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C H I N H P H U
86: 130/2018/ND-CP
C O N G H O A xA H O I C H U N G H iA V I E T N A M
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D Q c l ~ p - T \ f d o - H ~ n h p h u c
H a N ( J i, n g a y 27 th a n g 9nam 2018
CONG THONG
T I N
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N G H I D I N H
Q u y d i n h c h i t i ~ t t h i h a ~ h L u ~ t g i a o d i c h d i ~ n t I T
v ~ c h f r
k y
s a v a d i c h V \ l c h u - n g t h \ f c c h f r
k y
s a
C a n c u L U t J - tt 6 c h u c C h i n h p h i l n g a y
1 9
t h a n g
6
nam 2015;
C a n c u L u q , t g i a a d i c h a i ? n t i t n g a y 2 9 t h a n g 1 1 nam 2005;
C a n c u L u q , t c o n g n g h ? t h o n g t i n n g a y 29 t h a n g 6nam 2006;
C a n c u L u q , t p h i v a I ? p h i n g a y 2 5 t h a n g 1 1 n a m 2 0 1 5 ;
T h e a a ~ n g h i c i l a B ( J t r u i r n g B ( J T h o n g t i n v a T r u y ~ n t h o n g ;
C h i n h p h i l b a n h a n h N g h i a i n h q u y a i n h c h i a i t t h i h a n h L u q , t g i a a d i c h
a i ? n t i t
v ~
c h i f
k Y
s 6
v a d i c h
v ~
c h U n g t h 'f ! c c h i f
k Y
s 6 .
C h U ' O " n g
I
N H U N G Q U Y D I N H C H U N G
D i ~ u 1 . P h ~ m v i d i ~ u c h i n h
N g h i d j n h n a y q u y d i n h c h i t i S t v S c h f r
k : Y
s 6 v a c h U n g t h u s 6 ; v i ~ c q m i n
I y ,
c u n g c ~ p v a s u d \ l n g c h f r
k : Y
s 6 , c h U n g t h u s 6 v a d i c h V \ l c h U n g t h \ I C c h f r
k : Y
s 6 .
D i ~ u 2 . D a i tU ' g n g a p d \ l n g
N g h i d i n h n a y a p d \ l l l g d 6 i v 6 'i c o q u a n , t6 c h u c q m i n
I y ,
c u n g c ~ p d i c h
V \ l c h U n g t h \ I c c h f r
k : Y
s 6 ; c o q u a n , t 6 c h u c , c a n h a n s u d \ l l l g c h f r
k : Y
s 6 , c h U n g
t h u s 6 v a d i c h V \ l c h U n g t h \ I c c h f r
k : Y
s 6 t r o n g g i a o d i c h d i ~ n t u .
D i ~ u 3 . G h i i t h i c h t i r n g f r
T r o n g N g h i d i n h n a y , c a c t i l n g f r d u 6 ' i d a y d u g c h i S u n h u s a u :
1 . " K h o a " l a r n Q t c h u 6 i c a c s 6 n h i p h a n ( 0 v a 1 ) d u n g t r o n g c a c h ~ t h 6 n g
r n ~ t r n a .
2 . " H ~ t h 6 n g r n ~ t r n a k h o n g d 6 i x U n g " l a h ~ t h 6 n g r n ~ t r n a c o k h a n a n g
t ~ o d u g c c ~ p k h o a b a o g 6 r n k h o a b i r n ~ t v a k h o a c o n g k h a i .
Ký bởi: Cổng Thông tin điện tử Chính phủEmail: thongtinchinhphu@chinhphu.vnCơ quan: Văn phòng Chính phủThời gian ký: 01.10.2018 15:43:22 +07:00
" ~ H F r I ~ " f ¥ M ~ " ' ''' ;; U = ; '4rtl .
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" .n ~ - _ " _ = o _ " ,. ,. ,"
, I
2
3 . " K h o a b i m ~ t " I a m Q t k h o a t r o n g c ~ p k h o a th u Q c h ~ t h 6 n g m ~ t
r n a
k h o n g d 6 i x U n g , d u Q 'c d u n g d S t~ o c h fr k y s 6 . I
4 . " K h o a c o n g k h a i " I a m Q t k h o a tr o n g c ~ p k h o a th u Q c h ~ t h 6 n g m ~ t
r n a
k h o n g . d 6 i x U n g , d u Q 'c s u d \ ln g d S k iS m tra c h fr k y s 6 d u Q 'c t~ o b o i k h o a h i
m ~ t tu a n g U n g tr o n g c ~ p k h o a .
