{"id":77558,"date":"2020-05-27T14:54:47","date_gmt":"2020-05-27T07:54:47","guid":{"rendered":"https:\/\/advantage.vn\/vi\/?p=77558"},"modified":"2022-08-20T15:32:27","modified_gmt":"2022-08-20T08:32:27","slug":"tieng-viet-da-co-thong-tu-quy-dinh-thoi-han-nop-c-o-trong-giai-doan-dich-covid-19","status":"publish","type":"post","link":"https:\/\/advantage.vn\/vi\/tieng-viet-da-co-thong-tu-quy-dinh-thoi-han-nop-c-o-trong-giai-doan-dich-covid-19\/","title":{"rendered":"\u0110\u00e3 C\u00f3 Th\u00f4ng T\u01b0 Quy \u0110\u1ecbnh Th\u1eddi H\u1ea1n N\u1ed9p C\/O Trong Giai \u0110o\u1ea1n D\u1ecbch Covid-19"},"content":{"rendered":"

Ng\u00e0y 27\/5, B\u1ed9 T\u00e0i ch\u00ednh\u00a0ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 47\/2020\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, h\u00ecnh th\u1ee9c n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong giai \u0111o\u1ea1n d\u1ecbch vi\u00eam \u0111\u01b0\u1eddng h\u00f4 h\u1ea5p c\u1ea5p g\u00e2y ra b\u1edfi virus Corona (Covid-19).<\/strong><\/p>\n

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\u0110\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c C\/O<\/strong><\/span><\/h3>\n

Nh\u01b0 v\u1eady, nh\u1eefng ki\u1ebfn ngh\u1ecb c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p C\/O v\u00e0 c\u00e1c ph\u1ea3n \u00e1nh c\u1ee7a doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 vi\u1ec7c n\u1ed9p C\/O do \u1ea3nh h\u01b0\u1edfng c\u1ee7a \u0111\u1ea1i d\u1ecbch vi\u00eam \u0111\u01b0\u1eddng h\u00f4 h\u1ea5p c\u1ea5p g\u00e2y ra b\u1edfi virus Corona (Covid-19) \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00e1o g\u1ee1 t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 47\/2020\/TT-BTC<\/strong> (g\u1ecdi t\u1eaft l\u00e0 Th\u00f4ng t\u01b0 47).<\/p>\n

T\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng g\u1ed3m: Ng\u01b0\u1eddi khai h\u1ea3i quan; c\u01a1 quan H\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a XK, NK.<\/strong><\/p>\n

V\u1ec1 nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m nh\u1ea5t l\u00e0: Th\u1eddi \u0111i\u1ec3m n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a; H\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a; Hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 t\u1ea1i Th\u00f4ng t\u01b0 47.<\/p>\n

C\u1ee5 th\u1ec3, v\u1ec1 th\u1eddi \u0111i\u1ec3m n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, Th\u00f4ng t\u01b0 47 quy \u0111\u1ecbnh: Ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 38\/2018\/TT-BTC<\/a><\/span> ng\u00e0y 20\/4\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 38\/2018\/TT-BTC).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai ch\u1eadm n\u1ed9p C\/O tr\u00ean t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u01b0\u1ee3c khai b\u1ed5 sung, n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a. Ng\u01b0\u1eddi khai h\u1ea3i quan khai theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf NK \u01b0u \u0111\u00e3i t\u1ed1i hu\u1ec7 qu\u1ed1c (MFN) ho\u1eb7c th\u00f4ng th\u01b0\u1eddng v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p b\u1ed5 sung ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t t\u01b0\u01a1ng \u1ee9ng; c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch \u0111\u00e3 n\u1ed9p.<\/p>\n

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Ch\u1ea5p nh\u1eadn C\/O s\u1eed d\u1ee5ng ch\u1eef k\u00fd v\u00e0 con d\u1ea5u \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h3>\n

V\u1ec1 h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, Th\u00f4ng t\u01b0 47 h\u01b0\u1edbng d\u1eabn r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n

