><\/P>

2.1. Ch\u1ee9ng t\u1eeb ph\u1ea3i n\u1ed9p cho Chi c\u1ee5c H\u1ea3i quan:<\/o:p><\/SPAN><\/P>

– T\u1edd khai h\u1ea3i quan \u0111\u00e3 \u0111\u0103ng k\u00fd: 02 b\u1ea3n ch\u00ednh;<\/o:p><\/SPAN><\/P>

– H\u1ee3p \u0111\u1ed3ng mua x\u0103ng d\u1ea7u <\/SPAN>s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc ho\u1eb7c x\u0103ng d\u1ea7u c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u: 01 b\u1ea3n sao;<\/o:p><\/SPAN><\/P>

– H\u1ee3p \u0111\u1ed3ng b\u00e1n x\u0103ng d\u1ea7u cho t\u00e0u bay v\u00e0 ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3): 01 b\u1ea3n sao;<\/o:p><\/SPAN><\/P>

– Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c Phi\u1ebfu xu\u1ea5t kho: 01 b\u1ea3n ch\u00ednh;<\/o:p><\/SPAN><\/P>

– B\u1ea3n \u0111\u1ecbnh m\u1ee9c kh\u1ed1i l\u01b0\u1ee3ng x\u0103ng d\u1ea7u bay ch\u1eb7ng n\u1ed9i \u0111\u1ecba: 01 b\u1ea3n ch\u00ednh (\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay xu\u1ea5t c\u1ea3nh c\u00f3 bay ch\u1eb7ng n\u1ed9i \u0111\u1ecba);<\/o:p><\/SPAN><\/P>

– V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 C\u00f4ng th\u01b0\u01a1ng v\u1ec1 \u0111\u0103ng k\u00fd k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t, nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m x\u0103ng d\u1ea7u: 01 b\u1ea3n sao.<\/o:p><\/SPAN><\/P>

          2.2. Ch\u1ee9ng t\u1eeb (b\u1ea3n ch\u00ednh) xu\u1ea5t tr\u00ecnh khi Chi c\u1ee5c H\u1ea3i quan y\u00eau c\u1ea7u:<\/o:p><\/SPAN><\/P>

Xu\u1ea5t tr\u00ecnh c\u00e1c ch\u1ee9ng t\u1eeb (b\u1ea3n ch\u00ednh) \u0111\u1ec3 c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb (b\u1ea3n sao) ph\u1ea3i n\u1ed9p t\u1ea1i \u0111i\u1ec3m 2.1 kho\u1ea3n n\u00e0y.<\/o:p><\/SPAN><\/P>

\u0110i\u1ec1u 4. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/SPAN><\/B><\/o:p><\/SPAN><\/P>

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 21 th\u00e1ng 10 n\u0103m 2011.<\/o:p><\/SPAN><\/P>

2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1ec9 \u0111\u1ea1o C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, theo d\u00f5i v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.\/.<\/o:p><\/SPAN><\/P>

N\u01a1i nh\u1eadn:
<\/SPAN><\/I><\/B>-Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng CP;
<\/SPAN>-V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i; VP Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
<\/SPAN>-V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
<\/SPAN>-C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
<\/SPAN>-Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
<\/SPAN>-To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
<\/SPAN>-UBNDc\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
<\/SPAN>-S\u1edf TC, C\u1ee5c thu\u1ebf, H\u1ea3i quan, KBNN c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
<\/SPAN>-Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
<\/SPAN>-V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;
<\/SPAN>-Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam<\/st1:place><\/st1:country-region>;
<\/SPAN>-C\u00f4ng b\u00e1o; C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
<\/SPAN>-Website Ch\u00ednh ph\u1ee7; Website B\u1ed9 T\u00e0i ch\u00ednh;
<\/SPAN>-C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
<\/SPAN>-L\u01b0u: VT, TCHQ.<\/SPAN><\/o:p><\/SPAN><\/I><\/B><\/P>

 <\/o:p><\/SPAN><\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG
<\/SPAN><\/B>TH\u1ee8 TR\u01af\u1edeNG<\/SPAN><\/B> <\/o:p><\/SPAN><\/B><\/P>

(\u0111\u00e3 k\u00fd)<\/o:p><\/SPAN><\/B><\/P>

 <\/o:p><\/SPAN><\/B><\/P>

 <\/o:p><\/SPAN><\/B><\/P>

<\/o:p><\/SPAN><\/B><\/P>

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/SPAN><\/B><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/SPAN><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM———-\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00facS\u1ed1: 126\/2011\/TT-BTC———————————–                                  H\u00e0 N\u1ed9i, ng\u00e0y 07th\u00e1ng 9 n\u0103m2011TH\u00d4NG T\u01afS\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 165\/2010\/TT-BTC ng\u00e0y 26\/10\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, […]<\/p>\n","protected":false},"author":2,"featured_media":11782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[64],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/19019"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19019"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/19019\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/11782"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}