Ng\u00e0y 09\/4\/2019, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2019.
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 20\/2019\/TT-BTC \u0111\u00e3 \u0111\u01b0a m\u1ed9t s\u1ed1 thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1, c\u1ee5 th\u1ec3 bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:
\nTh\u1ee9 nh\u1ea5t, \u0111\u1ea5t \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao ho\u1eb7c cho thu\u00ea theo h\u00ecnh th\u1ee9c tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t m\u1ed9t l\u1ea7n cho c\u1ea3 th\u1eddi gian thu\u00ea s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch sau \u0111\u00e2y: \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ea5t trong hay ngo\u00e0i khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t), \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng ho\u1eb7c x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng. C\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ec3 cho thu\u00ea ho\u1eb7c t\u1ef1 s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1.
\nTh\u1ee9 hai, nh\u00e0, \u0111\u1ea5t \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, t\u00e1i \u0111\u1ecbnh c\u01b0 (k\u1ec3 c\u1ea3 nh\u00e0, \u0111\u1ea5t mua b\u1eb1ng ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3) khi nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i nh\u00e0, \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb thu h\u1ed3i nh\u00e0, \u0111\u1ea5t \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 (ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p, ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ho\u1eb7c \u0111\u00e3 kh\u1ea5u tr\u1eeb l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 ph\u1ea3i n\u1ed9p khi t\u00ednh ti\u1ec1n b\u1ed3i th\u01b0\u1eddng nh\u00e0 \u0111\u1ea5t b\u1ecb thu h\u1ed3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt). Vi\u1ec7c mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb thu h\u1ed3i nh\u00e0, \u0111\u1ea5t.
\nTh\u1ee9 ba, t\u00e0i s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng khi \u0111\u0103ng k\u00fd l\u1ea1i quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c mi\u1ec5n n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y: T\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u1ee7a h\u1ed9 gia \u0111\u00ecnh do m\u1ed9t ng\u01b0\u1eddi trong h\u1ed9 gia \u0111\u00ecnh \u0111\u1ee9ng t\u00ean (bao g\u1ed3m c\u1ea3 \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n), khi ph\u00e2n chia t\u00e0i s\u1ea3n \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho c\u00e1c th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh \u0111\u0103ng k\u00fd l\u1ea1i; Th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 quan h\u1ec7 gia \u0111\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh v\u00e0 c\u00f9ng h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng.
\nTh\u1ee9 t\u01b0, Xe c\u1ee9u h\u1ecfa, xe c\u1ee9u th\u01b0\u01a1ng, xe chi\u1ebfu ch\u1ee5p X-quang, xe c\u1ee9u h\u1ed9 (bao g\u1ed3m c\u1ea3 xe k\u00e9o xe, xe ch\u1edf xe); xe ch\u1edf r\u00e1c, xe phun n\u01b0\u1edbc, xe t\u01b0\u1edbi n\u01b0\u1edbc, xe xi t\u00e9c phun n\u01b0\u1edbc, xe qu\u00e9t \u0111\u01b0\u1eddng, xe h\u00fat ch\u1ea5t th\u1ea3i, xe h\u00fat b\u1ee5i; xe chuy\u00ean d\u00f9ng cho th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00ean th\u01b0\u01a1ng binh, b\u1ec7nh binh, ng\u01b0\u1eddi t\u00e0n t\u1eadt.
\nQua \u0111\u00e2y, c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng Th\u00f4ng t\u01b0 s\u1ed1 20\/2019\/TT-BTC \u0111\u00e3 \u0111\u01b0a m\u1ed9t s\u1ed1 thay \u0111\u1ed5i n\u1ed5i b\u1eadt, c\u0103n b\u1ea3n so v\u1edbi th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 v\u1ec1 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c Mi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Quy \u0111\u1ecbnh n\u00e0y \u0111\u00e3 g\u00f3p ph\u1ea7n kh\u1eafc ph\u1ee5c nh\u1eefng b\u1ea5t c\u1eadp, thi\u1ebfu s\u00f3t trong quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 v\u1ec1 \u201cMi\u1ec5n l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 140\/2016\/N\u0110-CP ng\u00e0y 10\/10\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1\u201d, nh\u1eb1m g\u00f3p ph\u1ea7n th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a c\u00e1 nh\u00e2n, c\u00e1c c\u01a1 quan t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u00e0 x\u00e2y d\u1ef1ng h\u00e0nh lang ph\u00e1p l\u00fd r\u00f5 r\u00e0ng, ph\u00f9 h\u1ee3p v\u1edbi s\u1ef1 ph\u00e1t tri\u1ec3n kinh t\u1ebf hi\u1ec7n nay.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ng\u00e0y 09\/4\/2019, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 20\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 s\u1ed1 301\/2016\/TT-BTC ng\u00e0y 15\/11\/2016 h\u01b0\u1edbng d\u1eabn v\u1ec1 l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/06\/2019. Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 20\/2019\/TT-BTC \u0111\u00e3 \u0111\u01b0a m\u1ed9t s\u1ed1 thay \u0111\u1ed5i n\u1ed5i […]<\/p>\n","protected":false},"author":3,"featured_media":8200,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8204","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\/8204","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=8204"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/8204\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/8200"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=8204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=8204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=8204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}