5 . " K y s 6 " I a v i~ c d u a k h o a b i m ~ t v a o m Q t c h u a n g trin h p h ~ n m S m d S
t\ I d Q n g t~ o v a g ~ n c h f r k y s 6 v a o th o n g d i~ p d f r li ~ u .
6 . " C h i ! k Y s 6 " la m Q t d ~ n g c h i! k y d i ~ n t u d u Q 'c t~ o r a b ~ n g S \ I b iS n q 6 i
m Q t t h o n g d i~ p d i! I i ~ u s u d \ln g h ~ th 6 n g m ~ t
r n a
khong d6i xung, theo do,
n g u a i c o d u Q 'c th o n g d i~ p d i ! li~ u b a n d ~ u v a k h o a c o n g k h a i C l la n g u a i k Y c o
th S x a c d in h d u Q 'c c h i n h x a c :
a ) V i ~ c b iS n d 6 i n e u tre n d u Q 'c t ~ o r a b ~ n g d u n g k h o a b i m ~ t tu a n g t m g
v a i k h o a c o n g k h a i tr o n g c li n g m Q t c ~ p k h o a ;
b ) S \ I t o a n v y n n Q i d u n g C l la th o n g d i ~ p d i ! I i ~ u k S il l k h i th \I c h i~ n v i ~ c
b iS n d 6 i n e u tre n .
7 . " C h U n g th u s 6 " I a m Q t d ~ n g c h U n g th u d i~ n t u d o t6 c h u c c u n g o & p
d ic h V \l c h U n g th \I c c h i! k Y s 6 c & l ?n h ~ m c u n g c & p th o n g t in d i n h d a n h g h ?
k h o a c o n g k h a i C l la m Q t c o q u a n , to c h u c , c a n h a n , t il d o x a c n h ~ n c o q u a n , t o
c h u c , c a n h a n I a n g u a i k Y c h i! k Y s 6 b ~ n g v i~ c s ir d \ln g k h o a b i m ~ t t u o n g
U n g .
II
, "i
8 . " C h U n g th u s o c o h i~ u I \I c " I a c h U n g t h u s o c h u a h e t h ~ , k h o n g : b i
t~ m d U n g h o ~ c b i t h u h 6 i .
9 . " C h U n g t h u s 6 c o n g c Q n g " I a c h U n g th u s 6 d o t6 c h u c c u n g c & p d ic h
V \l c h U n g th \I c c h f r k Y s 6 c o n g c Q n g c & p .
I
1 0 . " C h U n g t h u s 6 n u a c n g o a i" I a c h U n g t h u s 6 d o t6 c h u c c u n g c f ip d i c h
V \l c h U n g th \I c c h fr k Y s 6 n u a c n g o a i c & p .
1 1 . " T h u e b a o " Ia c o q u a n , t6 c h u c , c a n h a n d u Q 'c c & p c h U n g th u s 6 , c h & p
n h ~ n c h U n g th u s 6 v a g i i! k h o a b i m ~ t t u a n g U n g v a i k h o a c o n g k h a i g h i ti- e n
c h U n g t h u s 6 d u Q 'c c & p d o .
1 2 . " N g u a i k Y " la t h u e b a o d u n g k h o a b i m ~ t C lla m i n h d S k Y s 6 v a o m Q t
th o n g d i~ p d i! I i~ u d u a i te n C l la m in h .
1 3 . " N g u a i n h ~ " I a t6 c h u c , c a n h a n n h ~ n d u Q 'c th o n g d i~ p d i ! I i~ u d u Q 'c
k y s 6 b o i n g u a i k y , s u d \ ln g c h U n g th u s 6 C lla n g u a i k Y d o d S k iS m t r a c h il' k Y
s 6 t r o n g t h o n g d i~ p d f r I i~ u n h ~ d u q c .
..
3
1 4 . " U n g d \m g s u d \ ln g c h fr k Y s 6 " la c a c U n g d \ln g c o n g n g h ~ th o n g tin
c h o p h e p tic h h q p v a s u d \ln g c h fr k Y s6 d S x a c th lfC .