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      • Trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a NK \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t<\/strong>, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 nh\u01b0 sau:\n
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          • V\u1ec1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a (C\/O) s\u1eed d\u1ee5ng ch\u1eef k\u00fd v\u00e0 con d\u1ea5u \u0111i\u1ec7n t\u1eed<\/strong>. C\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn C\/O s\u1eed d\u1ee5ng ch\u1eef k\u00fd v\u00e0 con d\u1ea5u \u0111i\u1ec7n t\u1eed v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc XK c\u00f3 th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u1ea5p C\/O s\u1eed d\u1ee5ng ch\u1eef k\u00fd, con d\u1ea5u \u0111i\u1ec7n t\u1eed v\u00e0 cung c\u1ea5p trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed \u0111\u1ec3 tra c\u1ee9u C\/O ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c tra c\u1ee9u kh\u00e1c v\u1ec1 C\/O.<\/strong> C\u01a1 quan H\u1ea3i quan ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a C\/O tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c tra c\u1ee9u kh\u00e1c c\u1ee7a c\u01a1 quan c\u1ea5p \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh v\u00e0 in 1 b\u1ea3n C\/O \u0111\u1ec3 l\u01b0u h\u1ed3 s\u01a1 h\u1ea3i quan.<\/li>\n
          • V\u1ec1 b\u1ea3n ch\u1ee5p\/ b\u1ea3n scan C\/O<\/strong>, c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn b\u1ea3n ch\u1ee5p\/ b\u1ea3n scan C\/O v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc XK th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng b\u1ea3n ch\u1ee5p\/ b\u1ea3n scan c\u1ee7a b\u1ea3n ch\u00ednh C\/O v\u00e0 cung c\u1ea5p b\u1ea3n ch\u1ee5p\/b\u1ea3n scan C\/O ho\u1eb7c trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra kh\u00e1c cho c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a C\/O<\/strong>. C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a C\/O b\u1ea3n ch\u1ee5p\/b\u1ea3n scan tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c ki\u1ec3m tra kh\u00e1c do c\u01a1 quan c\u1ea5p cung c\u1ea5p \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh v\u00e0 in 1 b\u1ea3n C\/O \u0111\u1ec3 l\u01b0u h\u1ed3 s\u01a1 h\u1ea3i quan.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n
          • Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a NK ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a<\/strong> theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 38\/2018\/TT-BTC, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u1ea3n ch\u00ednh C\/O cho c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 C\/O b\u1ea3n ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c n\u1ed9p b\u1ea3n ch\u1ee5p\/b\u1ea3n scan C\/O cho c\u01a1 quan h\u1ea3i quan v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p l\u1ec7 c\u1ee7a b\u1ea3n ch\u1ee5p\/b\u1ea3n scan C\/O.\n
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              • C\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 b\u1ea3n ch\u1ee5p\/b\u1ea3n scan C\/O, h\u1ed3 s\u01a1 h\u1ea3i quan, th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, h\u00e0nh tr\u00ecnh l\u00f4 h\u00e0ng v\u00e0 nh\u1eefng th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ec3 ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan h\u00e0ng h\u00f3a. Ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p l\u1ea1i 1 b\u1ea3n ch\u00ednh C\/O trong th\u1eddi h\u1ea1n 180 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u.<\/li>\n
              • V\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh, Th\u00f4ng t\u01b0 47 quy \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam c\u00f4ng b\u1ed1 d\u1ecbch COVID-19 (ng\u00e0y 23\/1\/2020), \u00e1p d\u1ee5ng cho c\u00e1c t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1eeb ng\u00e0y 23\/1\/2020. \u0110\u1ed3ng th\u1eddi, c\u0103n c\u1ee9 di\u1ec5n bi\u1ebfn d\u1ecbch b\u1ec7nh Covid-19 tr\u00ean th\u1ebf gi\u1edbi, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f4ng b\u1ed1 ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

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                B\u00e1o H\u1ea3i quan online<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                Ng\u00e0y 27\/5, B\u1ed9 T\u00e0i ch\u00ednh\u00a0ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 47\/2020\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn […]<\/p>\n","protected":false},"author":1,"featured_media":77560,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4475],"tags":[586,588,583,587,584,585],"acf":[],"yoast_head":"\n\u0110\u00e3 C\u00f3 Th\u00f4ng T\u01b0 Quy \u0110\u1ecbnh Th\u1eddi H\u1ea1n N\u1ed9p C\/O Trong Giai \u0110o\u1ea1n D\u1ecbch Covid-19 - Advantage Logistics<\/title>\n<meta name=\"description\" content=\"Ng\u00e0y 27\/5, B\u1ed9 T\u00e0i ch\u00ednh\u00a0ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 47\/2020\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, h\u00ecnh th\u1ee9c n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong giai \u0111o\u1ea1n d\u1ecbch vi\u00eam \u0111\u01b0\u1eddng h\u00f4 h\u1ea5p c\u1ea5p g\u00e2y ra b\u1edfi virus Corona (Covid-19).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/advantage.vn\/vi\/tieng-viet-da-co-thong-tu-quy-dinh-thoi-han-nop-c-o-trong-giai-doan-dich-covid-19\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110\u00e3 C\u00f3 Th\u00f4ng T\u01b0 Quy \u0110\u1ecbnh Th\u1eddi H\u1ea1n N\u1ed9p C\/O Trong Giai \u0110o\u1ea1n D\u1ecbch Covid-19 - 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