Luật quản lý thuế năm 2007: Phần 2

,.,"<br /> <br /> M\lC 2<br /> <br /> •.."<br /> <br /> KIEM TRA THUE<br /> <br /> Dillu 77. Ki~m tra thue' t~i trl,l Sd cd quan<br /> quan ly thue'<br /> 1. Ki~m tra thue' t~i trl,l sd cd quan quan ly<br /> <br /> thue' duqc thljc hi~n thudng xuyen d6i voi cac h6 sd<br /> thue' nMm danh gia tinh d1tydu, chinh xac cua cac<br /> thOng tin, chung tit trong 16 sd thue', slj tWIn thu<br /> phap lu*t vg thue' cua ngttdi nQpthue'.<br /> 2. Khi ki~m tra 16 sd thue', cong chuc quan ly<br /> thue' thljc hi~n vi~c dOi chie'u, so sanh nQi dung<br /> trong h6 sd thue' voi cac thong tin, tai li~u co lien<br /> quan, cac quy dinh cua phap lu*t vg thue', ke't qua<br /> ki~m tra thljc te' hang hoa trong trudng hqp ciin<br /> thie't dOivoi hang hoa xua't kh~u, nh*p kh~u.<br /> 3. Vi~c xli ly ke't qua ki~m tra thue' duqc quy<br /> dinh nhu sau:<br /> a) Trudng hqp ki~m tra trong qua trinh lam<br /> thU tl,lCMi quan phat hi~n vi ph~m ddn Mn thie'u<br /> thue', tr6n thue', gian l*n thue' thi ngtt.di nQp thue'<br /> pMi nQp du thue', bi xli ph~t theo quy dinh cua<br /> Luii-t nay va cac quy dinh khac cua phap lu*t co<br /> lien quan.<br /> b) Trudng hqp 16 sd thue' co nQidung c1tnlam ro<br /> lien quan Mn so' tign thue' pMi nQp, so' tign thue'<br /> duqc miiin, s6tign thue' duqc giam, s6tien thue'duqc<br /> hoan, cd quan quan ly thue' thong bao yeu c1tungttdi<br /> nQpthue' giai trinh hoi).cb6 sung thong tin, tai li~u.<br /> 61<br /> <br /> Trudng hqp ngtidi ngp thue' dii giai trinh va b6 sung<br /> thOng tin, tai li~u chung minh sO'thue' dii khai la<br /> dung thi h6 sd thue'duqc cMp nhq.n;ne'u sau khi giai<br /> trinh va b6 sung h6 sd rna kh6ng du can cu chung<br /> rninh sO'thue' dii khai la dung thi cd quan quan ly<br /> thue' yeu c1tungtidi ngp thue' khai b6 sung.<br /> c) Trudng hqp hilt thdi hl;ln theo thOng bao cua<br /> cd quan quan ly thue' rna ngudi ngp thue' khOng<br /> giai trinh, b6 sung thOng tin, tai li~u ho~c khOng<br /> khai b6 sung h6 sd thue' ho~c giai trinh, khai b6<br /> sung h6 sd thue' kh6ng dung thi thu trudng cd<br /> quan quan ly thue' quan ly tn!c tie'p ftn dinh s6ti€n<br /> thue' phili ngp ho~c ra quye't dinh ki&rntra thue'tl;li<br /> tr\l sd cua ngudi ngp thue'.<br /> d) D6i voi hang hoa xuftt kh~u, nhq.p kh&u dii<br /> duqc thOng quan ne'u cd quan hili quan phat hi~n<br /> h6 sd thue' co ngi dung c1tn lam ro lien quan Mn<br /> nghla V\lthue', s6ti€n thue' duqc rni~n, s6ti€n thue'<br /> duqc giarn, s6ti€n thue' duqc hoan thi cd quan hili<br /> quan yeu ciiu ngudi ngp thue' giai trinh ho~c b6<br /> sung thOng tin, tai li~u. Trudng hqp ngtidi ngp<br /> thue' dii giai trinh va b6 sung thOng tin, tai li~u<br /> chung rninh sO'thue' la dung thi h6 sd thue' duqc<br /> chftp nhq.n. Trudng hqp khOng chung rninh duqc sO'<br /> thue' dii khai la dung ho~c qua thdi hl;ln rna khOng<br /> giai trinh duqc thi thu trudng cd quan hili quan ftn<br /> dinh sO' ti€n thue' phai ngp ho~c ra quye't dinh<br /> ki&rntra thue' tl;litr\l sd cua ngudi ngp thue'.<br /> <br /> 62<br /> <br /> d) Quyet dinh ki~m tra thue phili duejc gai<br /> cha ngudi ngp thue trang thdi h~n ba ngay lam<br /> vi~c, k~ tit ngay kyo Trang thdi h~n nam ngay<br /> lam vi~c, k~ tit ngay nMn duejc quyet dinh ki~m<br /> tra thue rna ngudi ngp thue chung minh duCJcs6<br /> thue da khai 1a dung ha~c ngp du s6 tign thue<br /> phili ngp thi ca quan quan 1y thue bai bO quyet<br /> dinh ki~m tra thue.<br /> Digu 78. Ki~m tra thue t~i trV Sd cua nglidi<br /> ngp thue<br /> 1. Cac trudng hejp ki~m tra thue t~i trv Sd cua<br /> ngudi ngp thue:<br /> a) Cac trudng hCJpquy dinh t~i di~m c va di~m<br /> d khaan 3 Digu 77 cua LulU<br /> .. nay;<br /> b) Cac trudng hCJpki~m tra sau thOng quan,<br /> baa g6m ki~m tra thea ke ha~ch, ki~m tra ch