1 5 . " T 6 c h u c c u n g c ~ p d ic h V \l c h U n g th lfc c h fr k Y s 6 " la t6 c h u c c u n g
c ~ p d ic h V \ l c h U n g th lfc c h fr k Y d i ~ n tu th lfc h i~ n h o ~ t d Q n g c u n g c ~ p d ic h V \l
c h U n g th lfc c h f r k Y s 6 .
1 6 . " T 6 c h u c c u n g c ~ p d ic h V \l c h U n g th lfc c h fr k y s 6 c o n g c Q n g " la t6
c h u c c u n g c ~ p d ic h V \l c h U n g t h lf c c h fr k Y s 6 c h o c o q u a n , t6 c h u c , c a n h a n s u
d \ln g tr o n g c a c h o ~ t d Q n g c o n g c Q n g . H o ~ t d Q n g c u n g c ~ p d ic h V \l c h U n g th lfc
c h fr k y s 6 c u a c a c t6 c h u c c u n g c ~ p d ic h V \l c h U n g th lfc c h f r k Y s 6 c o n g c Q n g
la h o ~ t d Q n g k in h d o a n h c o d iS u k i~ n th e o q u y d in h c u a p h a p lu ~ t.
1 7 . " T 6 c h u c c u n g c ~ p d ic h V \l c h U n g th lfc c h f r k Y s 6 c h u y e n d U n g " la t6
c h u c c u n g c ~ p d ic h V \l c h U n g th lf c c h f r k Y s 6 c h o c a c c o q u a n , t6 c h u c , c a
n h a n s u d \ln g tro n g c a c h o ~ t d Q n g c h u y e n n g a n h h o ~ c lin h V lfC ,c o c u n g tin h
c h ~ t h o ~ t d Q n g h o ~ c m \ lc d ic h c o n g v i~ c v a d u Q 'c lie n k S t v a i n h a u th o n g q u a
d iS u l~ h o ~ t d Q n g h o ~ c v a n b a n q u y p h ~ m p h a p lu ~ t q u y d in h c o c ~ u t 6 c h u c
c h u n g h o ~ c h in h th u c lie n k S t, h o ~ t d Q n g c h u n g . H o ~ t d Q n g c u a t6 c h u c c u n g
c ~ p d ic h V \l c h U n g th lfc c h fr k Y s 6 c h u y e n d U n g k h o n g n h ~ m m \lc d i c h k in h
d o a n h . T 6 c h u c c u n g c ~ p d ic h V \l c h U n g th lf c c h f r k Y s 6 c h u y e n d U n g b a o g 6 m :
a ) T 6 c h u c c u n g c ~ p d ic h V \l c h U n g th lfc c h fr k Y s 6 c h u y e n d u n g C h in h
p h u c u n g c ~ p d ic h V \l c h U n g th lf c c h fr k y s 6 c h o c a c c o q u a n D a n g , N h a n u a c ;
b ) T 6 c h u c c u n g c ~ p d ic h V \l c h U n g th lf c c h fr k y s 6 c h u y e n d u n g c u a c o
q u a n , t6 c h u c . H o ~ t d Q n g c u n g c ~ p d ic h V \l c h U n g th lfc c h fr k y s 6 c h u y e n
d u n g c u a c o q u a n , t6 c h u c p h a i d u Q 'c d a n g k Y v a i c o q u a n q u a n ly n h a n u a c
v S d ic h V \l c h U n g th lfc c h fr k Y s 6 th e o q u y d in h c u a p h a p lu ~ t.
1 8 . " D ~ i ly d ic h V \l c h U n g th lfc c h fr k Y s6 c o n g c Q n g " la th u a n g n h a n h 6
tr Q 't6 c h ilc c u n g c ~ p d ic h V \l c h U n g th lfc c h f r k Y s 6 c o n g c Q n g tr o n g v i~ c c u n g
U n g d ic h V \l c h U n g th lf c c h fr k y s 6 ta i th u e b a o th e o h q p d 6 n g d ~ i ly d S h u 6 n g
th u la o .
1 9 . " Q u y .c h S c h U n g th lfc " l a q u y c h S c u a c a c t6 c h u c c u n g c ~ p d ic h V \l
. c h U n g th lfc c h fr k Y s 6 v S q u y trin h , th u t\l C c ~ p , q u a n ly c h U n g th u s 6 ,
S 1 1
d \ln g
c h U n g th u s 6 c u a th u e b a o v a m 6 i q u a n h ~ g if r a t6 c h ilc c u n g c ~ p d ic h V \l
c h U n g t h lf c c h fr k Y s 6 v a i d ~ i ly v a th u e b a o c u a m in h .
