Ng\u00e0y 14\/5\/2020, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 09\/2020\/TT-BTC quy \u0111\u1ecbnh l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng c\u1eeda kh\u1ea9u nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u qua bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, kinh doanh chuy\u1ec3n kh\u1ea9u v\u00e0 h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t g\u1eedi kho ngo\u1ea1i quan (\u201cTh\u00f4ng t\u01b0 s\u1ed1 09\/2020\/TT-BTC\u201d). B\u00e0i vi\u1ebft xin \u0111\u01b0\u1ee3c \u0111i\u1ec3m qua m\u1ed9t s\u1ed1 n\u1ed9i dung ch\u00ednh nh\u01b0 sau:
\nNh\u1eefng ch\u1ee7 th\u1ec3 b\u1ecb t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp b\u1edfi Th\u00f4ng t\u01b0 s\u1ed1 09\/2020\/TT-BTC:
\nTh\u01b0\u01a1ng nh\u00e2n tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, kinh doanh chuy\u1ec3n kh\u1ea9u, g\u1eedi kho ngo\u1ea1i quan.
\nC\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 quan qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, kinh doanh chuy\u1ec3n kh\u1ea9u, g\u1eedi kho ngo\u1ea1i quan.
\nC\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, kinh doanh chuy\u1ec3n kh\u1ea9u, g\u1eedi kho ngo\u1ea1i quan.
\nN\u1ed9i dung ch\u00ednh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 09\/2020\/TT-BTC:
\nH\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, kinh doanh chuy\u1ec3n kh\u1ea9u, n\u1ebfu nh\u1eadp kh\u1ea9u v\u00e0o ho\u1eb7c t\u00e1i xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam qua bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n th\u00ec vi\u1ec7c nh\u1eadp kh\u1ea9u ho\u1eb7c t\u00e1i xu\u1ea5t \u0111\u00f3 ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua c\u00e1c c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf, c\u1eeda kh\u1ea9u ch\u00ednh (c\u1eeda kh\u1ea9u song ph\u01b0\u01a1ng) \u0111\u01b0\u1ee3c m\u1edf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 112\/2014\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n.
\nQuy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 h\u00e0ng h\u00f3a n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t g\u1eedi kho ngo\u1ea1i quan n\u1ebfu h\u00e0ng h\u00f3a \u0111\u00f3 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o ho\u1eb7c t\u00e1i xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam qua bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n.
\nTh\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 09\/2020\/TT-BTC: T\u1eeb 00h00 ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 14\/5\/2020, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 09\/2020\/TT-BTC quy \u0111\u1ecbnh l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng c\u1eeda kh\u1ea9u nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u qua bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, kinh doanh chuy\u1ec3n kh\u1ea9u v\u00e0 h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t g\u1eedi kho ngo\u1ea1i quan (\u201cTh\u00f4ng t\u01b0 […]<\/p>\n","protected":false},"author":3,"featured_media":11982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11981","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/11981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=11981"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/11981\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/11982"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=11981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=11981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=11981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}