2 0 . " P h i d ic h V \l d u y tri h ~ th 6 n g k iS m tra t r~ n g th a i c h U n g th u s 6 " la
k h o a n ti S n r n a c a c t6 c h ilc c u n g c ~ p d ic h V \l c h U n g th lfc c h f r k y s 6 p h a i tra k h i
d u Q 'c T 6 c h ilc c u n g c ~ p d ic h V \l c h U n g th lfc c h fr k Y s 6 q u 6 c g ia (q u y d in h t~ i
C h u a n g V I N g h i d in h n a y ) d u y tri trlfc tu y S n c o
S o '
d fr li~ u v S c h U n g t h u s 6 v a
c a c t h o n g tin k h a c p h \lc V \l v i~ c k iS m tra tr~ n g t h a i c h U n g th u s 6 , h i~ u llfC c h f r
k Y s6 c u a c a c t6 c h u c c u n g c ~ p d ic h V \l c h U n g th lfc c h f r k Y s 6 .
....
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4
2 1. "T hiS t b i luu k ho a b i m ~ t" la thiS t bi v~t ly chu a ch U n g th u s6 v a
khoa bi m ~t cua thue bao.
D i~u 4. D ich
v1]
ch ung th\fc chfr
ky
sa
D ich V \l chU ng th \fc chfr kY s6 la m Q t 10~i hinh dich V \l ch U ng th \fc chfr
ky di~ n tu d o t6 ch uc cung d.p dich V \l chU ng th\fc chfr k Y s6 cung c~p ch o
thue bao d@xac th\fc vi~c thue b ao la ngu ai da: kY s6 tren thong di~ p dfr li~ u.
D ich V \l chU ng th\fc chfr k Y s6 bao g6m :
1 . T ~ o c~ p kh oa h o~ c h B trQ ' t~ o c ~p kho a ba o g6m k ho a co ng k h ai va
khoa bi m ~t cho th ue bao.
2. C ~p, gia h~ , ~ dU ng, ph\lc h6i va thu h6i chU ng thu s6 cua thue b ao.
3. D uy tri tf\fc tuyS n co
So'
dfr li~u vS chU ng thu s6.
4. C ung
d.
p thon g tin c~n th iS t d@ giup chU n g th\fc chfr kY s6 cua thue
bao da: ky s6 tren tho ng di~p dfr li~ u.
C hU 'O 'n g II
CHUKt
s6 vA
C H U N G TH U
s6
D i~u 5. N Q i dung cua chung thO '
sa
C hU n g thu s6 do T 6 ch uc cung c~p dich V \l chU ng th\fc chfr kY s6 qu6c
gia, t6 ch uc cung c~p dich V \l chU ng th\fc chfr ky s6 cong cQ ng, t6 chuc cung
c~ p dich V \l ch U ng th\fc chfr kY s6 chuyen d U ng Chinh phu , t6 chuc cun g c~p
dich V \l chung th\fc ch fr k Y s6 chuyen dung cua co quan, t6 chu c c~ p phai b ao
g6m cac nQ i dung sau:
1. T en cu a t6 chuc cung c~p dich V \l chU ng th \fc chfr kY s6.
2 . T en c ua th ue ba o.
3. 86 h i~u chU ng th u s6.
4 . T hai h ~ co h i~ u l\fc c ua c hU n g th u s6 .
5. K ho a cong khai cua thue bao .
6. C hfr kY s6 cua t6 chu c cun g c~p dich V \l chU ng th\fc ch fr kY s6 .
7. C ac h ~n chS v S m \lc dich, ph ~m vi su d\lng cu a ch U ng th u s6.
8. C ac h~n chS vS trach n hi~m phap ly cua t6 ch uc cun g c~p dich V \l
ch U ng th\fc chfr kY s6 .
9 . T hu ~ t too o m ~ t
rna.
5
1 0 . C a c n Q i d u n g c fu l th iS t k h a c th e o q u y d in h C lla B Q T h o n g tin v a
T ru y S n th o n g .
I> i~ u
6 .
C h tf n g th U '
s8
c lla C O 'q u a n , t8 c h tfc
v a
n g U 'O i.c o th ~ m q u y ~ n
e lla C O 'q u a n , t8 c h tfc
1 . T f it c a c a c c O ' q U a il, t6 c h u c v a c h u c d a n h n h a n u a c , n g u a i c o th ~ m
q u y S n c lla c O 'q u a n , t6 ch u c th e o q u y d in h C lla p h a p 1 u ~ t v S q u a n 1 y v a s u d \ln g
c o n d fiu d S u c o q u y S n d u Q 'c c fip c h U n g th u s6 c o g ia tri n h u q u y d in h 4 ti k h o a n 2
D iS u 8 Nghi d in h n ay .
2 . C h U n g th u s 6 c fip c h o c h u c d a n h n h a n u a c, n g u a i c o th ~ m q u y S n C lla
c O 'q u a n , t6 c h u c p h a i n eu ro c h u c d a n h v a ten cO 'q u a n , t6 c h u c C lla n g u a i d o .
3 . V i~ c c fip c h U n g th u s 6 c h o c O ' q u an , t6 c h u c v a c h u c d a n h n h a n u a c ,
n g u a i c o th ~ rn q u y S n C lla c O 'q u a n , t6 c h u c p h a i d in c u v a o c a c ta i li~ u sa u :
a ) V a n b a n C lla c O 'q u an , t6 c h u c d S n g h i c fip c h U n g th u s 6 c h o c O 'q U a il,
t6 c h u c , n g u a i c o th k q u y S n h o ~ c c h u c d a n h n h a n u ae;
b ) B a n s a o h Q 'P 1 ~ q u y S t d in h th a n h 1 ~ p , q u y S t d in h q u y d in h c h u c n a n g ,
n h i~ m V \l, q u y S n h ~ n h o ~ c v a n b a n x a c n h ~ n c h u c d a n h C lla n g u a i co th ~ m
q u y S n C lla c O 'q u a n , t6 c h u c h o ~ c c h u c d a n h n h a nuac do.
I> i~ u
7 .
S ii' d y .n g c h fr
k Y
s8
v a
c h tfn g th U '
s8
C lla C O 'q u a n , t8 c h tfe
v a
n g U 'O i.e o th ~ m q u y ~ n e lla C O 'q u a n , t8 c h tfc
1 . C h fr
le Y
s6 c lla d 6 i tu q n g d u Q 'c cfip c h U n g th u s 6 th e o q u y d in h t~ i
D iS u 6 N g h i d in h n a y c h i d u Q 'c su d \ln g d S th \fc h i~ n c a c g ia o d ic h th e o d u n g
th k q u y S n c u a cO 'q u a n , t6 ch u c v a c h u c d a n h d u Q 'c c fip c h U n g th u s 6 .
2 . V i~ c k y th a y , k y th u a l~ n h th e o q u y d in h C lla p h a p lu ~ t th \fc h i~ n b o i
n g u a i c o th ~ r n q u y S n s u d \ln g ch fr k y s 6 c lla m in h , d u Q 'c h iS u c an c u v a o c h u c
d a n h c u a n g u a i
le Y
g h i tre n c h U n g th u s 6 .
I> i~ u 8 . G h i tri p h a p ly e lla e h fr k y
s8
1 . T ro n g tru an g h Q 'P p h a p lu ~ t q u y d in h v a n b a n c fu l co c h fr
le Y
th i y eu
c & u d 6 i v a i rn Q t th o n g d i~ p d fr li~ u d u Q 'c x e m la d a p U n g n S u th o n g d i~ p d fr
li~ u d o d u Q 'c
le Y
b fu lg ch f r
le Y
s6 v a c h fr k y s 6 d o d u Q 'c d a m b a o a n to a n th e o
q u y d in h t~ i D iS u 9 N g h i d in h n a y .
2 . T r o n g tru an g h Q 'P p h ap lu ~ t q u y d in h v a n b a n c & n d u Q 'c d o n g d fiu C lla
c O ' q u a n , t6 c h u c th i y e u c & u d o d 6 i v a i m Q t th o n g d i~ p d fr li~ u d u Q 'c x em la
d a p U n g n S u th o n g d i~ p d fr li~ u d o d u Q 'c
le Y
b o i c h fr
le Y
s6 c O 'q u a n , t6 ch u c v a
c h fr
le Y
s6 d o d u Q 'c d a m b a o a n to a n th e o q u y d in h t~ i D iS u 9 N g h i d in h n ay .